Each year property valuations are assessed based on statutory formulas and mandates. Based on those valuations, the districts will calculate their levy accordingly and inform the County of their levies. As a result of determining the levy, a tax authority district tax rate may change from year to year. Also, each year the Assessor reviews properties in relation to the districts and corrects any discrepancies or boundary changes submitted by the districts. Occasionally, a tax district that had not previously assessed taxes to properties will begin to assess taxes for the current tax year.