U.'i.VAB'-rO Special Studies No. 80 PROPERTY VALUES SUBJECT TO LOCAL GENERAL PROPERTY TAXATION IN THE UNITED STATES: 1975 U.S. Department of Commerce BUREAU OF THE CENSUS State and Local Government Special Studies No. 80 PROPERTY VALUES SUBJECT TO LOCAL GENERAL PROPERTY TAXATION IN THE UNITED STATES: 1975 Issued September 1976 <*** TOr ^ *. 'ic*- '**zr«r U.S. Department of Commerce BUREAU OF THE CENSUS P Ol CD T3 O — . O "< O o < BUREAU OF THE CENSUS Vincent P. Barabba, Director Robert L. Hagan, Deputy Director Shirley Kallek, Associate Director for Economic Fields GOVERNMENTS DIVISION Sherman Landau, Chief ACKNOWLEDGED— The report was prepared in the Governments Division by the Taxation Branch headed by Earle Knapp under the general supervision of John Coleman, Assistant Division Chief for Economic Statistics. Technical supervision came from Joseph Stefan and John O. Behrens, who were also responsible for preparation of the text. Irene Chance provided major assistance in the compilation of data. Data Processing and Computer Operations were directed by John Youngwirth and were carried out by the Computer Services Division. The Publications Services Division, provided advice and service in the preparation of copy for publication. Publication copy was prepared in the Governments Division under the supervision of Helen D. Files. Library of Congress Catalog Card Number: 34-28211 SUGGESTED CITATION U.S. Bureau of the Census Property Values Subject to Local General Property Taxation in the United States: 1975 Series: GSS No. 80 U.S. Government Printing Office, Washington, D.C. 1976 For sale by the Superintendent of Documents, Government Printing Office Washington, D.C, 20403- Price $1 .95 CONTENTS Page Introduction 1 The Property Tax Setting 1 Extent of the Property Tax Base 1 Selected Details About the Property Tax Base 3 Property Value Excluded or Removed From the Property Tax Base 4 Reliability and Limitations of Data 4 Table 1. Gross and Net Assessed Value of Property Subject to Local General Property Taxation, by States: 1973 and 1975 6 2. Assessed Value of Property Subject to Local General Property Taxation, Inside and Outside SMSA's, by States: 1975 7 3. Assessed Value of Property Subject to Local General Property Taxation by Major Classes, by States: 1975 10 4. Assessed Value of Property Subject to Local General Property Taxation, for SMSA's, Counties, and Selected Major Cities: 1975. . 12 Appendix A: Valuation Dates Applicable to Assessed Value in This Report 125 Appendix B: Definitions and Terminology 127 Digitized by the Internet Archive in 2012 with funding from LYRASIS Members and Sloan Foundation http://archive.org/details/propertyvaluesOOunit INTRODUCTION The survey The assessed value used As part of the planning activity for the property values survey to be conducted as part of the 1977 Census of Governments, the Bureau of the Census conducted a mail canvass of State officials associated with property tax administration. This can- vass was designed to gather information on values officially set or "assessed" in 1975, ' on property subject to local general property taxation. Such values constitute the base for property taxes. Because of the great diversity in patterns of property taxation, proper interpretation of data presented in this report requires careful attention to the column headings and the footnotes of the various tables, to all of the following text, and to the defini- tions in Appendix B. THE PROPERTY TAX SETTING General State and local property tax revenue rose from $49.3 billion to $54.3 billion during the 12-month period ending with December 31, 1975, an increase of 10 percent. Local property taxes comprise most of both totals, increasing from $48 billion in 1974 to $52.8 billion in 1975. In fiscal 1975, property taxes accounted for $50.0 billion in local tax revenue, an amount equal to 32.2 percent of revenue from all sources, and 81.6 percent of local government tax revenue. For State and local governments taken together, prop- erty tax revenue of $51.5 billion in 1974-75 represented 36.4 percent of all tax revenue and 19.7 percent of revenue from all sources. Property taxes are a much more dominant component of total revenue for -local governments than for State govern- ments. A summary of property tax revenue since 1970-71 follows: Amount Percen t Of Percent of (millions of all t ax revenue i from dollars ) revenue all sources Fiscal State Local State Local Sjate Local year and and and local gov- ern- local gov- ern- local gov- ern- gov- ments gov- ments gov- ments ern- ern- ern- ments only ments only ments only 1974-75 51,491 50,040 36.4 81.6 19.7 32.2 1973-74 47,754 46,452 36.5 82.2 20.1 32.4 1972-73 45,283 43,970 37.4 82.9 20.8 34.1 1971-72 42,133 40,878 38.7 83.5 22.2 36.1 1970-71 37,852 36,726 39.9 84.6 22.8 38.4 'In this text and in the tables which follow, amounts of assessed value obtained in the 1975 canvass were set as of the valuation dates contained in appendix A. The most common date was January 1, 1975, but there were a number of others, extending from January 1, 1974 to July 1, 1975. Table headings and text refer to the values obtained as 1975 data. Significant var- iations are explained in footnotes. The term "assessed value," as used in this report, refers to value officially determined for tax purposes. In some situations, however, each of several local governments may determine assessed values for the same parcel of property. In such cases, there may be separate assessing officers serving the municipali- ties, the school districts, and the special districts within a given county. At the same time, the county itself may be served by a county assessor. Whenever such overlapping occurs, the assessed value used in this report is the one determined for purposes of county government taxes. In Illinois, Minnesota, Montana, and North Dakota, and to a degree elsewhere, two values are locally recorded for each prop- erty. The value against which tax rates are applied is a percentage (as in Minnesota) or a multiple (as in Illinois) of the value initially determined and listed by the assessor. In Montana, the initially- determined figure is the "assessed" value (also referred to as the "true and full" value in the statutes), against which a specified percentage is applied to arrive at "taxable" value. It is the "tax- able" value figure which is used in this report. In North Dakota, the assessment roll contains an "assessor's" value, also identified as "true and full" value in the statutes, and a "taxable" value for each property. The "taxable" value is used in this report. In Minnesota, the initially-determined figure is the "market" value, against which a specified percentage is applied to arrive at the value against which property tax rates are applied (i.e., the tax- able value); the taxable value is used in this report. The State is the primary assessing jurisdiction for the entire State of Hawaii, and for the unorganized territory in Maine. In Maryland, local supervisors of assessments and their clerical staffs became employees of the State on July 1, 1974 and July 1, 1975, respectively. In Montana, county assessors became agents of the State Department of Revenue, effective July 1, 1973. For pur- poses of this report, however, amounts of assessed value for Hawaii are shown as "locally assessed" in order to assure com- parability with data presented for other States. Similarly, in Maryland and Montana, property assessed by the county super- visors of assessments or assessors, respectively, are shown in this report as "locally assessed" property. EXTENT OF THE PROPERTY TAX BASE Since 1973, the most recent year for which the Bureau of the Census has published data on assessed value by State, property values assessed for local general property taxation have increased from $872.6 billion to $1,096.3 billion, an increase of $223.7 billion or 25.6 percent. 2 The 1975 amounts for individual States appear in tables 3 and 4. Of the 1975 nationwide total, an amount of $74.8 billion in assessed value was initially determined 2 Throughout this text, amounts of assessed value for 1973 come from State and Local Government Special Studies No. 69: Property Values Sub- ject to Local General Property Taxation in the United States: 1973, U.S. Bureau of the Census, December 1974. Figures in that report reflect values set during 1973 except as follows: 1972 values were used for Alabama, Connecticut, and Indiana; 1974 values were used for Maryland, Michigan, Montana, Oklahoma, and most of Delaware. 1 INTRODUCTION by a State agency. All amounts mentioned above represent gross assessed value, before deduction of assessed value portions exempt from the application of local general property tax rates. The amount thus exempt in 1975 was S33.4 billion, as follows: I tern Amount (Billions of dollars) 1973 1975 Assessed value, gross total . . 872.6 27.6 845.0 1,096 .3 33 4 Assessed value, net total .... 1,062.9 Thus the net total of assessed value available for local general property taxation amounted to $1,062.9 billion in 1975. This in- cludes $74.8 billion of net State-assessed value. The remaining net taxable amount of $988.1 billion consists of locally assessed value. A summary for 1973 and for 1975 appears in table A. Table A. Net Assessed Value Available for Local General Property Taxation: 1973 and 1975 (Amounts in bi llions of doll ars ) 1973 1975 I tern Amount Percent of total Amount Percent of total Total 845.0 59.3 5.0 41.3 13.0 785.6 679.4 106.3 100.0 7.0 0.6 4.9 1.5 93.0 80.4 12.6 1,062.9 ■x-74.8 5.9 43.3 15.3 988.1 853.4 134.7 100.0 State-assessed property *7.0 0.6 Other public 4.1 Other 1.4 Locally assessed 93.0 Personal property. . . . 80.3 12.7 Note: Because of rounding, detail may not add to totals. *For 1975, breakdown of State-assessed property was not available for 5 States. The net assessed value of State-assessed property increased from $59.3 billion in 1973 to $74.8 billion in 1975. This increase is attributable to State-assessed utilities other than railroads. However, it should be noted that breakdowns between railroads and other State-assessed utilities were not available for several States; so the upward or downward change in the value of various types of State-assessed property may be understated. Locally assessed personal property increased by 26.8 percent, or an amount of $28.5 billion in net assessed value, between 1973 and 1975. This reflects a slightly larger proportionate in- crease than that applicable to real property. Table B contains a summary of changes in gross and net assessed value between 1973 and 1975. Table B. Changes in Gross and Net Assessed Value Set for Local General Property Taxation : 1973 to 1975 (Amounts in billions of dollars) Increase or decrease I tern Gross Net Amount Percent change Amount Percent change Total State-assessed Other public Other 223.7 15.5 (NA) (NA) (NA) 208.3 177.0 31.2 25.3 23. 