The Douglas County Assessor’s Office is committed to helping property owners understand their rights and the process of valuation. According to state law, the Assessor determines the actual value of residential property every two years in odd-numbered years. This is called a reappraisal.
As with any appraisal, value is established as of a specific date. For ad valorem appraisal this date is dictated by statute to be June 30th of the year preceding the reappraisal.