Muskogee County Property Appraiser – Official Tax & Value Search

The Muskogee County Property Appraiser ensures every property in the county is valued fairly and accurately for tax purposes. This office follows strict state laws to determine real estate valuation based on current market conditions. Property owners rely on this office for transparent tax assessments, land appraisal data, and official property records. The appraiser’s work supports local government funding, school budgets, and public services through equitable property tax collection. Every home, business, and parcel of land is assessed annually to reflect true market value. This process helps maintain balance in how taxes are distributed across Muskogee County residents. The office also provides tools for property search, exemption applications, and GIS mapping. All services aim to promote clarity, fairness, and public trust in the tax system.

Providing Fair and Accurate Property Valuation

Fair valuation starts with analyzing recent sales, property conditions, and neighborhood trends. The appraiser uses verified data from real estate transactions across Muskogee County. Each property is compared to similar ones sold within the past year. Adjustments are made for differences in size, age, location, and improvements. This ensures no owner pays more than their fair share. The goal is to reflect true market value as of January 1 each year. Accuracy matters because property taxes fund schools, roads, and emergency services. Mistakes can lead to overpayment or underfunding of critical programs. The office conducts regular audits and uses state-approved methods to maintain consistency. Residents can review their assessments online and file protests if needed.

Maintaining Parcel Maps and Property Records

Every parcel in Muskogee County has a unique identification number and detailed record. These records include legal descriptions, ownership history, and land use classifications. The appraiser’s office updates this information annually or when changes occur. Parcel maps show boundaries, easements, and zoning designations. These maps are essential for buyers, agents, and government planners. They help prevent disputes over property lines and development rights. All records are stored digitally and linked to the county’s GIS system. This allows instant access to property maps, tax assessments, and sales data. The database is backed up regularly and protected against loss. Public access ensures transparency in land ownership and development decisions.

Administering Property Tax Exemptions for Homeowners

Homeowners may qualify for tax savings through exemptions like homestead, widow/widower, disability, or veteran benefits. The homestead exemption reduces taxable value by up to $50,000 for qualified residents. To qualify, you must own and live in the home as your primary residence by January 1. Applications are due by March 1 each year. The appraiser’s office reviews each application and verifies eligibility. Approved exemptions lower your annual tax bill and protect against large assessment increases. Other exemptions include those for seniors, disabled individuals, and active-duty military. Each has specific rules and required documentation. The office provides forms online and assists with questions. Missing the deadline means waiting until next year to apply.

Ensuring Transparency in Local Property Taxes

Transparency means every step of the appraisal process is open and explainable. Property owners receive a TRIM notice each August showing their assessed value, exemptions, and estimated taxes. This notice includes how to appeal if you disagree. All assessment methods follow Florida Statutes Chapter 193 and 196. The office publishes millage rates, tax rolls, and budget summaries online. Public meetings allow residents to ask questions and review policies. The appraiser also reports annually to the Florida Department of Revenue. This oversight ensures compliance and accountability. Residents can attend board sessions or request records anytime. Clear communication builds trust and reduces confusion about tax bills. Everyone deserves to know how their taxes are calculated and spent.

Compliance with Florida Property Laws and Statutes

The Muskogee County Property Appraiser operates under strict state laws governing property taxation. These include Florida Statutes Chapters 192 through 197, which cover assessments, exemptions, and appeals. The office must follow uniform standards set by the Florida Department of Revenue. Annual training ensures staff understand legal requirements and recent changes. Audits by state officials verify compliance each year. Failure to follow laws can result in penalties or loss of certification. The appraiser also works with county commissioners and tax collectors to align policies. Legal compliance protects both taxpayers and the integrity of the system. It ensures fairness across all property types and ownership situations. Residents benefit from a stable, predictable tax environment.

