Click on Subject Number for detailed procedure information

SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.​

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014: Valuation

010Market Approach10Neighborhood Adjustment Index
020Appraisal Technique12Escaped Property
020Assessments5Error Correction
030Residential Land10Vacancy Allowance
050Condominium Property10Percentage Units
055Common Use Facilities10Criteria
060The Three Approaches to Valuation10Responsibility of Assessor
062Appraisal Technique5Leaseholds
062Appraisal Technique10Tenant Improvements
065Income Producing Properties5Single Family Residential Properties
065Income Producing Properties10Income and Expense Statement
065Property Valued Over $5 Million20Income and Expense Statement
066Real Property10Subpoenas
066Real Property20Spas and Hot Tubs
070Solar Energy10Assessable Status
080Market Value10Public or Private Easement
090Open Space10Perpetual or Long Term Easement Agreement
100Appraisal Technique4Value in Use
100Appraisal Technique15Bed and Breakfast
100Appraisal Technique10Cemeteries
100Appraisal Technique20Commercial Greenhouses
100Appraisal Technique25Cellular Communication Towers
100Appraisal Technique30Refrigeration Units
100Appraisal Technique40Marinas
100Appraisal Technique41Bulkheading
100Appraisal Technique7Calculation of Residential Dwelling Areas
100Appraisal Techniques55Government Subsidized Housing Consideration
100Low Income Housing Projects50Section 42 Tax Credits
100Mobile Home Parks5Approaches to Value
110Subdivided Land10Bulk Ownership of Lots
130Zoning Considerations10Comprehensive Map Amendment
140Contaminated Property10Required Documentation

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