The Assessable Base report is completed twice a year, in April and December, and contains two sections—one for the counties and the other for the state. The section on the counties contains assessments on real property, new construction real property, railroad real and personal property, utility real and personal property, business personal property, and homestead tax credit values and percentages. The section for the state contains similar information, except for assessments on personal property because there is no personal property tax at the state level.
