Tax Authority Distributions

A tax authority is an organization entitled to receive tax revenues for services provided during the tax year. Examples are schools, fire districts and county agencies, such as libraries and social services.

One section of the property tax statement describes the tax amounts computed for each tax authority associated with your property. The statement includes three columns of information titled Tax Authority, Tax Levy and Tax Amount.

Tax Authorities

The name or abbreviation of the tax authority (SCHOOL, SOC SRVCS, LIBRARY, etc.)

View a list of the tax authorities by visiting the tax payment search application

Tax Levy

This is the amount of dollars per $1,000 of valuation for assessment of your property. Your assessed valuation is displayed on the left side of the tax statement in the “Property Valuation” section.

Tax Amount

The number in this column shows the amount, in dollars, of tax for the corresponding tax authority. This is computed by multiplying the tax levy with the assessed value of the property (as stated in the “Property Valuation” section of the tax statement). Your property taxes are determined by the Jefferson County Assessor and the total mill levies for the taxing authorities that provide public services.

The assessor establishes the value of all property for tax purposes. Taxing authorities use the assessed value to determine their mill levies. A mill is 1/10 of one cent, or $1 of revenue for each $1,000 of assessed valuation. You may obtain information about the tax levy by contacting the governing boards of the taxing entities.

The actual value, determined by the assessor, is multiplied by a rate set by the legislature to arrive at an assessed value. The actual tax amount due is calculated by multiplying the assessed value by the tax mill levy for each taxing authority within the tax district.

Sample Tax Calculation

  • Actual value: $250,000
  • Assessment rate: 7.2% for Residential (new rate effective 2017 paid 2018)
    Note: 29% for Vacant or Commercial
  • Assessed value = $18,000 (250,000 multiplied by 0.072)
  • Tax district mill levy: 91.2120 (varies depending on the location of the property)
  • Amount of taxes = $1,641.82 (18,000 multiplied by 0.091212)