How Levy Rates Are Calculated

Basic information regarding how levy rates are calculated

This is to help inform you on how your taxes are established.

The process to calculate property tax is simply the total market value of the parcel multiplied by the TCA total tax rate divided by 1000. Example below:

100,000 x 10.123456789123 / 1000 = $1,012.35

VALUE (100,000)
The Lewis County Assessor Office will revalue each parcel every 6 years as mandated by statute; unless there are improvements or modifications made to the property. These improvements or modifications can be classified as new construction, additions to the land, subdivisions, boundary line adjustments, or destroyed property. Should there be any of these improvements or modifications, the Lewis County Assessor’s Office has the authority to inspect the parcel and make any modifications necessary to the property’s values for the following tax year. If the value is modified, the landowner would receive a revaluation notice with 60 days to appeal the new value.

RATE (10.123456789123)
Each year, the Taxing Districts in Lewis County pass their Budgets at publicly held meetings where all of the taxpayers in their district are welcome to attend. The Taxing District is also allowed to pass a resolution regarding their property tax levy. By law, each Taxing District is allowed to increase their prior year’s levy by 1% unless they have banked capacity, in which they may be allowed to increase their prior year’s levy more than the 1%.

From the Budgets and Resolutions, the Lewis County Assessor’s Office determines the Taxing District’s rate and whether or not they are lawfully allowed the amount certified to collect. Once each of the District’s rates are determined, the total rate in each TCA is calculated and used to compute the taxes due on each parcel in Lewis County.

TAXES ($1,012.35)
The Lewis County Treasurer’s Office, after receiving the tax calculations, will then issue each parcel a property tax statement.