1 (NA) (NA) (NA) 25.6 25.1 28.8 218.0 15.5 0.9 2.0 2.3 202.5 174.0 28.5 25.8 26.1 18.0 4.8 17.8 Locally assessed Real property .... Personal property 25.8 25.6 26.8 Note: Because of rounding, detail may not add to totals. NA Not available. It should be noted that inherently uneven influences on in- dividual tax base components naturally condition any interpreta- tion of quantitative changes in assessed value aggregates over a period of time. In fact, such influences have become more pronounced than ever in recent years. They include the following: 1 . Amounts of assessed value shown on local records often re- flect a series of value levels, still usually lower than those of the current market and typically sensitive in varying degree to pertinent economic and other factors, including changes in construction costs and prices. 2. In recent years law, economics, and technology have begun to influence assessment administration more profoundly than in times past. The prescribed legal level for assessed values has changed in some States (e.g., to full value in Iowa and Washing- ton, as of January 1, in 1975 and 1974, respectively). Other States meanwhile established several legal levels, for specified types of property (e.g., 5 classes of property at 15 percent to 60 percent of full cash value in Arizona, effective January 1, 1974; 3 classes of realty, at 25 percent to 55 percent of full value, in Tennessee). During this same period, one result of the economic impact in property tax bills has been an increased resort to the courts for review and adjustment of inequitable assessments. A salutary concurrent force, still emergent though already a reality in several large jurisdictions, is computer- assisted valuation via the statistical technique of multiple re- gression analysis (MRA). This new technology guarantees nothing but makes feasible an assessment goal long held utopian-annual valuation of each taxable parcel in the as- sessing jurisdiction. INTRODUCTION SELECTED DETAILS ABOUT THE PROPERTY TAX BASE As the above overall summary indicates, the primary grouping of assessed value amounts occurs on the basis of whether the property is State-assessed or locally assessed. Excluded is the substantial aggregate of value legally outside the scope of local general property taxation, attributable to real and personal property in the following categories: (1) Property owned by nonprofit and otherwise qualifying groups or institu- tions and used for purposes deemed publicly beneficial—govern- ment holdings, religious properties, nonprofit hospitals, educa- tional institutions, and the like; (2) new industrial plants exempt for stated periods of time in specific States, as an inducement to new industry; and (3) other particular classes of property ex- empted by specific legislative action. Territorial distributions and changes Most net taxable assessed value is located within standard metropolitan statistical areas (SMSA's), as shown in table C. 3 In 1975, the net aggregate value inside SMSA's amounted to $767.6 billion, almost three-fourths of the total of $1,062.9 billion, and $134.9 billion more than the amount inside metro- politan areas in 1973. This represents an increase of 21.3 percent. Table C. Percentage Distribution of Net Taxable Assessed Value for Selected Classes of Property Inside and Outside SMSA's: 1973 and 1975 1973 Class of property All Inside Outside areas SMSA's SMSA ' s Total 100.0 74.9 25.1 100.0 61.9 38.1 Locally assessed property... 100.0 75.9 24.1 100.0 77.0 33.0 100.0 68.6 31.4 1975 Total 100.0 100.0 72.2 57.9 27.8 42.1 Locally assessed property... 100.0 73.3 26.7 100.0 74.3 25.7 100.0 67.0 33.0 Among types of property within SMSA's, the larger percentage increase from 1973 to 1975, 23.9 percent, occurred in assessed values of locally assessed personal property; this represents a 2-year increase of $17.4 billion. Real property assessed values in SMSA's increased by 21.2 percent during the same period. In 1975, the SMSA portion in each of 34 States contained more than half the assessed value of taxable property in the State, as table 2 makes evident. Among the individual States, the largest increases in gross locally assessed value occurred in three States-Iowa, North Carolina, and Washington-and the District of Columbia. In each of these four instances, the increases are attributable to reassess- ments occasioned by recent changes in the legal standard for assessed value, specifically, 27 to 100 percent in Iowa, 60 to 100 percent in North Carolina, 50 to 100 percent in Washington, and 55 to 65 percent in the District of Columbia. Local assessments of personal property Table 3 shows the composition of personal property assessed values subject to local general property taxation, in the degree of detail made possible by the availability of data, for the various States and the District of Columbia. It should be noted that value amounts for several States comprise all categories, with no alloca- tion by types. Tangible personal property Tangible personal property, privately owned and used for pri- vate consumption or for business pursuits, is completely exempt from local general property taxation in four States— Delaware, Hawaii, New York, and Pennsylvania. In other States, the tax- ability of various types of tangible personal property varies widely. 4 Accordingly, in some States, household personalty, agricultural implements, livestock, motor vehicles, inventories, or combinations thereof, may be exempt from local general property taxation. Furthermore, the taxable base for each of these classes of personal property is limited by classification pro- visions in several States. Personal property exempted from the general property tax may, however, be subject to special property taxes. In Virginia, taxable status is an option of the local govern- ments. This is also true, for specified or all types of personal property, in Alaska, Maryland, and Minnesota. In the last three States, the local option is usually in favor of not taxing the property affected. Intangible personal property Among other things, intangible personal property includes corporate stocks and securities, bonds, money (in cash or in bank deposits), mortgages, and franchises. Discovery, listing, and valuation of taxable intangibles still comprise an admini- strative challenge, unlikely to dissipate without a shift in basis from ad valorem to income. Some States provide for local general property taxation of all or some types of intangibles. Usually, the latter alternative applies. Other States either exempt intangibles specifically from the local general property tax or omit reference to such property in coverage of property subject to tax. In addition, a number of States subject specified types of intangibles to special property taxes. 5 3 Metropolitan-area data in this report pertain to standard metropolitan statistical areas (SMSA's), except in Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and Vermont, where such data pertain to State Economic Areas (SEA's) designated as metropolitan in the 1970 Census of Population. 4 For specific State-by -State detail, as of December 1974, see Property Values Subject to Local General Property Taxation in the United States: 1973, U.S. Bureau of the Census, December 1974, table K, pp. 16-17. 5 For details, as of December 1974, see Property Values Subject to Local General Property Taxation in the United States: 1973 , op. cit., pp. 18-19. INTRODUCTION Railroads and other public utilities In most States, the law subjects property of railroads and other public utilities to taxation on the same basis as that applic- able to other taxable property. 6 The specific method of assessing such property is a natural consequence of its complex nature and expansive, multi-area location. Accordingly, in many States, much utility property, especially operating property, is an assessment responsibility of a State agency rather than of a local assessing jurisdiction. Further- more, utility property is frequently appraised as an integrated whole, without reference to value of component parts; a propor- tion of the value is allocated to the assessing State or other assessing jurisdiction and, after equalization, apportioned to local taxing units. Methods of unit appraisal vary widely. Some States exempt railroads and other public utilities from general property taxes, subjecting them instead to special property taxes or to some other form of taxation. PROPERTY VALUE EXCLUDED OR REMOVED FROM THE PROPERTY TAX BASE Considerable aggregates of property value do not survive in the totals ultimately available for local general property taxation. Such values are basically of two types: property values repre- senting property deemed in most instances to be outside the scope of general property taxation; and property values repre- senting deductions from gross assessed values prior to the applic- ation of local tax rates in accordance with applicable laws. In many cases, the effect of these deductions from gross assessed values of individual pieces of property is total removal from the tax base (see below). Property value excluded from the tax base Property totally exempt from local general property taxation consists of the following types: 1 . Property held by Federal, State, or local governments. 2. Property held by nonprofit and otherwise qualifying groups or institutions and used for purposes deemed publicly bene- ficial-religious properties, nonprofit hospitals, educational institutions, and the like. 3. Particular classes of property exempted, in accordance with charter or other provisions, as a result of specific legislative action (sometimes subject instead to special property taxes or to some other type of tax). 4. New industrial plants exempted by specific statutes for stated periods of time, as an inducement to new industry. 5. Property constructed explicitly for publicly encouraged activities such as pollution control and abatement. The value of property excluded from the tax base is quantified in relatively few States. However, estimated amounts represented by excluded property have come to public attention in recent years, as proportions of entire jurisdictional property value bases, and as sizeable aggregates in themselves. The most recent summation (1971 values) of values reported for property excluded from the taxable base appears in volume 2 of the 1972 Census of Governments, part 1, table F. 