Property Taxes Explained

property_taxProperty Tax, also known as Ad Valorem (Latin for "according to value") is based on the value of property, both real and personal.

Real Property Tax - Land, buildings and improvements, which are not normally removable and manufactured homes converted to real property.

Personal Property Tax - All property not permanently affixed to land, such as aircraft, business equipment, agricultural equipment, billboards, etc. and manufactured homes not converted to real property.


Real Property


Pershing County has over 12,000 parcels. The Assessor's Office performs an on-site appraisal of each parcel every five years. If there is any new construction on a site, the office appraisers will visit that site. We learn of this new construction through building permits issued by the Planning and Building Department.

The close of the tax roll occurs on December 18th. The Assessor's office mails assessment notices to all property owners and also publishes the values in the local newspaper that is then mailed to all property owners that reside in Pershing County. The tax roll is closed and then reopened. This allows for any new construction and administrative changes. If any changes should occur after the close of the roll, an amended assessment notice is mailed to the taxpayer in June.

Parcel maps are also maintained in our office. Our office appraisers attend workshops and classes to maintain their certified status and to learn of any changes in property valuation. Law requires this.

Personal Property

The Personal Property records that are maintained in our office include manufactured homes, and other types of equipment such as farm, business, and mining equipment. Each year we mail personal property declarations to commercial and agricultural businesses. We bill all accounts on a yearly basis. The Department of Taxation, Division of Mining provides mining and geothermal property information to our office, so that we may bill them on the local level.