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Administrative History

The State Board of Equalization and Assessment was established in 1949 as a temporary state commission. It assumed responsibilities from the Dept. of Tax and Finance for setting state equalization rates, reviewing county equalization rates, appraising certain categories of property, and training and advising local tax assessors. It continued as a "temporary" commission until 1960 when it was placed within a new Office for Local Government. When that office was abolished in 1975, a separate Division of Equalization and Assessment was established within the Executive Dept. The State Board was continued with the same powers and duties.