'Ibid., p. 19. Property value removed from the tax base In general, property value removed from the tax base refers to portions of otherwise taxable value, usually for real property, which are exempt from taxation. Principal examples of exemp- tions of this type are those applicable to homesteads, veterans, and senior citizens. Some commercial and agricultural purposes may also be affected (i.e., business inventory in California, pollution control equipment in New Jersey, and agricultural products in Oregon). The "tax base" in this context means gross assessed value. From this value a dollar amount, specified by law, is removed before any remaining amount can be subjected to tax. Amounts of partial exemptions benefiting individuals reflect attempts to alleviate particular tax burdens or express public esteem (e.g., for veterans). In some instances, depending on the prevailing level of assessment, the effect of the "partial" ex- emption may be to remove the entire assessed value of a parcel from taxation. Thus, if a homestead that would sell for $25,000 is assessed for $5,000 in a jurisdiction where a $5,000 homestead exemption applies, the exemption, in effect, removes the entire property from the tax base. Also, the full $5,000 of exemption may apply to any qualifying homestead, regardless of its value. Exemptions stated in flat dollar amounts are important com- ponents of total gross assessed values. A few States accounted for a major portion of the $33.1 billion in partial exemptions in 1975. In the following States, partial exemptions comprise 10 percent or more of the gross valuation: California (veterans, homeowners, and business inventory) Hawaii (homestead) Louisiana (homestead) Mississippi (homestead) Oklahoma (homestead, veterans, and household goods) The effects of partial exemptions on the tax base have led in many States to forms of State-financed property tax relief more directly related to measureable differences in ability to pay the tax. One of the more common forms of property tax relief is the "circuit breaker," by means of which specified low income homeowners can receive cash rebates or income tax credits if their property tax liability exceeds a specified percent- age of their total income. Of the $33.1 billion in partial exemptions reported in 1975, $22.2 billion, or 67.1 percent, is represented by homestead ex- emptions in 1 1 States. Veterans' exemptions reported amount to $1.4 billion, or 4.2 percent of total partial exemptions. Other types of partial exemptions comprise the remainder and repre- sent a wide variety of exempted properties. Some of the more notable of these apply to property of senior citizens disabled citizens, and to property in a specified industrial use. RELIABILITY AND LIMITATIONS OF DATA Any use of the statistics contained in this report is subject to limitations and qualifications specified elsewhere in this intro- ductory text, in footnotes to the tables, and in the material which follows. Assessed value of major property classes As mentioned earlier, the data shown in this report emanate from State agencies. Questions concerning any of the data were resolved by consultation with responsible State and local officials INTRODUCTION as part of careful checking procedures. Accordingly, statistics shown constitute an accurate expression of indicated kinds of value officially determined in 1975 for taxable property within various individual States and counties. Any comparison of assessed values for one State with those for one or more of the other States, however, is subject to the multifaceted diversity characterizing property assessment and taxation. This diversity affects taxability of particular kinds of property, prescribed and prevailing levels of assessment, place- ment of initial and other assessing responsibility, and total or partial exemption from property taxation. As a natural consequence, the significance of nationwide totals of assessed value has an uneven quality directly associated with the impact of individual diverse influences. The total for locally assessed property, for example, consists of value amounts that differ widely in scope from one State to another. On the other hand, residential real property has a much more uniform meaning among the various States. Despite that uniformity, its quantification as assessed value is subject to the pervasive varia- tions reflected in local assessment levels. Even uniform meaning can be influenced by variation in things like category definition (i.e., mobile homes-sometimes realty, sometimes personalty). Historical comparison Any comparison of amounts shown in this report with 1973 amounts, or with amounts shown for 1956, 1961, 1966, and 1971 in Census of Governments reports covering each year specified is subject to all the changes in law, administration, and other socio-economic influences that affect assessed value. Data assembled for this report reflect changes since 1956, and especial- ly since 1971, not only in the nature and the scope of State in- volvement with local general property taxation, but also in the nature of local assessment procedures and records. Consequently, there have been certain changes in survey design and procedure by the Bureau of the Census during the same period affecting Census surveys and special studies. In Alaska, property taxation is limited to 1 1 organized boroughs (including the North Slope borough, incorporated July 1, 1972) and 20 first-class city districts. It is the assessed value of such areas which comprise the data for Alaska in this report. Accordingly, territory approximating 400,000 square miles, known as the unorganized area, is not represented. 6 TAXABLE AND OTHER PROPERTY VALUES Table 1. Gross and Net Assessed Value of Property Subject to Local General Property Taxation, by States: 1973 and 1975 (Amounts in millions of dollars. The value of wholly exempt property is omitted from this table) Gross assessed value (before partial exemptions) State- assessed property Locally assessed property Net assessed value after deduction of partial exemptions ) State- assessed property Locally assessed property Gross assessed value [before partial exemptions) State- assessed property Locally assessed property Net assessed value (after deduction of partial exemptions ) State- assessed property UNITED STATES ALABAMA 1 ...... ALASKA ARIZONA ARKANSAS CALIFORNIA 1 . . . . COLORADO CONNECTICUT 1 . . . . DELAWARE 1 DISTRICT OF COLUMBIA 1 2 . . . . FLORIDA 3 GEORGIA 3 HAWAII' l IDAHO ILLINOIS 1 5 . . . . INDIANA 1 IOWA 2 KANSAS KENTUCKY LOUISIANA 1 MAINE 1 MARYLAND 4 MASSACHUSETTS . . . MICHIGAN 1 G . . . . MINNESOTA 1 5 . . . . MISSISSIPPI . . . . MISSOURI 1 MONTANA 1 4 5 7 . . . NEBRASKA NEVADA 1 NEW HAMPSHIRE 1 8 . . NEW JERSEY 1 . . . . NEW MEXICO NEW YORK 1 NORTH CAROLINA 1 2 9 NORTH DAKOTA 1 5 . . OHIO OKLAHOMA OREGON PENNSYLVANIA 1 . . . RHODE ISLAND 1 . . . SOUTH CAROLINA 1 . . SOUTH DAKOTA 1 . . . TENNESSEE 1 . . . . TEXAS 1 UTAH VERMONT 1 VIRGINIA 1 WASHINGTON 2 . . . . WEST VIRGINIA 1 . . . WISCONSIN 1 WYOMING 1 872 580 097 750 760 67 345 6 665 21 632 3 064 4 687 68 525 20 372 7 888 1 240 50 904 13 618 8 325 6 772 25 067 6 358 5 994 22 202 27 978 51 882 10 908 2 994 12 709 1 207 6 058 3 025 5 6 06 66 829 2 859 69 051 29 323 658 44 884 5 096 25 066 22 782 4 927 1 558 3 233 9 188 28 218 2 145 1 939 19 791 19 294 7 413 27 664 1 486 59 350 954 1 419 509 4 610 688 339 1 840 268 1 277 1 227 849 1 129 3 390 1 331 131 4 307 (NA) 58 632 1 540 236 91 469 771 2 967 3 089 70 13 692 1 006 2 476 750 124 1 248 138 659 1 665 1 230 1 382 789 844 950 142 750 125 251 969 737 501 760 62 735 5 977 21 632 3 064 4 687 68 187 18 533 7 888 971 49 628 12 391 7 476 5 643 21 677 5 028 5 864 17 895 27 978 51 882 10 850 2 362 11 169 971 5 966 2 555 5 606 66 829 2 088 66 084 26 234 589 31 192 4 090 22 590 22 782 4 927 808 3 109 7 940 28 080 1 486 1 939 18 126 18 064 6 031 27 664 697 59 628 6 665 21 242 3 022 4 687 60 626 18 616 6 858 1 223 50 904 12 815 8 192 6 772 24 269 5 109 5 948 22 202 27 978 51 882 10 908 2 306 12 709 1 207 5 842 2 994 5 564 66 822 2 618 65 730 29 323 657 44 884 4 426 24 870 22 782 4 806 1 558 3 233 9 188 28 218 2 145 1 939 19 791 19 268 7 413 27 664 1 480 59 336 954 1 419 509 4 606 688 339 1 840 258 1 277 1 227 849 1 129 3 39 1 331 131 4 307 (NA) 58 632 1 540 236 91 469 771 2 967 3 089 70 13 692 1 006 2 476 750 124 1 248 138 659 1 665 1 230 1 382 789 785 615 1 096 321 74 841 1 021 483 1 062 916 74 809 015 737 082 251 066 981 875 283 55 022 5 977 21 242 3 022 4 687 6 287 16 776 6 858 965 49 628 11 588 7 343 5 643 20 879 3 778 5 818 17 895 27 978 51 882 10 850 1 674 11 169 971 5 751 2 525 5 564 66 822 1 847 62 763 26 234 587 31 192 3 419 22 394 22 782 4 806 808 3 109 7 940 28 080 1 486 1 939 18 126 18 038 6 031 27 664 691 82 743 8 431 24 929 3 281 7 862 99 498 25 776 11 598 1 549 53 013 14 103 43 729 7 697 31 335 6 715 7 447 25 406 29 879 56 815 10 884 3 346 13 298 1 362 6 734 3 338 6 813 169 080 026 615 041 841 393 2 511 283 1 350 1 372 897 901 849 667 912 981 821 283 77 702 7 590 24 929 3 281 7 99 862 105 72 950 3 358 77 623 51 102 671 47 395 5 369 33 641 23 970 5 485 1 671 3 608 10 882 31 926 2 771 2 282 22 675 46 022 8 683 33 283 2 168 567 204 565 392 320 781 600 37 7 07 1 622 333 107 510 1 027 3 292 5 683 69 14 251 1 075 3 005 770 195 1 471 145 843 1 811 2 711 1 657 1 410 23 265 11 598 1 266 51 663 12 731 40 162 6 492 27 769 5 323 7 127 20 626 29 279 56 815 10 846 2 638 11 675 1 029 6 627 2 828 6 813 72 950 2 330 74 331 45 419 602 33 144 4 294 30 636 23 970 5 485 901 3 413 9 411 31 781 1 928 2 282 20 865 43 312 7 026 33 283 759 73 246 8 431 24 536 3 232 7 862 90 636 23 870 10 416 1 532 53 013 13 211 43 729 7 697 30 226 5 418 7 374 25 406 29 879 56 815 10 884 2 563 13 298 1 362 6 152 3 305 6 766 72 941 3 062 74 025 51 102 669 47 395 4 676 32 009 23 970 5 345 1 671 3 6 08 10 882 31 926 2 771 2 282 22 675 45 927 8 683 33 283 2 158 169 080 020 615 028 841 393 2 511 270 1 350 1 372 3 567 1 204 3 565 1 392 320 4 781 600 37 7 07 1 622 333 107 510 1 027 3 292 5 683 69 14 251 1 075 3 005 770 195 1 471 145 843 1 811 2 711 1 657 1 410 Note: Because of rounding, detail may not add to totals. - Represents zero or rounds to zero. MA Mot available. 'For 1975, valuation date other than Jan. 1, 1975; see appendix A. For 1975, legal basis for assessment increased in the District of Columbia, Iowa, North Carolina, and Washington; see text. 'Florida assessed values include preliminary data for Dixie County and 1974 values for Calhoun, Hamilton, Hillsborough, Holmes, and Santa Rosa Counties; in Georgia, 1974 data was partially used for Dawson, Douglas, Fannin, Jefferson, Paulding, Towns, Ware, and Washington Counties. All assessment in Hawaii, Maryland, and Montana is performed by a State agency, but values are shown here as "locally assessed" for comparability with data for other States; see text. Throughout Illinois, Minnesota, Montana, and North Dakota, two sets of values are locally recorded for taxable property. In this report, for compara- bility with data for other states, the assessed values for these four States pertain to the final values against which tax rates are applied, rather than to the preliminary "full and true' or (in Illinois) local unadjusted values. See text discussion of assessed values. "Assessed values presented for Michigan are the State equalized values; these are the legal values against which tax rates are applied in Michigan. 