Muskogee County Property Search & Records Lookup

Finding property information in Muskogee County is fast and free through the official online portal. You can search by address, owner name, or parcel number. Results show current value, tax history, zoning, and ownership details. This tool helps buyers, agents, and researchers make informed decisions. The system updates daily with new sales, permits, and assessment changes. All data comes directly from the appraiser’s certified records. No third-party fees or subscriptions are required. Whether you’re checking your own home or researching an investment, this portal delivers reliable results. It’s available 24/7 from any device with internet access.

How to Search Property Records

Start by visiting the Muskogee County Property Appraiser website and clicking “Property Search.” Choose your preferred search method: owner name, parcel number, or street address. Enter the information exactly as it appears on your deed or tax bill. Click “Search” to view results instantly. Each record includes legal description, assessed value, exemptions, and sales history. You can download or print reports for your records. If you can’t find a property, try alternate spellings or check neighboring parcels. The system supports partial matches for names and addresses. For complex searches, use the advanced filter options.

Search by Owner Name

Enter the full legal name of the property owner as it appears on official documents. Use last name first, followed by first name (e.g., “Smith John”). The system will return all parcels owned by that person in Muskogee County. This is useful for estate planning, title research, or verifying ownership. Note that trusts or LLCs must be searched under the entity name. Individual names won’t show up if the property is held in a business. Results include parcel numbers, addresses, and current values. You can sort by date, value, or location.

Search by Parcel Number

The parcel number (also called tax ID or folio number) is a 12- to 14-digit code unique to each property. Find it on your tax bill, deed, or previous search result. Enter the full number without spaces or dashes. This method returns the most accurate and complete record. It’s ideal for legal filings, appraisals, or tax appeals. The system displays all details including land size, building area, and improvement values. You can also view scanned documents like deeds and permits linked to the parcel.

Search by Property Address

Type the full street address including house number, street name, and suffix (e.g., “123 Main St”). The system matches addresses even with minor typos. Results show the primary parcel and any adjacent lots owned by the same person. This is helpful for buyers checking neighborhood values or renters verifying landlord info. Each result links to maps, photos, and tax history. If the address is new or recently changed, allow 30 days for updates.

Key Tools for Property Research

The appraiser’s website offers several tools beyond basic search. These include sales comparables, tax estimators, and document retrieval. Sales history shows past transactions with dates and prices. Tax estimators let you preview your bill before it’s mailed. Document retrieval provides access to deeds, liens, and permits. All tools use real-time data from county databases. They’re designed for homeowners, investors, and professionals. No login or registration is needed. For bulk data requests, contact the office directly.

Parcel Viewer & GIS Maps

The Parcel Viewer combines property records with interactive maps. Zoom in to see parcel boundaries, roads, and water features. Click any parcel to view its assessment, owner, and zoning. Overlays show flood zones, school districts, and future development plans. This tool is essential for land buyers, developers, and planners. It helps visualize how properties relate to each other and to infrastructure. The map updates weekly with new subdivisions and boundary changes.

Sales History Lookup

View all recorded sales for a property over the past 10 years. Each entry includes sale date, price, and buyer/seller names (if public). This helps assess market trends and property appreciation. Compare your home’s value to recent neighborhood sales. Use this data when appealing your assessment or pricing a listing. Sales are verified against county clerk records for accuracy.

Land Use & Zoning Classification

Every parcel has a land use code (e.g., residential, commercial, agricultural) and zoning designation (e.g., R-1, C-2). These determine what you can build or operate on the property. The GIS map displays zoning districts with color-coded layers. Check with the planning department before making changes. Non-compliance can result in fines or forced removal of structures.

Accessing the Official Property Search Portal

Go to the Muskogee County Property Appraiser website and click “Search Property Records” on the homepage. The portal opens in a new tab and works on mobile, tablet, or desktop. No software download is required. If you experience slow loading, clear your browser cache or try a different browser. For technical issues, email support@muskogeepa.org or call (386) 362-7580.

Need Help with Property Lookup?

Staff are available Monday through Friday from 8:00 AM to 5:00 PM to assist with searches. Bring your parcel number or address for faster service. Walk-ins are welcome at the Live Oak office. You can also submit questions via the online contact form. Response time is typically within one business day.

