Local Government Resources
100% Equalized Adjusted Property Tax Digest
Appraisal Institute is the nation's largest professional association of real estate appraisers, conferring the MAI, SRA, AI-GRS and AA-RRS designations.
Computation Explained
11/25/2025
2022 Sales Ratio Study
Local Government Services administers all property tax laws and regulations, distributes sales and use taxes to local taxing authorities, and administers the laws set forth in the Unclaimed Property Act.
Equalized Digest 1970 to 2022 Graph
11/25/2025
100% Equalized Digest Trend (1970 - 2022) as of 11-17-23
Equalized Digest Appeal Timeline
11/25/2025
Equalized Digest Study Timeline
11/25/2025
48-5-274. Establishment of equalized adjusted property tax digest; establishment and use of average ratio; information to be furnished by state auditor; grievance procedure; information to be furnished by commissioner.
Education, technical standards, consulting services and many other resources to the property valuation and tax policy community.
Standard on Ratio Studies
11/25/2025
This standard comprises two major parts. Part 1 focuses on the needs of local assessors. Part 2 presents guidelines for oversight agencies that use ratio studies for equalization and appraisal performance monitoring. The Definitions section explains the terms used in this standard.
Frequently Asked Questions
11/25/2025