7 1975 totals for Montana include 1974 data for Flathead County. 1975 values for New Hampshire exclude $6.2 million in State-assessed values, not allocable by county, of property in unincorporated areas. 'North Carolina assessed values include estimates for Brunswick, Hertford, and Swain Counties. PROPERTY TAX ASSESSMENTS 7 Table 2. Assessed Value of Property Subject to Local General Property Taxation, Inside and Outside SMSA's, by States: 1975 (Amounts in millions of dollars . The va ue of wholly exempt property is om tted from this table) Gross assessed value Assessed v alue subject to tax, after dedu ction of Percent of assessed value subject (before partial exemptions) partial exemptions to t ax Area Total including State- assessed property Locally assessed property Total State- assessed property Locally assessed property Total State- Locally pro assessed perty Re a 1 Personal Total Real Personal property Real Personal UNITED STATES INSIDE STANDARD METROPOLITAN STATISTICAL AREAS . OUTSIDE STANDARD METROPOLITAN STATISTICAL AREAS . 1 096 321 793 626 302 699 881 656 225 586 092 490 139 897 94 197 45 696 1 062 916 767 641 295 274 74 43 31 809 312 501 988 102 724 329 263 769 853 634 219 366 009 353 134 740 90 315 44 421 100. 100.0 100.0 7.0 5.6 10.7 80,3 82,6 74.3 12 u 7 11.8 15.0 STATES 6 066 4 048 2 018 2 2 995 125 870 1 901 1 225 676 5 912 3 964 1 948 1 169 698 471 4 743 3 267 1 476 2 2 841 042 800 1 901 1 225 676 100.0 100.0 100.0 19.8 17.6 24.2 48.1 51.5 41.1 32.2 30.9 34.7 ALASKA 5 981 2 795 3 186 4 2 1 050 282 768 852 507 345 5 981 2 795 3 186 1 1 080 6 074 4 901 2 789 2 112 4 2 1 050 282 768 852 507 344 100.0 100.0 100.0 18.1 0.2 33.7 67.7 81.7 55,5 14.2 18.1 10.8 5 875 3 907 1 968 3 2 481 763 719 368 267 101 5 821 3 862 1 960 2 1 020 872 148 3 601 2 990 811 3 2 435 724 712 366 266 100 100.0 100.0 100.0 34,7 22.6 58.6 59.0 70.5 36.3 6.3 6.9 5.1 3 283 1 372 1 911 1 1 888 887 002 779 326 454 3 283 1 372 1 911 615 160 455 2 668 1 212 1 455 1 1 888 887 002 779 326 454 100.0 100.0 100.0 18.7 11.6 23.8 57.5 64.6 52.4 23,7 23.7 23.7 82 743 76 166 6 577 67 62 5 113 035 078 10 590 9 832 757 73 246 67 341 5 905 5 4 028 286 742 68 218 63 054 5 163 60 56 4 709 085 624 7 508 6 969 539 100.0 100.0 100.0 6.9 6,4 12.6 82.9 83,3 78.3 10.3 10.3 9.1 8 431 5 714 2 717 6 4 ? 657 612 045 933 603 329 8 431 5 713 2 717 841 499 343 7 590 5 215 2 375 6 4 2 657 612 045 933 603 329 100.0 100.0 100.0 10,0 8.7 12.6 79.0 80.7 75.3 11.1 10,6 12.1 24 979 21 680 3 249 20 17 2 536 906 629 4 394 3 774 620 24 536 21 351 3 185 _ 24 536 21 351 3 185 20 17 2 143 577 566 4 394 3 774 620 100.0 100.0 100.0 m 82 . 1 82.3 80.5 17.9 17.7 19.5 3 231 2 611 670 3 2 281 611 670 ~ 3 232 2 575 656 3 232 2 575 656 3 2 232 575 656 - 100.0 100.0 100.0 - 100.0 100.0 100.0 „ - DISTRICT OF COLUMBIA (ALL 7 862 99 498 82 965 16 532 7 85 71 14 431 337 040 297 430 13 768 11 676 2 092 7 862 90 636 75 520 15 116 393 250 143 7 862 90 243 75 270 14 973 7 76 63 12 431 478 597 882 430 13 765 11 673 2 091 100.0 100.0 100.0 100.0 0.4 0.3 0.9 94,5 84,4 84.2 85.2 5.5 15.2 15.5 13.8 25 776 15 434 10 342 17 10 6 761 958 804 5 504 3 310 2 194 23 870 14 372 9 498 2 1 1 511 167 344 21 358 13 205 8 153 15 9 5 855 895 959 5 504 3 310 2 194 100.0 100.0 100,0 10,5 8.1 14.2 66.4 68 9 62,7 23.1 23,0 23,1 11 598 8 851 2 747 11 8 2 598 851 747 m 10 416 7 945 2 471 - 10 416 7 945 2 471 10 7 2 416 945 471 - 100.0 100.0 100.0 ■■ 100.0 100.0 100.0 ™ - OUTSIDE S.ISAtS 1 549 226 1 324 1 068 167 901 198 23 175 1 532 224 1 308 270 35 235 1 262 190 1 073 1 064 167 897 196 23 175 100.0 100.0 100.0 17.6 15.4 18.0 69,5 74.4 68.6 12,9 10.2 13.4 ILLINOIS 5 . ......... OUTSIDE SMSAiS 53 013 42 300 10 712 44 35 o 501 391 109 7 162 6 008 1 154 53 013 42 300 10 712 1 350 901 449 51 663 41 400 10 263 44 35 9 501 391 109 7 162 6 008 1 154 100.0 100.0 100.0 2,5 2.1 4.2 83.9 83.7 85.0 13,5 14,2 10.8 14 103 9 060 5 043 9 6 3 500 029 471 3 232 2 176 1 056 13 211 8 460 4 750 i 372 855 516 11 839 7 605 4 234 6 5 3 609 430 179 3 230 2 175 1 055 100.0 100,0 100.0 10,4 10.1 10.9 65.2 64.2 66.9 24.5 25.7 22.2 43 729 12 534 31 196 37 10 26 431 550 881 2 732 800 1 931 43 729 12 534 31 196 3 1 2 567 183 384 40 163 11 351 28 812 37 10 26 431 550 881 2 732 800 1 931 100.0 ico.o 100. 8.2 9.4 7.6 85.6 84.2 86.2 6.2 OUTSIDE SMSAiS . 6,4 6.2 7 697 2 552 5 145 4 1 198 592 605 2 296 666 1 630 7 697 2 552 5 145 1 20H 294 °10 6 493 2 258 4 235 4 1 2 198 592 605 2 296 666 1 630 100.0 100.0 1 100.0 15.6 11.5 17.7 54.5 62,4 50.6 29.8 26.1 31.7 See footnotes at end of table. 8 TAXABLE AND OTHER PROPERTY VALUES Table 2. Assessed Value of Property Subject to Local General Property Taxation, Inside and Outside SMSA's, by States: 1975— Continued (Amounts in millions of dollars. The value of wholly exempt property is omitted from this table) Gross assessed value (before partial exemptions) Assessed value subj part Bet to taXj ial exempt! after dedv ons ction of Percent of assessed value to tax subject Area Total including State- assessed property Locally assessed property Total State- assessed property Locall> assessed p roperty Total State- assessed property Locally pro assessed perty Real Personal Total Real Personal Real Personal STATES--CONTIMUED 31 335 16 277 15 058 22 350 12 123 10 226 5 420 2 645 2 774 30 226 15 854 14 372 3 565 1 508 2 057 26 661 14 346 12 315 21 241 11 700 9 541 5 420 2 645 2 774 100.0 100.0 100.0 11.8 9.5 14.3 70.3 73.8 66.4 17.9 16.7 19.3 6 715 4 440 2 274 3 208 2 436 773 2 114 1 258 856 5 418 3 524 1 894 1 392 747 646 4 026 2 777 1 248 1 912 1 519 393 2 114 1 258 856 100.0 100.0 100.0 25.7 21.2 34.1 35.3 43.1 20.7 39.0 35.7 45.2 7 447 2 483 4 965 6 330 2 263 4 067 797 220 577 7 374 2 463 4 911 320 320 7 053 2 463 4 591 6 256 2 243 4 013 797 220 577 100.0 100.0 100.0 4.3 6.5 84.8 91.1 81.7 10.8 8.9 11.8 25 406 21 580 3 826 20 476 17 710 2 766 150 100 49 25 406 21 580 3 826 4 781 3 769 1 011 20 625 17 810 2 815 20 476 17 710 2 766 150 100 49 100.0 100.0 100.0 18.8 17.5 26.4 80.6 82.1 72.3 0.6 0.5 1.3 29 879 ?7 284 2 596 27 710 25 325 2 385 1 569 1 391 178 29 879 27 284 2 596 600 567 33 29 279 26 716 2 563 27 710 25 325 2 385 1 569 1 391 178 100.0 100.0 100.0 2.0 2.1 1.3 92.7 92.8 91.9 5.3 5.1 6.9 56 815 46 144 10 671 44 727 36 142 8 585 12 088 10 002 2 086 56 815 46 144 10 671 " 56 815 46 144 10 671 44 727 36 142 8 585 12 088 10 002 2 086 100.0 100.0 100.0 _ 78.7 78.3 80.5 21.3 21.7 19.5 10 884 6 684 4 200 10 489 6 505 3 984 358 178 179 10 884 6 684 4 200 37 1 37 10 846 6 683 4 163 10 489 6 505 3 984 358 178 179 100.0 100.0 100.0 0.3 (Z> 0.9 96.4 97.3 94.9 3.3 2.7 4.3 3 346 852 2 493 1 776 466 1 290 863 202 661 2 563 648 1 915 707 165 542 1 855 483 1 372 993 281 711 863 202 661 100.0 100.0 100.0 27.6 25.4 28.3 38.7 43.4 37.2 33.7 OUTSIDE SMSA'S ...... 31.2 34.5 13 298 9 105 4 193 9 673 6 247 2 426 3 002 2 100 903 13 298 9 105 4 193 1 622 757 865 11 675 8 347 3 328 8 673 6 247 2 426 3 002 2 100 903 100.0 100.0 100.0 12.2 8.3 20.6 65.2 68.6 57.8 22.6 23.1 21.5 1 362 236 1 126 637 148 489 392 71 321 1 362 236 1 126 333 17 317 1 029 219 809 637 148 489 392 71 321 100.0 100.0 100.0 24.5 7.0 28.1 46,8 62.9 43.4 28.6 30.1 28.5 6 734 2 163 4 572 4 705 1 615 3 090 1 922 534 1 387 6 152 2 035 4 117 107 13 94 6 045 2 022 4 023 4 530 1 545 2 986 1 515 477 1 038 100.0 100.0 100.0 1.7 0.6 2.3 73.6 75.9 72.5 24.6 23.4 25.2 3 338 2 570 768 2 397 1 981 415 431 280 151 3 305 2 544 761 510 307 203 2 795 2 236 559 2 364 1 956 408 431 280 151 100.0 100.0 100.0 15.4 12.1 26.6 71.5 76.9 53.6 13.0 11.0 19.8 INSIOE SEA iS 6 813 1 864 4 949 6 717 1 854 4 864 95 10 85 6 766 1 854 4 912 m 6 766 1 854 4 9i2 6 671 1 843 4 827 95 10 85 100.0 100.0 100.0 " 98.6 99.4 98.3 1.4 0.6 1.7 72 950 64 955 7 995 71 604 63 736 7 869 1 346 1 219 127 72 941 64 946 7 995 " 72 941 64 946 7 995 71 595 63 727 7 868 1 346 1 219 127 100.0 100.0 100.0 - 98.2 98.1 96.4 1.8 1.9 1.6 3 358 1 096 2 260 2 150 926 1 224 180 43 137 3 062 962 2 100 1 027 1?9 899 2 035 834 1 201 1 855 791 1 064 180 43 137 100.0 100.0 100.0 33.5 13.4 42.8 60.6 62.2 50.7 5.9 4.5 6.5 77 623 68 355 9 268 74 331 65 343 8 988 - 74 025 65 073 8 952 3 292 3 012 280 70 732 62 061 8 672 70 732 62 061 8 672 - 100.0 100.0 100.0 4.4 4.6 3.1 95.6 95.4 96.9 _ ■ 51 102 26 858 24 244 30 059 15 950 14 108 15 361 7 969 7 392 51 102 26 858 24 244 5 683 2 939 2 744 45 419 23 919 21 500 30 059 15 950 14 108 15 361 7 969 7 392 100.0 100.0 100.0 11.1 10.9 11.3 58.8 59.4 58.2 30.1 29.7 30.5 671 77 594 602 67 534 - *69 77 592 69 10 60 600 67 533 600 67 532 - 100.0 100.0 100.0 10.4 12.7 10.1 89.6 87.3 89.9 (Z> (Z) (Z) ■See footnote at end of table PROPERTY TAX ASSESSMENTS 9 Table 2. Assessed Value of Property Subject to Local General Property Taxation, Inside and Outside SMSA's, by States: 1975— Continued (Amounts n millions of dollars . The va ue of wholly exempt property is omitted from this table) Gross assessed value (before partial exemptions) Assessed value subject to tax, after deduction of partial exemptions Percent of assessed value to tax subject Area Total including State- assessed property Locally assessed property Total State- assessed property Locally assessed property Total State- assessed property Locally assessed property Real Personal Total Real Personal Real Personal STATES— CONTINUED 47 395 38 348 9 047 29 972 24 579 5 393 3 172 2 562 609 47 395 38 348 9 047 14 251 11 206 3 045 33 144 27 142 6 002 29 972 24 579 5 393 3 172 2 562 609 100.0 100.0 100.0 30.1 29.2 33.7 63.2 64.1 59.6 6.7 6.7 6.7 5 369 3 083 2 287 3 268 2 023 1 245 1 026 570 457 4 676 2 695 1 981 1 075 490 585 3 601 2 205 1 396 2 674 1 690 984 927 515 412 100.0 100.0 100.0 23.0 18.2 29.5 57.2 62.7 49.7 19.8 19.1 20.8 33 641 19 092 14 549 26 383 15 304 11 079 4 253 2 476 1 777 32 009 18 134 13 875 3 005 1 312 1 693 29 004 16 822 12 182 26 190 15 192 10 998 2 814 1 630 1 184 100.0 100.0 100.0 9.4 7.2 12.2 81.8 83.8 79.3 8.8 9.0 8.5 23 970 20 942 3 027 23 970 20 942 3 027 - 23 970 20 942 3 027 - 23 970 20 942 3 027 23 970 20 942 3 027 i 100.0 100.0 100.0 - 100.0 100.0 100.0 - 5 485 4 353 1 133 4 251 3 317 933 1 235 1 035 199 5 345 4 234 1 111 - 5 345 4 234 1 HI 4 136 3 224 914 1 207 1 010 197 100.0 100.0 100.0 - 77.4 76.1 82.3 22.6 23.9 17.7 1 671 835 837 659 357 301 242 122 120 1 671 835 837 770 356 415 901 479 422 659 357 301 242 122 120 100.0 100.0 100.0 46.1 42.6 49.6 39.4 42.8 36.0 14.5 14.6 14.4 3 608 421 3 188 2 636 315 2 321 777 66 711 3 608 421 3 188 195 40 156 3 413 381 3 032 2 636 315 2 321 777 66 711 100.0 100.0 100.0 5.4 9.4 4.9 73.1 74.8 72.8 21.5 15.7 22.3 10 882 7 173 3 709 8 327 5 601 2 726 1 084 742 342 10 882 7 173 3 709 1 471 830 640 9 411 6 343 3 066 