(a) Homestead up to $5,000 including 160 acres. (b) Industrial real up to 10 years at discretion of local boards. No. Answer 12 Answer 13 Homeowners and industrial (see question 11). Answer 14 Section 112 of State constitution requires equity in property taxation. MISSOURI Answer 1 The total real and personal property tax revenue in the State of Missouri collected by county and other local political subdivisions was in the amount of $672,100,000 in 1970. This total included school taxes, municipal taxes, and county and other unit taxes. Also in this total was $3,899,000 collected at county level on behalf of the State of Missouri and has a levy of 3 cents per $100 valuation on all real or personal property. The percentage of this pension tax compared to the total tax collected is 0.0058 percent. The Missouri Public Expenditures Survey, an independent research group, estimates that the 1971 property tax total in this category will be approximately $720 million, and it is believed that the 1972 total collections could reach $750 million. Answer 2 The local property tax assessors in second-, third-, and fourthclass counties in the State of Missouri are elected. In the two firstclass counties, under charter forms of government, and in St. Louis City (not within a county), assessors are appointed. The qualifications are listed in section 82.560, RSMo., 1969, for charter city assessors. With respect to the qualifications for assessor in St. Louis County, a first-class charter county, they do require professional knowledge and actual experience in assessing procedures, as well as technical knowledge involving construction methods and procedures. We believe that here the assessor is primarily an administrator over a sizable group of people who do the on-the-spot assessing. We do not have any current information on Jackson County which very recently went under a charter form of government. Answer 3 Amendments to chapter 53, RSMo., 1969, relating to county assessors, provide for an incentive increase in salary, based upon the total assessed valuation of the county. It is not directly related to training but has an incentive. The State of Missouri, generally, pays half of the cost of assessing in the counties. This is not directly related to training but to the overall operation of the assessor's office. The amount of these payments to all counties and the city of St. Louis is currently approximately $2 million statewide. (Also see attached, 53.091 RSMo., 1971.) Answer 4 In second, third, and fourth class counties, appeals from property tax assessments are reviewed by the county board of equalization, which consists of county judges, assessor, county clerk, and county surveyor. All of these offices are elective. In the first class counties and the city of St. Louis, a similar system is employed; however, the reviewing board here consists of appointed officers. They do derive their authority to hear such appeals in most cases from the fact that they hold another office and in some cases, as in the county commissioners and judges, they could be indirectly involved in the assessment administration. Answer 5 The State level tax assessment review agency in the State of Missouri is the Missouri State Tax Commission. They are appointed by the Governor with the advice and consent of the Missouri Senate. Their term of office is 6 years and the terms are staggered so that one member of the commission is appointed every 2 years. The State Tax Commission does not have responsibility for assessment of intercounty property except that all utility and railroad property is valued by the tax commission at State level with a distribution of value to the counties and political subdivisions involved. The tax commission has authority to equalize between counties but has little, if any, authority in intercounty assessments except as a final review board. Answer 6 The Missouri State Tax Commission does conduct sales-assessment ratio studies. They are made annually and are distributed to the Missouri Department of Education primarily. Basically, the ratio studies are upon real property. Answer 7 The annual budget of the Missouri State Tax Commission is $350,000. The commission does not have any professional appraisers or industrial appraisers. Answer 8 The primary assessment districts, the 114 counties and the city of St. Louis, have not been changed in the last 10 years. At a secondary tax district level that of school districts, there have been changes due to consolidation and reorganization. Answer 9 The State of Missouri has an ad valorem tax upon the types of property listed; however, the ad valorem tax on intangibles was repealed, effective January 1, 1975, and there is proposed legislation now before the legislature which would exempt household furnishings from property tax. Some of the considerations for the repeal of intangible tax was that it was considered by many people to be a form of double taxation as most of the items subject to intangible tax are also included in their income tax base. In the case of the household goods and furnishings, the reason most commonly advanced in the repeal of this tax was the difficulty in enforcement. Answer 10 The State of Missouri does not have a classification system setting different tax levels on different classes of property. There is, however, contemplation of legislation in that area. Answer 11 Section 6, article 10 of the