An account separated by a county/city boundary is valued and apportioned to each jurisdiction based on the boundary division. The jurisdiction with the majority of the improvements assesses the account. The value is then apportioned to each jurisdiction based on the portion of land and improvements actually located in each jurisdiction. When the group or cycle is different in the two jurisdictions, a percentage adjustment is made for any shared improvements based on the difference in the cost index.

Attention should be paid to review the neighboring county’s worksheet to assure that the combined market value between both jurisdictions equals the total full market value of the property.

The value can be appealed in either or both jurisdictions. In order to simplify the appeal process, the jurisdiction that contains the majority of the improvements can process the entire appeal. The county that processes the appeal must coordinate with the neighboring county before a final value is determined. In this case, the property owner must authorize in writing their willingness to have their appeal handled in this manner so that multiple appeals are not filed.

Any change in value is to be apportioned to the accounts based on the adjustment. ​