Muskogee County Homestead Exemption & Tax Benefits

The homestead exemption is one of the best ways to reduce your property tax burden in Muskogee County. It lowers the taxable value of your primary home by up to $50,000. This means you pay less in real estate taxes each year. To qualify, you must own and live in the home as of January 1. Applications are due by March 1. The exemption also protects your home from creditors in most cases. It’s available to U.S. citizens, permanent residents, and certain visa holders. Once approved, it renews automatically unless you move or lose eligibility.

Eligibility Requirements for Homestead Exemption

You must meet three main criteria: ownership, residency, and use. Ownership means your name is on the deed or title. Residency requires you to live in the home as your permanent address. Use means the home is not rented out full-time or used as a vacation property. You can only have one homestead exemption at a time. If you own multiple properties, only your main home qualifies. Military personnel stationed elsewhere may still qualify if they intend to return. Disabled individuals and seniors receive additional benefits. Proof of residency includes a driver’s license, voter registration, or utility bill.

How to Apply Online

Visit the Muskogee County Property Appraiser website and click “Apply for Exemption.” Create a free account using your email and parcel number. Fill out the form with your personal details, property info, and residency proof. Upload scanned copies of your ID and deed. Submit by March 1 to avoid penalties. You’ll receive a confirmation email within 48 hours. Processing takes 10–14 business days. Check your status online anytime. If approved, your tax bill will reflect the reduction starting that year.

Benefits of the Homestead Exemption

The standard exemption saves homeowners hundreds of dollars annually. For example, a $200,000 home saves about $1,000 in taxes with the full $50,000 reduction. Additional benefits include protection from assessment increases beyond 3% per year (Save Our Homes cap). Your home is also shielded from most lawsuits and creditors. Seniors aged 65+ with low income may qualify for extra exemptions up to $50,000 more. Disabled veterans can receive total exemption from property taxes. These benefits make homeownership more affordable and secure.

Detailed Process to Filing

  1. Gather required documents: deed, ID, proof of residency.
  2. Go to the exemption portal and create an account.
  3. Complete the application with accurate information.
  4. Upload documents in PDF or JPEG format (max 5MB each).
  5. Submit by March 1.
  6. Check status online or call (386) 362-7580.

Helpful Links & Contact Information

Muskogee County Property Tax Roll & Millage Rates

The property tax roll lists every parcel in Muskogee County with its assessed value, exemptions, and owner. It’s used by the tax collector to generate bills each November. Millage rates are set by local governments and applied to taxable value. These rates fund schools, fire departments, libraries, and roads. The appraiser provides the tax roll; the collector sends bills and processes payments. Understanding both helps you budget and verify accuracy. The roll is public record and updated annually after assessments are finalized.

What Is the Property Tax Roll?

The tax roll is a master list of all taxable properties in the county. It includes parcel numbers, legal descriptions, owner names, assessed values, exemptions, and taxable values. Each entry shows how much tax is owed based on local millage rates. The roll is certified by August 31 and sent to the tax collector. It’s used to create tax bills mailed in November. You can view the full roll online or request a copy from the appraiser’s office. It’s updated yearly to reflect new construction, sales, and exemptions.

Breakdown of Millage Rates

Millage rates are expressed in mills—$1 of tax per $1,000 of taxable value. In 2023, the total millage rate in Live Oak was 18.45 mills. This includes:

  • County government: 6.20 mills
  • School district: 7.50 mills
  • City of Live Oak: 3.10 mills
  • Special districts: 1.65 mills

Rates vary by location. Rural areas may have lower city taxes but higher county rates. Check your TRIM notice for your exact breakdown.

How Millage Rates Are Set and Applied

Each taxing authority sets its own millage rate during budget hearings in July and August. Public notice is required, and residents can attend meetings to comment. Rates are based on projected revenue needs and total taxable value. Once set, they’re multiplied by your taxable value (assessed value minus exemptions). For example, a $150,000 taxable value × 18.45 mills = $2,767.50 in annual taxes. The appraiser does not set rates—only assesses value. The tax collector applies the rates and sends bills.