8 327 5 601 2 726 1 084 742 342 100.0 100.0 100.0 13.5 11.6 17.3 76.5 78.1 73.5 10.0 10.3 9.2 31 926 22 253 9 673 24 459 17 118 7 341 7 321 5 084 2 237 31 926 22 253 9 673 145 50 95 31 781 22 202 9 576 24 459 17 ue 7 341 7 321 5 084 2 237 100.0 100.0 100.0 0.5 0.2 1.0 76.6 76.9 75.9 22.9 22.8 23.1 2 771 1 925 846 1 540 1 208 332 388 287 102 2 771 1 925 846 843 431 412 1 928 1 494 434 1 540 1 208 332 388 287 102 100.0 100.0 100.0 30.4 22.4 48.7 55.6 62.7 39.3 14.0 14.9 12.0 2 282 22 675 18 145 4 530 2 091 17 415 14 364 3 051 191 3 450 2 502 948 2 282 22 675 18 145 4 530 1 811 1 280 531 2 282 20 665 16 866 3 999 2 091 17 415 14 364 3 051 191 3 450 2 502 948 100.0 100.0 100.0 100.0 8.0 7.1 11.7 91.6 76.8 79.2 67.3 8.4 15.2 13.8 20.9 46 022 30 861 15 161 36 621 24 811 11 810 6 690 4 391 2 299 45 927 30 830 15 097 2 711 1 659 1 051 « 216 29 171 14 045 36 621 24 811 11 810 6 595 4 360 2 235 100.0 100.0 100.0 5.9 5.4 7.0 79.7 80.5 78.2 14.4 14.1 14.8 8 683 3 778 4 905 4 059 1 832 2 227 2 967 1 435 1 533 6 683 3 778 4 905 1 657 511 1 146 7 026 3 267 3 759 4 059 1 832 2 227 2 967 1 435 1 533 100.0 100.0 100.0 19.1 13.5 23.4 46.7 48,5 45.4 34.2 38.0 31.2 33 283 19 315 13 968 27 674 16 234 11 440 5 609 3 080 2 529 33 283 19 315 13 968 - 33 283 19 315 13 968 27 674 16 234 11 440 5 609 3 080 2 529 100.0 100.0 100.0 - 83.1 84.1 81.9 16.9 15.9 18.1 2 168 494 265 2 156 1 410 747 483 265 100.0 65.4 22.4 12.3 Note: Because of rounding, detail may not add to totals. *For Connecticut, Maine, Massachusetts, New Hampshire, and Rhode Island, "SEA's" as used in this report refers to State economic »r»»,'- tf'ssisnated »s metropolitan State economic areas in the 1970 Census of population - Represents zero or rounds to zero. NA Not available. Z Less than 0.05 percent. Valuation date other than January 1, 1975, see appendix A. 'Florida assessed values include preliminary data for Dixie County and 1974 values for Calhoun, Hamilton, Hillsborough, HoImz, autt 0m\+u ?< ■■■*!» Counties, 3 In Georgia, 1974 data was partially used for Dawson, Douglas, Fannin, Jefferson, Paulding, Towns, Ware, and Washington Count'a«» 4 A11 assessment in Hawaii and Montana is performed by a State agency, but values are ehown hero as "locally assessed" for compareMl'i.ty *rt*H data for other States; see text. 'Throughout Illinois, Minnesota, Montana, and North Dakota, two sets of values are locally recorded for taxable proporty. In this report, for compars™ billty with data for other States, the assessed valuee for these four States pertain to the final values against which tax rates are eppliod, rather th«n to the preliminary "full and true" or (in Illinois) local unadjusted values. See text discussion of assessed values. "Michigan assessed values for 1975 are State equalized valuss. Theae are the legal values for the levy of the authorized tax «■»**» within the State of Michigan. 'Montana values Include 1974 data for Flathead County. 'Data for New Hampshire exclude $6.2 million in State-aBanssed values, not allocable by county, oi property In unincorporated areas. 'North Carolina assessed values include estimates for Brunswick, Hertford, and Swain Counties. 10 TAXABLE AND OTHER PROPERTY VALUES Table 3. Assessed Value of Property Subject to Local General (Amounts in millions of dollars. The value of Gross assessed value (before partial exemptions) State- assessed property Locally assessed property Tangible personal property All classes Commercial and industrial Agricul- tural Motor vehicles Intangible personal property UNITED STATES ALABAMA 3 ALASKA ARIZONA ARKANSAS CALIFORNIA 3 .... COLORADO CONNECTICUT 3 . . . . DELAWARE 3 DISTRICT OF COLUMBIA FLORIDA 6 GEORGIA 7 HAWAII 3 8 IDAHO ILLINOIS 3 9 . . . . INDIANA 3 IOWA KANSAS KENTUCKY LOUISIANA 3 MAINE 3 " MARYLAND 8 MASSACHUSETTS . . . MICHIGAN 3 12 . . . . MINNESOTA 3 9 . . . . MISSISSIPPI .... MISSOURI 3 MONTANA 3 a 9 . . . . NEBRASKA NEVADA 3 " NEW HAMPSHIRE 3 . . . NEW JERSEY 3 "... NEW MEXICO" I4 . . NEW YORK 3 NORTH CAROLINA 3 '* . NORTH DAKOTA 3 9 " . OHIO OKLAHOMA OREGON PENNSYLVANIA 3 . . . RHODE ISLAND 3 . . . SOUTH CAROLINA 3 . . SOUTH DAKOTA 3 . . . TENNESSEE 3 .... TEXAS 3 UTAH VERMONT 3 VIRGINIA 3 WASHINGTON WEST VIRGINIA 3 . . . WISCONSIN 3 WYOMING 3 " .... 1 096 321 066 981 875 283 82 743 8 431 24 929 3 281 7 862 99 498 25 776 11 598 1 549 53 013 14 103 43 729 7 697 31 335 6 715 7 447 25 406 29 879 56 815 10 884 3 346 13 298 1 362 6 734 3 338 6 813 72 950 3 358 77 623 51 102 671 47 395 5 369 33 641 23 970 5 485 1 671 3 608 10 882 31 926 2 771 2 282 22 675 46 022 8 683 33 283 2 168 74 841 1 169 1 080 2 026 615 5 041 841 393 2 511 283 1 350 1 372 3 567 1 204 3 565 1 392 320 4 781 600 37 707 622 333 107 510 ,3 ) 4 897 4 901 3 849 2 667 77 702 7 590 24 929 3 281 7 862 99 105 23 265 11 598 1 266 51 663 12 731 40 162 6 492 27 769 5 323 7 127 20 626 29 279 56 815 10 846 2 638 11 675 995 050 481 1 029 627 828 813 1 027 3 292 5 683 69 14 251 1 075 3 005 770 195 1 471 145 843 1 811 2 711 1 657 1 410 72 950 2 330 74 331 45 419 602 33 144 4 294 30 636 23 970 5 485 901 3 413 9 411 31 781 1 928 2 282 20 865 43 312 7 026 33 283 759 1 888 67 113 6 657 20 536 3 281 7 431 85 337 17 761 11 598 1 068 44 501 9 500 37 431 4 198 22 350 3 208 6 330 20 476 27 710 44 727 10 489 1 776 8 673 637 4 705 2 397 6 717 71 604 2 150 74 331 30 059 602 29 972 3 268 26 383 23 970 4 251 659 2 636 8 327 24 459 1 540 2 091 17 415 36 621 4 059 27 674 494 901 852 368 *779 10 590 933 4 394 430 13 768 4 5 504 "198 7 162 3 232 2 732 2 296 5 420 4 2 114 797 150 1 569 12 088 '358 *863 3 002 *392 1 922 431 95 1 346 4 180 15 361 3 172 1 026 4 253 1 235 242 777 1 084 «7 321 388 191 450 690 967 609 265 113 061 (NA) 851 368 (NA) 10 590 933 4 394 430 13 768 (NA) (NA) 6 785 3 232 2 732 2 296 5 420 (NA) 797 150 1 569 12 088 (NA) (NA) 3 002 (NA) 1 922 (NA) 95 1 346 (NA) 15 361 3 172 1 026 4 253 1 235 242 777 1 084 (NA) 388 191 (NA) 6 690 (NA) 5 609 265 34 804 (NA) (NA) 285 (NA) 10 014 787 (NA) 430 (NA) (NA) (NA) 4 683 (NA) (NA) (NA) 2 476 (NA) (NA) (NA) (NA) (NA) (NA) (NA) 977 (NA) 597 92 (NA) 1 346 (NA) (NA) 3 172 598 3 455 (NA) 5 177 (NA) (NA) 155 167 (NA) 5 241 (NA) (NA) 147 2 939 (NA) (NA) 20 (NA) 306 146 (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) (NA) 153 (NA) ! 682 I 42 1 (NA) j (NA) (NA) 141 455 (NA) 8 458 (NA) (NA) 29 (NA) (NA) 436 (NA) (NA) 63 (NA) (NA) (NA) (NA) (NA) (NA) 2 560 (NA) (NA) (NA) 443 (NA) (NA) 203 2 (NA) '.ues include preliminary data for Glynn County. 9 A11 assessment in Hawaii, Maryland, and Montana is performed by a State agency, but assessed values are shown here as "locally assessed" for compara- bility wit!, data lor other States; see text. 9 Throughout Illinois, Minnesota, Montana, and North Dakota, two sets of values are locally recorded for taxable property. In this report, for compara- bility with data for other States, the assessed values for these four States pertain to the final values against which tax rates are applied, rather than to reliminary "full and true" or (in Illinois) local unadjusted values. See text discussion of assessed values. *°Railrond values are included with values for other public utilities; separate data were not available. 'Exempt portion of personal property assessed value, if any, Included with exempt portion of real property assessed value in the following States: Maine, Nevada, New Jersey, New Mexico, North Dakota, and Wyoming. "Assessed values presented for Michigan are State equalized values; these are the legal values against which tax rates are applied in Michigan. ''Values for New Hampshire exclude $6.2 million in State-assessed values, not allocable by county, of property in unincorporated places. 1 4 North Carolina assessed values Include estimates for Brunswick, Hertford, and Swain Counties. PROPERTY TAX ASSESSMENTS Property Taxation by Major Classes, by States: 1975 wholly exempt property is omitted trom this table) 11 Tax exemDt Dortion oj gross assessed value L Assessed value subject to tax, after deduction of partial exemptions Ih State-assessed property Locall y assessed property ■Q q Locally assessed Locally assessed 0) Total Total 3 real personal Other property property Total Rail roads public utilities Other Total Real Personal 33 410 28 221 5 157 1 062 916 74 809 5 897 43 328 15 311 988 102 853 366 134 740 1 154 154 - 5 912 1 169 (NA) (NA) (NA) 4 743 2 841 1 901 2 (NA) (NA) (NA) 5 981 1 080 - - 1 080 4 901 4 050 852 3 5 53 46 2 5 821 2 020 88 1 256 677 3 801 3 435 366 4 - - - 3 283 615 79 537 - 2 668 1 888 779 5 5 9 497 6 403 3 081 73 246 5 028 303 4 725 - 68 218 60 709 7 508 6 - - - 8 431 841 99 743 _ 7 590 6 657 933 7 393 393 - 24 536 - - - - 24 536 20 143 4 394 8 50 50 - 3 232 - - - - 3 232 3 232 - 9 - - - 7 862 - - - - 7 862 7 431 430 10 8 862 8 859 3 90 636 393 393 - - 90 243 76 478 13 765 11 1 907 1 907 - 23 870 2 511 188 2 324 _ 21 358 15 855 5 504 12 1 182 5 _ 1 182 - 10 416 - - - - 10 416 10 416 _ 13 18 4 - 1 532 270 51 219 - 1 262 1 064 198 14 - - - 53 013 1 350 519 - 831 51 663 44 501 7 162 15 892 891 1 13 211 '°1 372 (NA) (NA) - 11 839 8 609 3 230 16 (NA) (na) (NA) 43 729 3 567 269 3 298 _ 40 163 37 431 2 732 17 - - - 7 697 1 204 143 1 061 - 6 493 4 198 2 296 18 1 109 1 109 - 30 226 10 3 565 (NA) (NA) (NA) 26 661 21 241 5 420 19 1 297 1 297 - 5 418 1 392 90 1 302 - 4 026 1 912 2 114 20 "73 "73 - 7 374 320 - - 320 7 053 6 256 797 21 - - - 25 406 4 781 53 3 139 1 590 20 625 20 476 150 22 (NA) (NA) (NA) 29 879 600 - 600 - 29 279 27 710 1 569 23 - - - 56 815 - - - - 56 815 44 727 12 088 24 - - - 10 884 37 - - 37 10 846 10 489 358 25 783 783 - 2 563 707 (NA) (NA) (NA) 1 855 993 863 26 - - - 13 298 1 622 233 1 389 _ 11 675 8 673 3 002 27 - - - 1 362 333 (NA) (NA) 333 1 029 637 392 28 582 175 407 6 152 107 97 10 - 6 045 4 530 1 515 29 "33 "33 - 3 305 510 54 383 74 2 795 2 364 431 30 47 47 - 6 766 ( 13 ) - - (,3 ) 6 766 6 671 95 31 "9 "9 - 72 941 - _ _ _ 72 941 71 595 1 346 32 "295 "295 - 3 062 1 027 46 646 336 2 035 1 855 180 33 3 599 3 599 - 74 025 3 292 - 3 292 - 70 732 70 732 _ 34 (NA) (NA) (NA) 51 102 5 683 370 5 313 - 45 419 30 059 15 361 35 "2 "2 - 669 69 19 50 - 600 600 - 36 (NA) (NA) - 47 395 14 251 528 5 755 7 968 33 144 29 972 3 172 37 694 594 100 4 676 1 075 79 996 - 3 601 2 674 927 38 1 632 193 1 439 32 009 3 005 293 2 711 - 29 004 26 190 2 814 39 - - - 23 970 - - - _ 23 970 23 970 _ 40 140 112 28 5 345 - - - - 5 345 4 138 1 207 41 (NA) (NA) (NA) 1 671 770 23 241 507 901 659 242 42 - - - 3 608 195 9 186 - 3 413 2 636 777 43 - - - 10 882 1 471 1 471 - - 9 411 8 327 1 084 44 - - - 31 926 145 26 100 19 31 781 24 459 7 321 45 *~ - - 2 771 843 68 281 494 1 928 1 540 388 46 (NA) (NA) - 2 282 - _ _ _ 2 282 2 091 191 47 - - - 22 675 1 811 (NA) (NA) (NA) 20 865 17 415 3 450 48 96 - 96 45 927 2 711 229 2 482 - 43 216 36 621 6 595 49 - - - 8 683 10 1 657 (NA) (NA) - 7 026 4 059 2 967 50 - - - 33 283 - - - - 33 283 27 674 5 609 51 11 11 - 2 158 1 410 77 289 1 045 747 483 265 52 12 TAXABLE AND OTHER PROPERTY VALUES m IN 01 1— I c 09 i_ O E o o o c IT) x: c o co CD CO "5 T3 CO T3 C O E < Percent of assessed value subject to tax (total 100 percent for each area) ■o to CO 4) >. CO -P CO u at a) a >> r-i a CO u a a c CO CM in o o o r> o i h rt O h r- a- BCD 1 CM <0 -H 1 rO O CO VO 1 MMIMO 1 o O 1 3- 3- •O O CM CM r~in>ocoi>vOrO-HCMin« O -H H» o cMonoooi^o CMCMCM!