• Commercial Properties at Market Value every year. All Commercial Properties will be checked. This would include auditing Commercial Properties to ensure uniformity in assessment. Detailed Review will be needed on properties that are due following the cyclical review plan. 2025 Detailed Review is currently 211 Commercial Improved parcels. This is subject to review and based on current needs. • New planned Commercial development. These properties have to be valued appropriately as they transition from their current use to the current zoned use and as they develop into Commercial properties. This may include using permits, collecting the data, entry into the PUMA CAMA system that the Assessor’s Office is using, sales analysis, and auditing for uniformity. • New Land Guide developed with current zoning this year. This will provide a basic land guide for the transitional and commercial land, using zoning to provide the highest and best use appraisal value. The zoning in the county and cities has changed drastically. Locational adjustments for rural commercial areas, as well as other appropriate adjustments shall be applied uniformly. Market adjustments can then be made easily every year.