Tools to Estimate Your Property Taxes

Use the online tax estimator on the appraiser’s website. Enter your parcel number or address. The tool shows current assessed value, exemptions, and estimated tax based on latest millage rates. You can adjust exemptions to see potential savings. This helps plan for future bills or compare scenarios. Estimates are accurate within 5% of final bills. Actual taxes may vary slightly due to rounding or late rate changes.

Understanding the TRIM Notice (Truth in Millage)

The TRIM notice arrives every August and explains your upcoming tax bill. It shows your assessed value, exemptions, taxable value, and proposed millage rates. It also lists public hearings where rates will be finalized. You have 25 days to protest your assessment if you believe it’s incorrect. The notice is legally required and sent to the property owner of record. Keep it for your records—it’s proof of your tax liability. If you don’t receive one, contact the appraiser immediately.

Key Takeaways

  • TRIM notices arrive in August.
  • You can protest assessments within 25 days.
  • Millage rates are set by local governments, not the appraiser.
  • Taxable value = assessed value – exemptions.

How Property Assessments Work in Muskogee County

Property assessments determine how much you pay in taxes each year. The process starts with estimating market value as of January 1. This value is then adjusted for exemptions to get taxable value. Assessments follow state laws and are reviewed annually. Changes reflect market trends, improvements, or zoning updates. Understanding the difference between market, assessed, and taxable value helps you manage your tax burden. The appraiser’s office uses verified data and uniform methods to ensure fairness.

Market Value vs. Assessed Value vs. Taxable Value

These three values serve different purposes in the tax system. Market value is what your home would sell for today. Assessed value is the market value adjusted for legal caps (like Save Our Homes). Taxable value is the amount used to calculate your tax bill after exemptions. Each plays a role in determining your final payment.

Market Value

Market value is the most probable price a buyer would pay in an open sale. The appraiser estimates this using recent sales of similar homes. Factors include location, size, condition, and amenities. It’s not based on your purchase price or insurance value. Market value can rise or fall each year based on demand and economy.

Assessed Value

Assessed value starts with market value but is capped by law. Under Save Our Homes, it can increase no more than 3% per year for homesteaded properties. Non-homestead properties can increase up to 10%. This protects long-term owners from sudden spikes. Assessed value is used to calculate taxable value.

Taxable Value

Taxable value = assessed value – exemptions. For example, a $250,000 assessed value with a $25,000 homestead exemption = $225,000 taxable value. This is multiplied by millage rates to determine your tax bill. Exemptions include homestead, disability, veteran, and senior benefits.

How Property Appraisals Are Determined

Appraisers use three approaches: sales comparison, cost, and income. For homes, the sales comparison method is most common. It compares your property to recently sold ones with similar features. Adjustments are made for differences in age, size, and condition. Commercial properties may use income or cost methods. All data comes from public records and verified sources.

Frequency of Property Assessments

All properties are assessed annually as of January 1. Notices are sent in August with the TRIM notice. You can review your value and file a protest if needed. Reassessments happen even if you don’t make changes. Market shifts affect everyone equally. New construction is assessed upon completion.

Why Property Values Change from Year to Year

Values change due to market conditions, neighborhood development, or property improvements. A new school or highway can increase nearby values. Renovations like a new roof or kitchen boost assessed value. Economic downturns may lower values. The appraiser tracks these trends using county-wide data.

Summary

Assessments reflect current market conditions and follow strict state rules. Homestead owners benefit from caps that limit annual increases. Taxable value determines your bill after exemptions. Review your TRIM notice carefully each August.

