How to find property records and who owns a property
Property records are split between offices: one values the property, another bills and collects the tax, and the recording office keeps the deeds. The owner of record and the assessed value are usually on the assessor's (or appraisal district's) free online search.
On this page
Three offices, three kinds of record
The assessor (called an appraisal district in Texas, a property appraiser in Florida, a property valuation administrator in Kentucky) lists every parcel, its owner of record and its value. The treasurer or tax collector sends the bills and records payments and delinquencies. The recording office keeps the deeds, mortgages and liens that prove ownership. In Harris County, Texas, for example, the appraisal district values property while the county tax assessor-collector bills and collects (see the Harris County guide).
The assessor vs treasurer explainer compares the titles state by state.
Finding the owner of a property
Start with the assessor's parcel search, by address or parcel number. It shows the owner of record as of the last roll. For the deed that transferred the property, search the recording office's index by that owner's name; the parcel record often gives the deed reference. A parcel record is not a title report: it does not show unrecorded interests or every lien.
Appealing a value
Each state sets its own appeal route and deadline, usually starting with the assessor or a county board. The state pages below quote the official rule. Deadlines are short and counted from the notice date, so check the notice you received.
Property and tax records by state
| State | Who holds it | Fee |
|---|---|---|
| Alabama | County tax assessing official appraises and assesses real and personal property. In most counties this is the Revenue Commissioner (combined assessor and collector) | — |
| Alaska | No county or state property tax office: property tax is levied, assessed and collected by organized boroughs, unified municipalities (e.g., Municipality of Anchorage, City and Borough of Juneau) and some cities. Areas outside organized boroughs form a single unorganized borough with no borough government. | — |
| Arizona | County Assessor determines value and classification of property and sends notices of valuation (by mail, common carrier or, on request, electronically) | — |
| Arkansas | County Assessor values real and personal property | — |
| California | County Assessor (58 counties) sets assessed value | — |
| Colorado | County Assessor discovers, lists, classifies and values all property. | — |
| Connecticut | Each town's assessor values all property as of October 1 and publishes the grand list by January 31 | — |
| Delaware | Each county assesses real property (New Castle County Office of Assessment | — |
| Florida | County Property Appraiser (elected constitutional officer) values property as of January 1 and applies exemptions | — |
| Georgia | County Board of Tax Assessors values property | — |
| Hawaii | Each of the four counties (Honolulu, Hawaii, Maui, Kauai) assesses and administers its own real property tax | — |
| Idaho | County assessor values property | — |
| Illinois | Cook and St. Clair: county assessor | — |
| Indiana | County (or township) assessor sets assessed value | — |
| Iowa | Local assessor (county assessor, or a city assessor in cities of 10,000+ that choose one) sets value and classification | — |
| Kansas | County Appraiser values property and sends the Notice of Value | — |
| Kentucky | Property Valuation Administrator (PVA), locally elected in each county, assesses most real property | — |
| Louisiana | Elected parish assessor in each of the 64 parishes values property and prepares the annual tax roll, submitted to the Louisiana Tax Commission | — |
| Maine | Municipal assessors (town/city or primary assessing area) value property | — |
| Maryland | State Department of Assessments and Taxation (SDAT) assesses all real property (one local SDAT assessment office in each county and Baltimore City) | — |
| Massachusetts | Local (city/town) assessors value property and decide abatement applications | — |
| Michigan | Annual assessment by the assessing officer of the township or city (villages use the township's assessment) | — |
| Minnesota | County Assessor, appointed by the county board, values property | — |
| Mississippi | County Tax Assessor (locally elected) appraises property | — |
| Missouri | County Assessor (elected) determines market and assessed value - real property valued as of January 1 of odd-numbered years, personal property each January 1 | — |
| Montana | Montana Department of Revenue (state agency) has full charge of assessing all taxable property and equalizing values | — |
| Nebraska | County assessor values all real and personal property (except railroads/public service entities, valued by the Property Tax Administrator) as of January 1 each year. | — |
| Nevada | County Assessor determines taxable value of all real and secured personal property in the county each year (as of July 1) | — |
| New Hampshire | Town/city tax collectors keep the accounts of taxes due, collected and abated and of property sold for nonpayment | — |
| New Jersey | Municipal tax assessor sets each property's value (assessments are local, per municipality) | — |
| New Mexico | County Assessor values property in the county, except property the state department values | — |
| New York | Local assessors in each city and town (and assessing villages) outside NYC | — |
| North Dakota | Valuation is local. A county director of tax equalization is appointed in every county | — |
| Ohio | County Auditor is the assessor of real estate (Cuyahoga/Summit: Fiscal Officer) | — |
| Oklahoma | County Assessor values property (fair cash value) | — |
| Oregon | County assessor appraises/assesses all taxable property each year and keeps the assessment roll. | — |
| Pennsylvania | County assessment office (chief assessor) values property | — |
| Rhode Island | City/town tax assessor (local office of tax assessment) values property | — |
| South Carolina | County Assessor appraises and lists real property | — |
| South Dakota | County Director of Equalization is the assessor of all real property | — |
| Tennessee | County Assessor of Property appraises and classifies property and sets assessments | — |
| Texas | Appraisal district (chief appraiser) appraises value as of Jan. 1 | — |
| Utah | County Assessor values real and personal property (example: Salt Lake County Assessor). | — |
| Vermont | Town listers (elected) or a hired assessor, or both, set fair market value | — |
| Virginia | Commissioner of the Revenue (elected constitutional officer) or, where the locality chooses, a board of assessors / real estate appraiser (assessor's office). Real estate assessed at 100% of fair market value. | — |
| Washington | County assessor values property | — |
| West Virginia | County assessor values most property (residential, commercial, personal property incl. vehicles) | — |
| Wisconsin | Assessment is done by each city, village and town (municipal assessor, state-certified | — |
| Wyoming | County assessor (elected in each county) values property | — |
Each state links to its guide, where every office and fee carries its official source and check date. Fees shown are the state’s fee for a copy; the state guide lists the others.
Get copies from the office, not a look-alike site
Searching an official index costs nothing or the fee the office sets. Some commercial sites that rank for record searches sell subscriptions or reports that are not certified copies. How to tell them apart.