Real Estate Department of the Commissioner’s Office
The Real Estate Department of the Commissioner’s Office is responsible for maintaining all real property records for the purpose of assessment and taxation. Transfers of ownership of property are performed by obtaining deed transfers, deeds of correction, lists of heirs, wills and other records from the Clerk of the Circuit Court. It is important to maintain timely recordings of transfers to ensure actual owners of property are assessed and taxed. The office works closely with the public, as well as the Clerk of the Circuit Court Office and the Treasurer’s Office. Real estate property records are accessible to the public.
Railroads, pipelines and utility property are assessed by the State Corporation Commission or Department of Taxation and reported to the Commissioner of the Revenue for inclusion in the local tax roll. The Commissioner of the Revenue verifies this information and maintains these records in the office.
The real estate tax rate is fifty-eight (58) cents per $100 of assessed value.