«13-CMCMCM WHO in 3- m >o ni^cMn <0 CM l> O CM CM -H CM -H rH l*» l»> 3-3-m-Hr-cM-Hin-H-HCM mininrncMina-cMCMoin rH a) os 00 3- in co co in «d i Om«0~ 1 O CM 1*1 3- 1 3- 3- 1 O O -HoinoOrDoeor-inoH. rH CO CO o »o in 3- 3- in in CO K> -HO l«1 CMt- r- -HncMa-iroinin O^CM vo in ho CKInn in 3" -o 3- in -o in co ininnm coin O O in in -Hcoco-HcooOrnr~3'-H 3-3-cMin3-3-3-inin-Hin i a> -p D 'Q M ■p to a ca 4) a +J B O QUE co a CO a -h ■o in in co in i 3-3-3C0CMOOO o o cm IJ-HrlCCI I cu«mio i t^ r> i 3- 3- -H -H cMco-H3-co3->oinin»oo r- o o o cm HHHHrt cot>innr-oinin inninHHHHH CO -HI- mono -4 -HCM CO -H r~ CM hcmh/h in in -H -H 3-4>-o-oincocoin-Hin'0 CM -h in — i CM -h 3-3-CM-H n c •p a § N ai rH a a c ■p u 3 0i TJ M 01 ■P •a EQ W 4) 0] tO < >. ■p u 4i a u a •a o (0 CO 4) (0 CO p^ r-i U 3 a c CO a. -h 0 -D CM CM in in en in -H -H ocM3-oooco-Hinoinrn oin-HococMco-oiMino 3-inf>t-3-»ovoorO-3r- -oo-o-Hinooininooo r> -H CM -H -H «0 r-< a) 01 a; CM CM -H 3" CO CM O -HJ *-H O "-I 1 3- f> [- o CM •O 3- 3- w -t —i CO CO CM 3- 3- >D ^) -O O O CO c- CM 0-OKA-H03-H-H 1 3rH--Hf^lO>0-HrH oo3-r»rH-Hjoo oM»n«oo CM r< |\| CO n in ot> r- oin 3- O CM o 3-r<-\ -Hino nc\i* CM r-l 1 CM CO CM O CMlflff-O CIO KMn co 3- in o 1^ -H -HinincM3-o-Hinr>o c^v0rno-HOinr-or>o oinino-ocMoocoiva-r- O -H -H -H CM rH «rr rH in CD CO CM 3- r> 3- -H CO CO 3- 3- *o »h «-• r> »^ -O K» »-\CO 00 ■G -H -H CM m — i -hi Ori*oninc>i> i c\ir\3-cMr-t-Hinin i^o«^incor--HrH ocMor^icMoinin in c\ in o co co n n CM CO ■O r> 3- 3- r> in in o o t- 3- m 3- f»% CM 1 00 00 >0 CM r- o oo cm VD O O rD CM 3- CM -H ^1004 in 3- i t- in 3- co i I- CM CM CM M o- ao co -Hl»> O -O in K1 K> CO ro cm O O 1 oo r> in rD -O CO CO rH -H -o -o in in o o in in 3- 3- cMDr~3-coinoinr~oin t>>03-inot~r>t- t> CM -I in CM in -H CM CM CM 3- -H 1 4i -P 4) « Sh ■P CO 4) as 4> a +J to o B] Dl h ca a O in o ■0 rH rH •H -H -H l»> rH | CM 3- 3- 3- -H -O O O O O t> r> r> co -o o> c\j cm rM>- •o ro -rH oO'Ot^or-inin m-ojHHOcoco 00 -H-O CM -H CM CM incMH in ^ in CM CM CM Ohio 1 CMCMMO 3 r— rH in O w o -h in -h 3- 1-- l»> rH -H -H rH I -H 3- o r- i CM O 3" (> nno o CO O* O —< r- cm 3- 3 3- 1 t- f- in in 3- 3- in in in in o-HOininoocoin3-cDCM r-o-H3oinooocMin-H t>>ocDOocDcD-Hr-inin -H3-OOCM33--HC0r>in C- rH rH 3- rH ca ■p EH r- CM (M rH O in cm t-- c> co in I r^s cm cm co in CM CM CM 3 — 3- o or> 3" O 3- 3- O O O -H -nr> 3 mcoOinr^cM33 I 003-OOnOO COKICOOO^OO r^cMCMOoo-coco nin-Hcooioinin — 1 rH rH rH "H r- or- CM H O O 00 o O 3 -O C030 K\ CM 1 O O O «H CM CO O CO 3- o o- r> co in -o oo ■ocooh •o rH in i co o> 3- en i 0> Cvl 3- 3" 1 r- r~ CD CO o o CM CM CM CM o o 3 * 3- 3 ~H -H in in CMOrOOrnrHr>00-HCDl>- 3-in-ooomo-oo30 ooocor--030ooino-H oor-oo>ocM-OrOinin-Hin 3-cM-HinrHCMincM3-inin o 3 G CO > -P *D 1- 4) as 0) -P to ft V) E CO 0) X >. CD ^H 1 -H cO u H ca -p c - O 4) co a (- 41 C a. a 1 1 1 1 1 1 1 1 1 1 1 1 t 1 < 1 1 1 * I i i I i i I I I I 1 1 4 i ( 1 1 1 • 1 1 * 1 A ■* H) -p ^ u CO 4> o a a; o u a in o o 3- 10 ■Ml rH -H r-l O* O 1 r\ 3- a co CM >o 3- 3 r- in (*> CO -1 CO in »"\ - CM O o -O CD -H rH -H ii>»«n o o -h a 3- o i»-\ -o OCO h-O l"-\ l*-\ 1 in OKI CM 1 om in 3- 3- o -H 3- 3- 1 t~ f- 3- 3- CM CM in in r- t> r-r- »o in* i io-hvoo t^>o ino cmovOo in in 3- in in 3- -h O CO m c 41 3 H rH -P co a > s 4> TJ X 41 4> to 10 rH 4) at (0 'H « -P ca u m to a to O 41 u u O 4> •p u 4> a h a TJ 4) to 10 4> 01 ca >. ca u at C (0 r. 9 ■o 3" O o rH cm in in in r> i o -< ^h in cm o t> r> m o 3- 3- 3- -O 3- CM»»OKl cm m 3- «cm-Ti>->o-Hcoco i COHPIO JKij j CMI^O-H^inCVCM -Hmm3-o-3'3-3' K\-HCMI-3-CM3-3- in CO -H CM 3 CM r~- -h cm OO 3- O •H rH CO rH I <0 O 3- O in en o in noino »UMM CMIACMH CM CM 1 3 3 \0 3- 1 o 3- o in einow 3- 1> o in W -HO r-l <0 --0 1 -H -H 3- 3- CO CO •o o CM CM in in in rn rH -H oOCMrnO 3- in r- r~ 3 -o -o o.»o -o r~ >oo>o-Hincoininooo O -H CM ^r -H •o ca O r- CM 3" in o O CM O CM CM O w 1 CD H H03- CM O O O »0 in co oo om -H CO o CM in03-3-03-CMCM 1 i>«MMojor.n OCMOCMrH-HOO CM003--H3r^CMCM flHCMOJlcllMf rH f\ -o -o r- a 3- r> oa O sO 00 3 CM O CM -H 1 rHt> CO O p"i « o in l> O- t> CM 3- CM >D -O 3 in >0 CD n cm 1 CO -H -H %D 1 co M ri cm co *o r> in r~ 3- O CM fO CM CM O CM -H CO CO 1 in in in tn o o CM CM r- 1> 3- 3 rH -H in in r->oinr>3incooo-HCM 3-r-tno-H3-oincM3r3 -HOinininoinr--3-cM-H ocnino-ocMcocDi>rnr-- f>rH -H -HCM -H-H-H CD - c -o >, rH -H | 4> -P CO TJ 4) « fc P 3 -P 10 4> O rH CO 4) ft H tJ 4-> « O C « tfl U -h ca ft a r> CM •O <0 O r\ oo oo r- in I >o -o o o r*- co - 3- 3 rH ~H 143 950 53 251 113 401 201 588 110 916 90 672 160 115 160 115 (•-> ^) 00 moH Mil* co in oo a> 3 r^ K\ CM i o o m 3- CM CD -HO co r- rv 3- 3- m co in O CM O —1 i no r^ r- i o r- vo in -H 3 1- CO -HK1 00 OO "1 3 in CM 3- "1 CO 00 1 3- 3- in rn CM CM CM CM CM CM CM CM CM CM CM CM in in N0OOCMr^-Hl>00CM3l> -h •H«oinoin'OoocorHvo 3-CM00CMO3-OC0O3-CM coflOcor-cMooinmori •HCM-Hcn-HCMiniM33in o CM ca I < • X _l < < CO I- < O -1 1- < < • < • l • < o cs «o •. «_l co _j 3 * ID cn < oi X CO (A Z) X z> -If) UL o u • SMSA PORTION . . ANNISTON SMSA. CALHOUN CO.. BIRMINGHAM SMSA JEFFERSON CO. BIRMINGHAM ST. CLAIR CO. SHELBY CO. . WALKER CO. . FLORENCE SMSA. COLBERT CO.. LAUDERDALE CO, GADSDEN SMSA . , ETOWAH CO. . , GADSDEN. . HUNTSVILLE SMSA LIMESTONE CO., MADISON CO.. , HUNTSVILLE . MARSHALL Co. , MOBILE SMSA. . , BALDWIN CO.. . MOBILE CO. . , MOBILE . . . MONTGOMERY SMS A, AUTAUGA CO.. , ELMORE CO. . , MONTGOMERY CO, MONTGOMERY . TUSCALOOSA SMSA, TUSCALOOSA CO, TUSCALOOSA o • 1- • o • o.« ■ • •cniii • • • 0£ • bcT ElllZt <3 r-<_>Ct;LtJ^O O .o "co % •o c ro m rv (Ti a> .-H ■»-» c 3 0) O O o E o < o (/) o S o c/> k. ., o o c c g o '■£3 H— 1 . 13 "O C -r^ TO a C c o o * *_ ( ) o a. jr. oo ro m >* i- rx i-- 0) o^ u c i-H -C

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T3 c 5 o u jo "o ■o c to a> O c 3 o E < al ^ 0> V) t< v -' -p ui a> . m u a o co ifl ft - « a TAXABLE AND OTHER PROPERTY VALUES CM CM CM o o o j^conninncoincvicMccin • ••••••••••• nr~-Hn3-«in-oa>-*n3 r-c\jinco3'©m-*cM33 o 3- in o in in n mo >o o ■ •••••••••• CMCMCMCMO-HCOOin^'O *** I ,oncooo>o- co co 3- 3- 3- r- r- r> coo ocmcmwcoco* oino ,03-r-inr-r-t-inincoinin co-iiMininon3"OOin o o H^H^o^^r~r-coco3r--r~ 3 3 3 1 ooooo-oconin'-'r-r- o--<3nno-H-*uiu*<"i f ^ i > < g b ^^ , l -.-.••KB** •••••••■■_ ___.»«.*» . n rV\ /-*. lit ooK^r^r^ojr-irtint^cooiri r-^-oooin^^ooo-in — • cm •-< c\j -h r\ (M »4 r- co in o> o* — i «-< *©co o* in ^- «H *H <-t *- • --» ^" *■! o o o- * o o mo com co in ^ o to co wco co co cm in a h>owhwow r~o=f-r~<-t:a-o=r«oinc> mr-r-coi^wootncoo ^- i^ in c\j r> ^*h n o sor-K\fM:i-inoin IfKMOO^fMCO^Wlfl'Or" r\ oo r^ *o 3- ^ ^ oj^h SSS -o^r-a^-ncoincot^oco ?-r-r~ ^-^K\coi>oin r- -^ >ocoo »H--iz*-coP-co'n onr-w-OHOoninw I^OHN^OOIOCDCOCO K^roocMtM^HOcocoincM r- OK\3-HC0«0»0C0^^ in^cvicsi-oa-r-cvja o CO H tM CO W (M O COCMOJO o^Hr^or^fsjoo^-coo^ o o o I in in in m in m r«-\,Oco=r:3-*M:3-co*H=J-co*0 G > r - r -—i.-i = r=r=»-=ro:3-in inooo^^^^r-cor-^f (\jr-vOcoHco3''0'H(00* r- >o ^*n cnjco-h oo o^Hcoo^'*^r-^o , '0 3^^CM M0 0'Hj]'4mOO^<0 co>oco-Hr^cMor^r^\r^3 ioo i i^ n cm i^ o -o -ntn o 3 —i — < "^ r^--*r-incooo*3i^33 ot^^int^cMO>D3into o^Hinf-ini^-3cococMCM cMcMr^oinomcoincMO fXjt^lrtCM O CM m in CM 3 — I 3CMJO -I 3 3-3 r«1 CM CM CM m CM CM CM *o o oi*-3coinK\^co^oin t-ooO'Oiooo'r-ooo j^^3-cowi^r-3t^'Omo- r-cMOini^coor-30inin o-Hco-i' ■ in~HOt^30in'HCMCO»-i CMCM33t~-(^CM3l^-C^ on* -* Y\ ****** r^r~- jKihconK\^ * in r->oocooO'Oor>cMin -HC\ICMP"|.03-»~H CMCM I I I I I I ■ 4 ■ ■ • I I \ \ \ I I I I I cm co oo co o — • ** ** or-ocoeo s-r^OHO I 3 in-« ^)-<3cMin nun I 1^ t- t^ nr\3n3inooinco>ocM 300cMOcMincomcM3r- oo-^ino>onococo^co in o ^^cMrfWOcv aj-too i;n I |cotn3 COOH -< 3-jcoinin-oo ^03^^303-0 in o ini^r^con--Ha , oincco 3 n m cm n —i »h ^•(^-o^^coin i mocuM noor^ncM3inO'm mcMOO c\jco-«iMin^r~- n«nonO'-'-oin ^OI^COO-HCM3COCOCOn o in 3 n -i t^ COfMKlCM'O^O'O -HO^O o-oinin3r-3-i3c>f-- K\-ICMCM3OOn00c0C0 n 3 ** CM CM 4 >o CO coin CM or^nmon^^cooin m»-t3c>30 3cono«-t C0»-*CMC0CMlMOC0CMnO o^Hr-or^cM003coo CM -< o o ^o in in in CM CM CM CM CM CM ^>3-3-r--3-0OOCM3'03 i--ocoo-HOt^3— ino-n r--HC0CM"Ht*-— - z« ••■••••- XKO 2 v .° £ y S z " rf sr^jbi £ . .a £z • • - 3 - • ••; * -5k • ci -s •< ' • " z 'z| °-2S SilSz'i-^iiit; |I5233S52S£ §S&S§SS£S|| S^S iSSS^S^SSSSS S22Sdd3siit£S i 3 «^-, i ,-,-.^^xx COUNTY AREAS 33 T3 sz c o to ro 0J tO o X3 (/) "D C CO 1/1 3 O c a o E < Percent of assessed value subject to tax (total 100 percent for each area) X) V W W 4) >% W -P C/l L. CD 0) Q. >. rH U fh a a o s Ifl u OJ 0, o>Hino«ooinon r-oooor-^ooo-mco in n ~H CM CO 00 00 1 o o I a- o o t- r- a o>033inin<\n3 cor-^r-^cMcor-coa CO 83.7 87.8 87.8 90.7 90.7 83.8 81.5 liiiililliniir-iifi I i 3 o i t^t O -n Ofl C7* CO O CJ* CO State- assessed property o-ir-ioor-.©r- om HHIMHM -H W 3 CM -< t~ r- in in i cm m 1 CM --I —* •-* <*4 CM CM ■ IIIIIIIIOIICMIICM 11031 on -h o —< c -0 4-> a. I X 4) CO «p h CD a 3 CO > X) 0) Ifl w 0) Wl < >. ■p u 4> a u a X) o> (A Q) >, rH u 3 CO c W »NOHrtrtO>r-(M-( ooi*»NOincMCMinoco O0-m»^3-O3^>000»H 3 -H CM cm r- ■£> CM 3 3 .-I to -o t- 6 008 069 70 489 70 489 55 499 55 499 4 565 808 3 874 614 170 026 92 962 147 610 55 484 225 112 OJ a. 50 823 7 888 11 406 16 811 21 386 19 216 4 576 51 779 15 148 12 260 CO r> o o m a 3- 35 391 471 586 047 586 047 643 604 643 604 27 302 482 19 734 864 2 825 068 1 162 268 1 801 224 579 263 1 199 795 ea -•0-ocMr-r-m.oo-H nifriMiiKioMja- M^OhiohOJO* inco<\jop\r-inco-03 in h hc\i*o in--*~* in CM -o -o in 41 399 540 656 536 656 536 699 103 699 103 31 868 290 23 609 478 2 995 094 1 255 230 1 948 834 634 747 1 424 907 State- assessed property Mojjiininoort C0in0v00-<3033 3-HOO3ini^OOC0 vO^nm^om ^ .-*. .-* -4 W -^ o 0> 0- 3 f\ —I 900 501 11 063 11 063 10 608 10 608 715 373 596 973 27 894 40 849 23 281 5 884 20 492 rH CO ■P H eoeoooiflCMOMOAi w33n3mmi^iaoco l\l O O- N N O r\ 3* » fll CM C* r- CM 3 cm in o r- -o •o —i cm r-> r- r--HCM in CM o in 42 300 041 667 599 667 599 709 711 709 711 32 583 663 24 206 451 3 022 988 1 296 079 1 972 115 640 631 1 445 399 <*H ft} 3 C CO > -P XJ t. a> Q W a » 4> ■p « a x E CD 0) 1 FH 3 o H rH CO -P C - 4) w a (h o> - a a i I l i i i I I I i 4 1 11 < 4 i i 1 4 4IIII-I-I1II4IIIII B * 1 1 HI ■p rH S- CO 0> 4> a a: o a coinnco»-i i i ho I I II lllll i I I I i i I I I i I I I i I I I lllll in -i o -h w CO •-H 1 a; o 3 'H h +j « a * I 1 s n 10 w « a in +j n u a v, a to E 2 a o 1? u £ a TS in ii in oi a >• H ■ 3 a c 3 £ 00 (VOHHrtCr- CMrt oonoincMCMinoco * .H CM <\l r* « CM a- .