Constitution of Missouri exempts certain classifications of property from taxation. (See attachments.) Missouri does not make nor publish at State level any regular assessments on exempt property. Answer 12 No such system exists in the State of Missouri. Answer 13 A constitutional amendment was approved in November 1972, which authorized the general assembly to exempt household goods from ad valorem taxation, and to enact legislation providing for tax relief for persons over the age of 65. A copy of this amendment is attached. There is legislation pending at this time for abolishing the tax on household goods and for exemptions or relief for persons over 65. Answer 14 Article 10 of the Constitution of Missouri defines the structure of Missouri taxation in general. (b) The State sponsors an annual appraisers school. The cost of attendance is borne by the county; the cost of the school is borne by the State. The last school (fiscal 1972) cost the State approximately $5,000. In addition, State appraisers spend time training elected county assessors in the various counties as time permits. Answer 4 (a) The local appeal bodies (county boards of equalization) are elected. (b) They are the three county commissioners in each county. (c) Since the county commissioners establish the property tax mill levy rate, they are involved with administration as well as appeals. In addition, the county commissioners assess all real property. They are placed in the position of hearing appeals on their own assessments in many cases. Answer 5 (a) The three-member State board of equalization is appointed by the Governor. (b) The members serve overlapping 6-year terms. Not more than two members may be from the same political party. (c) The State board assesses all intercounty such as railroads, utilities, pipelines, telephone lines, and so forth. The board also supervises local officials although their powers are limited. They act more in an advisory than in a supervisory capacity. Answer 6 (a) Sales ratio studies are conducted by the State board of equalization under order by the State Legislature. (b) The board must complete a study for each county by January 1973. This is the first time such studies have been made. (c) The studies receive very little publicity. They are delivered to the county commissioners in each county and will be presented to the legislature in January 1973. (d) The studies are limited strictly to single-family residences and residential property. Answer 7 (a) The 1971-72 expenditure on program relating to State property tax assessments and supervision of local assessors amounted to approximately $220,000. The State employs 16 personnel in property tax positions. (6) The State does not have any industrial appraisers. Answer 8 No. The 56 counties are the assessing districts. Answer 9 All items listed in question 9 are legally taxable as property in Montana. Intangibles are taxed at a reduced rate and for all practical purposes, they are ignored by county assessors. The likely reason for the reduction in taxes on intangibles is the inability of the counties to locate and tax this type of property. Answer 10 Yes, enclosure. (Sections 84-301 and 84-302, State code) Answer 11 Yes, enclosure. (Section 84-202, State code) Answer 12 Montana does not have a Greenbelt Law. Answer 13 See the enclosed copies of 84-301 and 84-302 class 8 property. Relief granted in 1972 amounted to approximately $900,000. Answer 14 I have enclosed a copy of the revenue and finance article from Montana's 1972 Constitution. Please refer to sections 3, 4, 5, and 7. NEBRASKA Answer 1 $391,295,447. This represented approximately 51 to 52 percent of all State and local tax revenues. Answer 2 Nebraska has the county assessor system with 93 assessors. All assessors are elected. Before assuming the office of assessor, the individual must hold an assessor's certificate issued by the tax commissioner. This certificate is based upon the completion of an examination. This law has been tested and upheld by the Nebraska Supreme Court. At the present time, the test could not be described as difficult. Statutory citation section 77-1326, R.R.S. 1943. : Answer 3 The State provides a salary incentive for any assessor or deputy assessor who has received the designation of certified assessment evaluator from the International Association of Assessing Officers. This salary incentive is not less than $500 per annum or 9 percent of the assessor's normal annual salary but not to exceed $1.000. We currently have two assessors and one deputy qualifying for State salary incentive. Statutory citation: section 77-427, R.R.S., 1943. Answer 4 Assessment appeals are to an elected board who derives their authority from the fact that they are county commissioners. The principal other involvement in assessment administration of the county commissioners other than hearing appeals, is adopting a budget for the assessor's office and if there is a countywide mass appraisal entering into the contract. Answer 5 The State-level tax assessment review agency is known as the State board of equalization and assessment. By constitution, the members are the Governor, the secretary of State, the auditor of public acounts, the State treasurer and the tax commissioner. The term of office is 4 years for the elected members. The tax commissioner serves at the pleasure of the Governor. The State board of equalization has respon |