-1 CO H r- 6 008 069 70 489 70 489 55 499 55 499 4 565 808 3 874 614 170 026 92 962 147 610 55 484 225 112 a 9 as -ii<^o'>omr->oot>>o COOOCMOCMt-t^a-r- eceostcOHftiiflh-tN or--HNOi^o>3-— iincM m .h —i cm -t m-iw CM CC r> o o in 3 3 35 391 471 586 047 586 047 643 604 643 604 27 302 482 19 734 864 2 825 068 1 162 268 1 801 22«» 579 263 1 199 795 Total, including State- assessed property m>omr--tcM3CM>ocM 003OOCDC>mr-CMCM (MOa-rMO^PMMWO cMOoocM^)c\im-Hcor- <0 -< -h cm e\ r- r-^CM HI rvj O in 42 300 041 667 599 667 599 709 711 709 711 32 583 663 24 206 451 3 022 988 1 296 079 1 972 115 640 631 1 445 399 a V u < IDAHO — CON. NON-SMSA PORTION- CON. _l 1- o r- SMSA PORTION .... BLOOMINGT0N-N0RMAL MCLEAN CO. . . . CHAMPA IGN-URBANA- RANT0UL SMSA. . . CHAMPAIGN CO.. . CHAMPAIGN. . . CHICAGO SMSA . . . COOK CO ARLINGTON HEIGHTS(PART) BERWYN . . . . CHICAGO (PART CICERO . . . , DES PLAINES. , ELGIN (PART) EVANSTON . . , OAK LAWN . . , OAK PARK . . , SKOKIE . . . , DU PAGE CO. . . . CHICAGO (PART ELMHURST . . , AURORA . . . ELGIN (PART) , ARLINGTON HEIGHTS(PART WAUKEGAN . . , MCHENRY CO. . . , WILL CO. . . , JOLIET . . . , o> NE? PERCE. ONEIDA . . OWYHEE . . PAYETTE. . POWER. . . SHOSHONE . TETON. . . TWIN FALLS VALLEY . . WASHINGTON ILLINOIS 2 34 0> Jo •o ai tn h +j in a* TAXABLE AND OTHER PROPERTY VALUES oa i minor- I ^0,-J*™ ' ,0 .' . . o co o a - — i l • • * • • <£> r- co r- a ocono- io >o ■<> cmo a .»•••■»•••• oo^eoo'oainoinco t^ r^ i a a o - i r- «*« N • **'*. CO CO O OJ CO O CO co o r- t- (— coco Kioo^ ' °, "} ^ "X ^ ' 2 *? °1 l ^^ h^cmcm cm -< o o o m««-i r*.i*- t =* a- a- in looKion i t- cm in S2 SS-HO 1-ninn-H -OO-O oo co cc in n -> o o- r- cm Kino r- r- o o 1- oo co t- r- t- o =r co 00cocococo (MCMKiiariaifiO'NO^ • •••••••••• ^ Jinn NIMO»nWM incoco~*coc>incMoain a-noooa-a-a-inor^ r^o*o i coinc\jco>oa"'Or^ n n cm a- -i -o amain ro 3 O O 35 00 o o o o _i ,< i n n --« r- i o a a- -o co i-nin-o oo r-r--?-* mmncMO o«h oo inmnt- a-^ooo cm ™ 22 SS^co H*coinn £ -o o coco i r-r-m cm i o a-r- -o -i io^-h SS imcmkmo a-oaco-o o o- -» PP SSS™ nocomiM m-oco r-> <-> nncoo ^^cor--" •£> M cm Sin aao>o r-win-m co r- co CO I o- o> o tji -i -i in in co n cm cm o o "i cm j o o r-- cm in oo oto o cMr- I CO CM O n on n on CO Hh r^ cm in -o o r- n o cm •O CO CO CO CO o in CM CM o cm r~ r- 1~- » in in s a o in n •"! i c\j -o n r- -o (M w JO O o a- co in n i cm ~* o co in ^ no a- C- cm co a- co a o o o — i r- o co ho (** ^oo-or^connr-cMa- ^HCofMon'00>or-ao ntoOH-oninifiHHin o neon NHh* WO 1 -h ooHdNrt'iMnO'O oo t- c- - 1 ■*» in cm co -i r- -o cm a .-t cm co n co I r-- o n co *o n n -h n a ^o jr^r-inr^coin>o^oo in (Mnoa-^a-ona-o ooocoo h -o ri cm ^o [^ n nin-Hi^-a-t^coot^cor- -oo-cMincMcM-Hr-ina-^ CM (M CM CM o-cMCM-oar-inn»ooo- n-otno-oacoo-oor- 3-oo-ninco oo-oin 3 a o a. ■o CO Ovo i^o- cMainoaacononco -<»(\j« wn-HOinin-o t^ n cm a o o 3 > •o a» 3 O c 3 O E < £ £ r-t- ta-a-ain loonon ii- ™oni 7-tZt *o>oco -i^jcoinn ooo mm nn-oco ^j^-h- -a iS n coo- _<o o -> co n cm -h r~ a- cm c> ■-< , n co in xM w N ■C UT w I — I -O -O CO ^ O00CM Hr-COCMll cMnoo oinr-ino a- a- o r~ n n o cm r- ^ co o co a- >£> o n r- n o -i o r- in^onoancocM-oco ococoooonoa^na - a-cor-nr-a-a-cMinr-o cMainoa-acononco HacM-ocMn-^tcoinino r- n cm cm 1 1 • 1 VI . zz:o o o >- a: z or 3 o OKU 0. < < o n 4 ijj in o < o • CO o >- LLl «IUJ ^ ohj< uj ^ ic: o < z * o_ o_ z z en z * - < uj m zr o X -J O ■ o 13 in z i or * o ■— < < z o or : ui o > I or z z oo i- in < z •-■i .« o : i _i < i ion: lu _j t- a. >3D-J lm< z-ia: i hs to c c 3 3 ro Q. X O TO "O 0) Q. 03 >. 13 X3 CD C 03 a. c C o o 5 i~ ( ) o Q. JZ to ro Lft >, i~ rv "t^ CD <_> L, i-H -C <_> u a I'd ~- . .. TO CO U )r o 03 u a> 3 a o o _3 TO > a> to a» < TO o c 03 CO ZJ o JZ c Z3 o E < a> o 3 o CD r-H r\i^r-=roooooco coinoKi ri a o r--H-HcoHr) incMcor~-f-inr~-o -h-t 'eo *"* CD CO «-l -H --* «-t h-H rH ^ rH rH rH CM rH rH CM rH rH -H rH rH CM > rH CD 4) >. ^4 CO fc. CO P 0) XJ P CO a> o CD CD a, CO P ,C 0) CD a >> o r-f U cot^3-f-r-rvji--inooo oin-j-^-o~or-cM-rr~ lO » >0 CO KMT) r- rl M Kl n or-mr-coa-inor-o w x ai rH a (S mr-n^ocMi^wint^ nmno^HiOr-nm Omj3rHCMrHOrH|>|>rH cMvocoomoocoinin CD QJ CO flO CO CO ^ O 1 00 ^ CO 00 coococococ>cococ>r^ COOCOOCOOOO-QOCOCO ococoooor—cocoo co -;-■ l. K Percent of subject to percent fo a ■D >> 1 0> P CD cn t-. ■P CO CD « cd a +■» CO o W CO u co a COO'CI'lh^iOIMtM no. 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S u o— i-Hcor^tr-o-i-=i-r- -i-CMcor^icoinr r vi>c^-H coinncocooMr-oa-co vO-Hi>rHininininivin P a i^c\iorvjOrHC^I>>OCOrr\rHUr|lfl cooo3-oi>mrHmi< , i b "D -Hif-voco-i-iMO-HT-j-n rH-Hl^OCOCMCOCOOO cMCMcoo— i-o^nomo o o »in j o o cm Mn a CD ffi osiniftp^^^hO'Oifi CMI*>0>0> OlOnOttO i^rHco inOiOnOhH(Mrl^J) 3- (M» fl H W n » N U) co*vOiOhr-r-(M-irt *in wmO"OcoHco*(M r-ococT-ininocoam P CD CO CO K rH n -> -1 r-| rH rH CM rH CM rH rH CMITI CM CM rH rH rH rH 3 "Z H0^0rioc\ino(0 (MOt— n-j-r-CMO^jp-i -or-o nirirfoon** t-mr-OHOrHcoinoo O 7D a ocor^-fo-H]c\jir>'rH-H cooin-ionoinr--ifi KMCr--rmi>cMmcMOrr) rHCM—lcMCMOOCO-O-H rH K\t7>icir-ur>r- r--ooor--HHOCMr— coo mor~-r-j-.oco-.ino u ■H I^OrlHWI^HOOtn sOrHOOlflinr^rHrHOOJ OCM-)"COC>CMI>rHO-moJ rHinrHintno=-ocoo 0) mnoj^no jimc« o-inr~oi^r~rHr\rHrH 3«3inOMOCUOM^ oomrHOHOocMcooin X CO H f\] rH nHHrl -H CM in rH CM rH rH CM CM >0 CM m CM rH rH rH rH p rHW rl M I s " \0 -H [^ 0« rH inino-r->oinoni«~\iri nhHOt>-OIDr3 rim mm-oincMOinmcoo T >, oi^v— irHr--r~r--rvr~n voaDrnorHojcovOino rHOrH[>ocotnr n ioOvO HioO^ffOlOUIHO 1 -P HifichoncjO'iVH rHoo-j-cMOrHmin^ oor-vOOOvomr-o Horn oooinma-cMr--HCM p CD CI rl 0) •P ■P a rvja-rHrHa-rvjojr^rHi^ CMK\-J--l-rHCM=*-rHCM CM-J-3-rHr- rHrHrHrHn ftino>*(v>o jcji^j) ,Q C/_ o r. 3 CO a at CMrHryr^coc\jKvoo~C7- r-rHOOOCMCMCMO-CO o-i-OrHor--i-r--(--ino- raorMn«)rthi»M> CD oojcoinr-cococo-j- -J-COOCMCM>OCOCMC\JrH rl-COOCM— linoO-OrHOO f\f-HOrimnn»H > OCOOOCOr—vO-rHh-rH OOOMlffOHrtN msoocoitO'Cf h*n flvOCOOCOrHrHCMOCM •D « vOI^(MI^»Ol^l^inOCO co * no ooin^cjn CMf-CO OOCMCOCMrHlflin mcooor-t~-ocMrHo 10 c inMOa*n-. 3 CO C r. 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CO o> a >. t-t p ih a CD y c io fa 01 0, coco a- o o m-nr-'Oomr-o— inO a-r->omcMcomnr-co a-«MO>coor*r-co State- assessed property i i i i i I I I 1 I I I I I I I I I I 1 • I I I • 1 I I I I I I I I 1 1 1 1 1 1 1 ■ 1 1 c +J a 1 X 0) CD •p U CO a *M c -p a 3 13 9 ■a h •P «h CO X ■p ■p ■p (1) ■n -O 3 in 0) 3 > T3 . •p p at a Ih a ■o CD n in in in CO ^ CO 3 rH 0) c 10 Ih $ 346 122 346 122 176 148 n n a- a- n K\ ncoco-Hom^cnm oa-cMP-oa-cocM-HHO Kiaco«3n*HOri'0 niriMtinivooco* co — iin -h -h .o O -1 CM CM OK>a--oa-oor- cMOjrtninia-inm r--Hr-oa-OCMK>r- cocMa-oo>a--« r-^cM— iocMmon omr-m-ooa-«om — 1 fM^H cm -^ mocMmcM-o>oa-mo moocMcor-coooco or-nonmcovoa-m inh»OrtO(McotM»n r-r--Hj o CO CO CO CO o o •HCMCMOO-Hcocor-n a j-OM^nnifKic, mor-r--ocoa-a-coo oco-onco-ommocM r-oa-ooa-cjinocM ■o a - »h «h --Hi O -i mcooonooa-a-o mcocomor--HjmNom HKMrtiMinmnio* r-r-cMCMa-na-on-n o-xoo^>no>r-oo-H CM CM -H "H -< — 1 CM — > CM ooa-ina-cMinoa-oo oxr-conr- moco hococococmo r-ncor-coo-iinoooo oo-i-oa-mnoNa-o cm -h hh m -h cm State- assessed property III II 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 E- 1 457 118 1 457 118 527 060 CJ- o — 1 H K1 FN. 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C >- CD w a t< a. a i i i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i i i i i i i i I i 1 I i I I I i I i rH h a ai m a OS u a ill ii i i i i i • i i i i i i i i i i i • i i i i i i i i i i i i i • i i i i i i i Gross assessed value (before partial exemptions) £ a 9 Ih a 1 in n 0) tn « a CJ 3 r-t a a 10 h 4 346 122 346 122 176 148 n n •o ■o o o- w* «-l a-a- n io co h o it o o n it oa-cMP-oa-cocM— ivo mocoa-"Hnr-mo>rur- r-r->oooocMa-nco O O 1 CM (V MV Itl <0 1/1 * cocooor-a--o ocoocomno>oa-o OCOfM-HvOO* CM-HCMr- oa-cot-- HJMHHHH h-I *-* cMoa-HHCMCMa-mcM r-HHr-ca- ocMnr- JKM3-0»»OOh r--ocM-nocMinon omr-m«ooa-«om -H c yj — * _| CM ^Hl moniinmooaino' mcocMcor*o-o»ooco o>r-nonmco%oa-m mn-o-HOCMoorvia-n r-r--iom -nr-cM-HCMmmcMoa- r-r-cMCMa-na-on^i oa-covonor-oo-j CMCMHrtrtH OJ --I CM coa-ina-cMinoa-co h ^cocOr- -H niM-HHlMH a--i-nno>oa-a-oo< incMcon-ocor-oonr- mocoHHOcocococMO r-ncor-co-o-Hmcoco oo-H-oa-mno-a-^ CM —1 —< m -H CM ■ 01 u < MICHIGAN— CON. SMSA PORTION— CON SAGINAW SMSA , SAGINAW CO.. SAGINAW. , TOLEDO, OHIO- MICH. SMSA* . MONROE CO. . o 1- o •-• z z GLADWIN. . . GOGEBIC. . . GRAND TRAVERSE GRATIOT. . . HILLSDALE. . HOUGHTON . . HURON. . . . I0SC0. . . . UJ < .5- • ZJ • -O UJ 1- _!<•< oi or i/i X «UI > UJ 'O z • O J01UlU.<"h zcocECDQ.a:ii-ir:uj 0: IV CO m 0> •— I ■4-< C a (II o o E O «/> L. o < o (/) O s o en IT) L. „_ o o c c o '-«3 3 CO Q. X n CO r- a; a >> d "O c ro 0) -1— ' -C a c c o o ^ i_ ( ) o Q_ JZ co in >> i_ r^ "t^ a> 0> <_> c f— i JZ a> u O a> mi . _ CO a) u o a> S 3 0) a o o I 5 ■a -Q 03 o T3 ■a c ro CO 3 O c 3 o E < 3 O 0> 10 CO c to Jff»M1flrtO«N ^rtniKlCMOMacMO. 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X O CO r- T3 a> Q. 3s 3 "O c re CD -4-> .C Q. c c O o * i_ < ) o CL 1 m lf> >l k_ IN. a> O* (J c 1— 1 -C a> o O ro CD jjjjM s o JTJ -1 o T3 t5 cu !a 3 CO a» a. o o a> 3_ 5 s o -Q 03 c 03 1/5 o c o E < CD o TJ CO noo^-Hjooooo OCD-OfMO— »(DC\J l*l*(>H*O^H 00 -too CO 00 1 3 O ca co CD c CO ^oint''Oo> -o«j o ID in in n O Cf H (M a- cm r- cm r^ o eo 00 OHvl 00 00 to '*^r^(\Jc^j^^-^^^-^f^j ^CMCM^^K%CMCMK\ CM CM -H CM CM CM CM CM n n n CM CM > h a> 4) >, u CO u 01 P> CD ■D +-> CD 1) o CO tn CO CD a >^ a, uinO'Oi(i CO O^HH 1 -t -I 1 CD at W « 0) to a 1 f L. rH a a oi^ooru-^a-i^im OCMCMOOC0O3- niOHinmoin <0 CM CM CM 3- 3- CO CJ CD a-ajina-a-inina-'O o m 4) in m m r-m inoo^inmin 3" O O O •o ■o >. 1 CD +> CD CO U P CO CD CVJlflfD-O^OOCMO I^IOO OI^CO o* ■o * no r- win m OO- O- 1 w w | a> a> u "O u oin=j-m"Hcoco«o -Irt-lt-CMCMeOI^ K\ r- O cm >o * ■£> 3- O- O O r- i^ a> d a co cu a p co o CO co fc. co a -^ — t cm a- CM f\l f> -H CM CM -H CM —1 -< -1 CM — ( CM K\ w w H CM (A OOHIM4>»lTO{l w3-r-r-^a-o^-H O-IOIO3-00CM3- r- »hco o ao o r- r^ w CM CM o o -o c wo^a-t^r^i^xorM ooa-i^cO'-iow r- « mm o o cm r- O -I — CO CO ■p CI OCMt^lfia-OOCMfVia- cvcM^cor-^r^o w r~ r- r^ o i^ >o _ w 3- 3- ■o o h - O f\r\ CD ■D ooncMwo -• -» o * inocor^a-Md-d- cm 3- (\in in in =»• o cMn n 00 00 a CD CO CO ^rocooa)(M^^« i^inmi^a-rMmin mooMDiorM o oo ao co o o "*H CO CD K^ CM K> CM 3" w 3" w»^ — 1 rf CM -H CM CM CM -H -1 n 3- CO CO m m CD a: o c CO CO -p cj >> 3 H jno*»* & n n i-t omcoir»>oinc>sO>o *coi^-- u ■P wo-ia-rioi^oor^ •0(0(\lOLn inMur- Or-oo CM CM 3 3- CO CO 1 p T J >, w**HOin (M WH IMWH n rum o tr\ 3 co CM CM 3 3 r- r- „ 1 ( ) -P nmooonc»n» ma oo—ir--»co 3 o m n m o o n m oo oo •o o -P C CO c +J CI CD a o cM-ncMinr-CM-ninr^ mCMI^t-KlCMCM^ w m co m m cMri n o o o o r- m wr~ n in 3^ 3- —1 »H > k\ o>« in n oo o o -h ■or\iP\rt j wna * om CM — nn n o r^ n n 3- 3- ■D cd a s-m^o ^winKirt HHinntfi ~H<£co CO 3- CM O K\ 3 CM CM in CM CM n n CO c ■ocM^^noa-r-wrM r^ -hcmnOcmcm^cm 3- e\ 3- — I l*v w CM -O n 3- 3- o o tg CD W to < £- n CM w w -^ I I I I I I I I I I i i I I I I I 1 1 4 4 1 1 1 i * < 1 1 4 1 -1 — CD H >, O 3 CO ■p C Jh G at CD O > CO a u ■P *U CD u h (D Cu a Q CO Q- ./i CU P CO a en I I I I I I I I I I I I I I I I I 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 B cfl >, CD p X >> ^ CD nH CO CD 1 rH CD a y o a: E- a ■p OOH(V£l\lin04} •H3-r-r---<=i-^o m m o n cm o r- a r- n n i 3" 3 1 rH nt-omivinonrf o-fO'na-oonja t> -no o co or^ !•- *-€ CM CM O O u CD a CO C CO h wo> 1 03-r--Mr-ocM O^ff JMCOHO'H r- Hr-M l IO>nO •H -h 3 3- o >0 ^_ CM -1 -H ^H ■H o r- 3- 3- CM CM en c a £ n CD TJ 3 -h CD H +> CO a a > a CO CD *mcnwphmhiii(> OOMOOMin^ o o cm m w 3- in m 3- -O O 1 CO 00 1 CD CO inocMO— IC03-CMO wcunioinnoh o oo m r- n -o o n w [^ P- n n ■o X CO cor^cM^Owwoa- inocor--3-»^3-a- cm 3 cm n m m 3- o cm n n CO CO 0) CD CO t0 >> H^a)(>fO(MHvon r>uiinr^-=i-rMinun m o o r^ co oo cm o 00 oo oo o o CD CO >^ CM I^W» w 3" -H to -H ^ CM «-t CM CM CM w w n 3 CO 00 m m 10 'H l-t <0 CO -P CO CO tn u CO cn a CO O CD a - u vO(vo>h(oo h^j CMCMCvjrvjr-a-t^r- o w o m cm w o •O n n n i o O 1 O O-^t^r-CMO-^O-CM oCMnno^nn -i no- r- m w t- n m 3 3- CD •V C ■a >. n CMC in nm oo o> -< * OCMCMr\CM jnjrtnnn •O n 3 3- a o rH CO n CM w w H P +J en p C CO i/} & a a • «o > < . . • 1 Tf o (/> V) Z Z Ul • • ' X »_l o o > < UJ m »_i O i-( • • • »c/> UJ • • ■ "ft z tn o o u. CO I a: ! . . ■ o > - ■ • . .z • • • • Zlfll-Z _i CD •h o a: cj uj o « _i O KIM _J UJ 1- r< < or o. x ••-•zz -ttQ • • «o -z • • . .1- . . . . < < Hinu_iq:i£)uj_i< • o >-<* •> • • Z ZZ «Ui »l- < o orz_iM o or -_l v— zmouj»-'>-(/i OUJ>—liJI— II 1- 1— o w _1 CO 1— IP IT) Ol 3: OZ_l 'H3I- KZ JOZ jm< zorizi/ii-e> z a _i uj z>-q. • -uj jio 0cocjr>-> C _i >- UJ (-> X 1 Z-■ or z o or or ir tn * * X X SB X - § COUNTY AREAS 65 O o o o "O TO x: c 5 o o T3 to TJ c CO CO D o c o E < (viconrtHn -fjjooo'OO'nd rn o in m r^i o rv k\ o a C (0 totori(MMri»Hj)ino nOCMOO rt-HCC (^ o o> or~inor^cMCMCM*03- O CO rH O rH o « n in i~\ (0 CO tn raa-cvinnc\i3'nn3'M in-Ha-rMr^in-ii^if^tM KNI^I^CMCMr^ia-r^a-f^ rn rn m in 3" cm r^i a i»> > •-. CD 0) >% P CO P 10 P> CD -a v co 0J o 01 P ca cd Oh to p ,c in — - o cd a Q, >» O r-1 P sintohrfcooa-iD-H* oncouKini'ii'ioo *a-^ooo ho«i> rN %o r- in o in o co o i> w x © <-( a CO n-HM>«toiniMHM^ coonocJO'OM^ moo o t co n o >o co n rn t~- o a- a r-i a rn o en to CD aa.-icMini»ir'N.oinaa n-iininin jma-nm 3-cnn P CC Percent of subject to percent fo a ■a >. 1 CD P CD 10 P P 10 CD rnoai>rHi>coininoin O00t^-incMO=l-O« HO *o CO O CC in o co cm cc aoaooi>ar^o>OrHi>cM « *moi>*nj«n[- a-yomococo d-o^-o hOOOKI •o o rn r\ o a o a P to o CO to P ca a ac\ic>ai> in o> m MM O IV J MO co^rvj3«in m^oih a- o » -H r~ U1JKIIOH c H -o^ivin-o-o-or^ricoa to a) to n in oco >o >o o mOOJCOhM^IOJ) a- co -o r- cm n K> CM o r^i C Mt'OOHOniJIMHO' oi^i— it--r--inoryi^r> ■>=*nr>mr--oomi»N a- r\ a a- pn rn hd o a -o p ooomcMar'Ni>>oi-Nin oja-o->oa-nin-HCMt> WMCO Kl [\J* KliniM^I a i^i in rn m inj-riiMO P CNJ *-* CD l*N X p P CD a a, H p HcootonotonHMo i^ini^t^ococo-HOin omOHiMHcortn-H m cm in -H vo >o t> -o rn a p a (MIOM'DlllHCO-HO^O' o-iot^Oxor\a-i^3- niffirtOPioniHri o o o- ho r- >o r- in p CO ■a ■>%or\jw<3r~ir>oaor>r^ (MiniMniniOHiniMff h cm o to i\j -n r> n >o in a co oco r- vO CO O O CM a CD CD co, 3 1-1 PNOPN-OhDI— CMinOrnO (\i*co*iMooin*n coj)THincooind-ini\i O CM O CM KN rH rH O O in a> ■o u 2 l» »OIMHM(HO*Oa- aocortininnioa-in inmrNinr~o»cooo Pia-coriiM O rlCO VO CO H j«i»ioointo*oinKi imok\oo-ocmcoo o COMIOtOffJUHCO ocMai*NrHcoinocMco P 5 o> » « o o Min (M in « in OO HOIMiOI^IM J —l >OOCMCMOCOr~-CMincM OMniMH a r- r^ a i> CD •p ca X CO o O^H-H-H rH CM rH »H to cvj ry m * —i cnj cm a- -h -i >D -H rH oor-xO— o^03- o inm«o im^o - moinco i^vcoai^or^rHO'coo ■P T ) >> o jh jo-to TMnMin oooo«or-in-^o*o CMO-HinoOOOCMCOa o «o r- co co cm r^i r- co in 1 +> comMno*inini>in j INJCNICNICOrNCNIinO^'O CNIinKNa-vOr- r^lOI-NO [^■OCOlflh O xO o CM o> +-» tD o p o P ca a p> o 0) *o^r*ivO r^^H--ir-* 3- 'H'Owina- *-H-H* (MHrt^cVHrtrv -h in O rH -H CM -O rH rH rH •n ^H <\J CNJ -1 rH >o ,Q -0 P r>-\ 3 CO 0) 3 a ntOOWM^n(M>h>0 [-•rvinrtOMO-ico ^ t^rHOr^a-r-ccd-oo ruoninM co cm co i> in 03 oooc\jr-o>oomor^o oo—cNj=l--H COOJOOOiOCO J CNrH.OrHOCMa-Oinr'l > cvioor^iooorvoo-oo lO'HNOOI^OOlOOr^ 0(M>omin'OM^ino r- o r^» & o o rn o m co a : O^)Of>t>Ot^3''0I i -(> •h a- cu in r- o m^ « o oor^iooocominr^ mf-r~cMiMr^aomo to C CM-H3--H -< CM»H ^ CM l*N CNI to =t CM CM CM a- CM — I O rH rH rH rH» rH in e- w to < ""* 1 1 1 1 1 1 1 1 1 1 • 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4 1 t 1 < 1 1 1 1 1 1 t 1 1 1 <*H 0) >. O 3 P c P C CO CO a p P> -D 0) p P CD (X a Q. to > CD p X >. p CD rH CO , rvj-Hnoor^i^3-tM03-r- mo in a f^ co rn p (-H * -o Mn j) ■<) o t~n co j to io co n m o co o vo o r^i^voa-coc^r-t^icoo jco^^Mi^nrMOM p CD CO c i>aD^>«oKi»orvj3-<\j^o or^^r>i>iriocMnf^ r-a-r^iomo 'oomro a i*~i a a- 1*^ ■^ *c o a -c a p CO p. or-oifi(M3-nh«nm cm mo ri im * n in nj w jcimmn in a n cm * CM •H »H «-■ rH rH en C a _, K> E CO CO CD HeoocoK\otoK\-iMn r-mt^oo-coco^o-in oino- rtiMHcpri^H in cm in rn vo -o r- -o -t a- a> CO cNjcor^^iri'Hco^owo OHor-ooi^d-h » moOHon oin rii^ o> *o CM o o o r> >o r- in ,-. CD (0 CO rH r-o CMinCMCMCMOrHinCMO HrMOnfMHM^^tfi a co o co t- ■OCOOhtM to >., a a)or-inr^i>cMincorna> cofioji^conco-Hnjn j a n co * f\in MM H mfio in O- CM a rH rH CO ca p u CO co a VI o a> a u - Mcoo(Mr-nfMM>h« mmm^ok\>ohco n r^irHi>r>a-)>coa-oo cMOPNinPNoocMoor-in O be ooinc>r\o CO— ICO-HCNII'Nr-CMa-— < (O'Od-O'OOJOCO* hrt^HO IMJOKlh ■g >> CKlO00f^OOOr-- in^^oonor-coo^ orviNOinin-ot-i^mo r- o r^ o o i> -h o m co .a H -H | CD H-> a -a a VI (h ^■oor^c^o>i^*-or-o 'H*cMinO'Oi>r'>o 1 o ooi^i'OOocommrn m r> r- cm cm r- a P 3 4- en a> f\J*H^--H —1 rH rH rH -Hf- rH o h a o a H +■ w G t/ VI u co a «-H . . .QC ...... . 2... ....... .......... ..... ..... z o > «J O m.......... ...... »uj .. • Z •_! •••••• O 1- _l •"-. O _l or a 1 CEO.-CC ...... UJ.., ..._).. • CO . _J . . • UI . . • CD P I o < uj CD < Z < Q uj 3: > • • om -z CO • t~* ... 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CO £ tf CU X >• 0) P 0, Q. i i i i r i i i i i i i i i i i i i i i i i i i i i i < i i i i i i i i i t i i CO CD CD Q. « O a >oinr-^''O covoaoofvooinr-oo HtMMOwHIM --<0 3- r-\ o- ao & in o o OJ 00 OJ to 3^3-3-^3-W^JO-O ojojin3r-coaco-o aim hoo om^cm r-ror^r-»oO'0*o o o> ro ~* oj ^ — i — i ■oinoj-Hojooroo- r-rooj3romo>r-aD mcor-r-tnco3--03 rooo-oj— iwmo-h OJ OJ o p> O OJ w Ol rt Gross assessed value (before partial exemptions) -p p o> a p a ■0 CD (0 to 0) (0 to CO >> CO u 3 a c V) u a; a, f\jrCroco^Haofv^o>>o r-s-tn'orotMr-ojo-i o , Mi0^o , "oioo^r^ woriHa- j in=r-H rvjoo x ^-mo v covooco ^3-r-r-m-^oO'OO-nj HOOonniMowo a-o-»nr\rvj-H<\ia-a- 1 1 1 1 1 1 1 1 1 I 1 i i i I i i i i r Cc" •o ■*■ -oa-r>incooin cor^r-=rinco*Hrorun OO^-n-oa-^r-a-3- Hhh^oc om^om — i co (^ =1- n * mrvi-rt nooniMirtooo cM^-oco^r^^o^aoo r-aooa-'OcoofMcv^- CO to 3 r- OJ ro CO Ol 3 to in JJOO'O'OOJMM oj3roin3inooo i >«o o-HininvOr-oirooj o«Ott)coni>M r ioj icooir 'H^mifih vC^Ooj— iroojojro-^-t OJC03-3-OJC03-3-m o-ror-inroa-ooco- o^Hinncr-ono in c o -o i\i » * m - < 3330--0O--C-COJ U13-— i -nroor-ro ro oj ^ Total, including State- assessed property ^*IM0OM^ncO»3- ^oMo^o-a-io-oin 3- a) (\i n w in * » no -< — < r- co 3- to OJ -o r- r- o CO o m in ro 00 NO 1 771 952 634 597 316 355 167 Oil 332 620 231 678 269 210 368 514 181 008 IMOHHd'IOIM'O'O 3inr-o-r-3^3ojm cor-oooooojoj— • -o-or-oo>-oo>oj3 ■ooiOfforjon in3--i^ojin^r-ro to OJ — < CO CD u < c > • _i r— 1 <-> c C 3 01 O L_ O o E to *~ < o o 5 o o c^ o w o o „ c c o o -t-^ ro ■*-» tn u X Q. ro H •D CD o a CO >< Zi d TO -' *u a> o L. i-H sz a; <~J O TO 0) to CO o ^ o TO o T3 u tO 0) "D c 13 TO 3 CO (/> o >i sz a © © a> _3 > ■o a> 40 0) to < .O TO 01 o T3 o i i I i 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 g 1 1 1 1 1 1 ■ 1 3 O 0) c cn o CO CO tn w > H 0) >> t. 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CM -4-4 CO ■p o H CO M^ r\ MCI rt CO CO O CM ID -HO ono^MMOto aj co o go HCOHOintOh lTflcO-*tn>or---ocM -4—1 CM 0O -4 CM CM *OCJ*-ir--C7>CMI*~.3-CM3--« -4r^CM-4O3CMCMCM*0m r--HCj*nK-im-H*om-4m -toono-miMr- otono i*^r-cor--or-i^\cMr*-r*-— < CM CM -4 1*1 r*-> 3- -4 O t- 3- O* -H 3- m 3 23 919 328 1 564 685 1 502 900 595 292 61 785 899 713 899 713 6 561 526 1 366 164 4 758 850 3 336 713 434 512 1 413 508 1 413 508 539 237 1 1 P> n u n a> l> a 1 a u a a ^vOHina-ooininM^ *omoocomr-ommo 0>0r--0m3-4303't\l rtc\in»i(i K\cM*omi>- -4 00 3-i-io*r-inocoor--i*o tOtOOJO^OnOHJ Miijcoinowoinoi IMHtOl/lUO JflKMO *o o o* CM 00 >o m i"\ o* in o 3- -4 -i r- o- in o 3 cm cm o m o* r- *o to to o* o 3- vo in t- r~ t> -4 -4 CM 3r-*ooo-4inincM CM00OCM3-3-3-CM CJ* OCOOOCOOOO OO-O^OJOOO t--03r-3-oom 00 CM m CM -4-4 C 4 ( b i 61 252 86 773 71 784 131 498 137 721 16 315 267 337 66 173 2 957 583 172 317 235 985 ocMO3-3-i\iwa-0*inr- OCMO**OHr- t*jio*4M> mt-r\-4oo3-3-*o-<»40* CMOmoOOCMr--3-CM<3 CO MO cf 1^ CO MM CM CM -4 l*-l r-l 3- *-4 ^3 r- n CM o m 26 858 401 1 735 284 1 657 855 651 992 77 429 967 534 967 534 7 441 450 1 658 251 5 305 746 3 610 641 477 453 1 514 353 1 514 353 589 259 3 C CO > •p -a Q W a en 0) •p 10 a in 6 co X >. 1 PH CO u H H r-4 a a CO >> P t- 0) a u a • • • i i i i i i i « 1 1 1 1 « 1 1 1 1 1 ti I I I I I I I I i i i i i i i i CO p h a N a O«l0 1MIMO»O OOKIHflHHIMncMIM mnsiO* ocMr~Ot- -4 -4*ooiMO*mop-3 , mr^ r--4*oco*or-r--40*i"'\oo l-lt-^3CMOwm00-i-4O HHvOPioMnna-jn -4 CM I I I I I I I i i I i i I I I V) o ca a * g 1 B M tfl H 0) CD CO -p* W P CO U CO to a (0 o o u u O s E a cn in 0) cn in a >. a O 5 rH CO c (0 u & 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CO •0 CO O m3--om-40CM»M Hcoinc*ctor\iM>HO im « m i\i c K\0>OCM-40-4*OCMr-CM ror-o-o*or-«oiMeor-e\j (MtMHKim* -4 CM O •o 00 in o o 15 950 485 1 096 109 1 047 509 431 397 48 600 520 821 520 821 4 310 679 791 974 3 252 508 2 342 248 266 197 1 063 292 1 063 292 464 466 ffl 13 1 ♦> 3 4 -4 « t- O 4 B 1/ O 4-> j in U > to cu i v a. > to p cn u a a. cMOCMOT^a-wnooon ^jiMtinHnrtinMM HtgnKioinino-oiriM »t>oM\>0'Oeo»con Or-r-3- •4 w cm o -c CO HBO*!lini-rtHK\00 r-nifi»oo»»f-*4H«) ti)»otftD«c>t)'nno niMIMHv0t>HO*9O*0 rvoooot-oor-s-oooocM r- r\ IM o -4 *-4 in 26 858 401 1 735 284 1 657 855 651 992 77 429 967 534 967 534 0-4*0 -4i*-ir»\r*"\o> inina-s-inininun 3- IMP- *0 3- l»M»\ CM -4eomor— 3 , 3 , o> 3-mo-4r--4-4oo 3-*oi»*i*03-ininin r- -4m 1*1 -4-4 I • < z • j K < ( 1- J O E t u SMSA PORTION . . . 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PIERCE CO. TACOMA . YAKIMA SMSA. YAKIMA CO. o 1- GRAYS HARBOF ISLAND . . , JEFFERSON. KITSAP . . KITTITAS . KLICKITAT. LEWIS. . . LINCOLN. . MASON. . . OKANOGAN . _1 < . _J ..... ._l .. •-• X _l • liJZ •< -2 3->Q isixlii: ji-i- OZZ<->-i- ZIK J JD JOITIlZ in C c 3 a> O L. 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