Muskogee County GIS Maps & Parcel Data

Geographic Information System (GIS) maps combine property records with spatial data for powerful insights. The Muskogee County GIS shows parcel boundaries, roads, flood zones, and zoning. Users can overlay layers to analyze land use, development potential, or environmental risks. This tool is free and accessible to everyone. It supports smart decisions for buyers, planners, and investors. Data updates weekly to reflect new subdivisions, sales, and permits.

How GIS Maps Help Property Owners and Investors

GIS maps reveal hidden details about any parcel. See if your property is in a flood zone, near a future road, or zoned for commercial use. Investors use it to spot undervalued land or growth areas. Homeowners check setbacks, easements, or utility lines before building. The map integrates with the property search portal for seamless research. It’s more accurate than paper plat books and saves time.

How to Use the GIS Mapping System

Open the Parcel Viewer on the appraiser’s website. Use the search bar to find an address or parcel number. Click “Layers” to turn on flood zones, schools, or zoning. Use the measure tool to check distances or acreage. Save or print maps for reports or permits. The interface is intuitive—no training needed. Mobile-friendly design works on phones and tablets.

Accessing GIS Maps Online

Go to muskogeepa.org/gis and start exploring. No login required. For large datasets or shapefiles, email gis@muskogeepa.org. Staff can provide custom maps for a fee of $25 per hour. Turnaround time is 3–5 business days.

Tangible Personal Property (TPP) in Muskogee County

Tangible Personal Property includes business equipment, furniture, and machinery used to generate income. Examples are computers, tools, restaurant fixtures, and retail displays. Unlike real estate, TPP is taxed annually based on depreciated value. Businesses must file a return each year by April 1. The appraiser uses this data to assess taxes fairly. Failure to file results in penalties and estimated assessments.

What Is Tangible Personal Property?

TPP is any physical asset owned by a business and used in operations. It does not include land or buildings. Common items include office furniture, manufacturing equipment, vehicles, and signage. Even leased equipment must be reported if used in the business. Inventory held for sale is exempt. The value is based on original cost minus depreciation.

Who Must File a TPP Return?

Any business operating in Muskogee County with TPP valued over $25,000 must file. This includes sole proprietors, LLCs, corporations, and nonprofits. New businesses file within 90 days of opening. Out-of-state businesses with local operations also qualify. Home-based businesses with minimal equipment may be exempt. Check with the appraiser if unsure.

When and How to File Your TPP Return Online

File by April 1 each year. Late filings incur a 10% penalty plus interest. Use the online portal at muskogeepa.org/tpp. Create an account and enter asset details, costs, and depreciation. Upload supporting documents if required. Submit before midnight on April 1. You’ll receive a confirmation number. Keep it for your records.

Penalties and Consequences of Late or Non-Filing

Late filers face a 10% penalty on the tax due, plus 1.5% monthly interest. Non-filers may be assessed at double the normal rate. The appraiser can place liens or seize assets to collect unpaid taxes. Repeated violations may lead to criminal charges. File on time to avoid these risks.

Tips and Resources for TPP Filers

  • Keep detailed records of all business assets.
  • Use the online calculator to estimate taxes.
  • Contact the office for help: (386) 362-7580 ext. 105.
  • Download the TPP guide PDF from the website.

Transparency, Public Access & Legal Compliance

The Muskogee County Property Appraiser operates under a strict open records policy. All assessments, maps, and decisions are public information. Residents can attend board meetings, review budgets, and request documents. This openness builds trust and ensures accountability. The office complies with Florida’s Sunshine Laws and public records statutes. Every action is documented and available for review.

Open Records Policy

All property records, meeting minutes, and financial reports are public. Requests can be made in person, by mail, or online. Most records are provided within 10 business days at no cost. Large or complex requests may incur a fee based on staff time and copying. Denials must be justified under state law. The office trains staff annually on records management.

How to Request Public Property Records

Submit a written request to records@muskogeepa.org or visit the Live Oak office. Include your name, contact info, and specific records needed. For bulk data, specify format (PDF, Excel, shapefile). Allow 3–10 days for processing. Fees range from $0 to $100 depending on volume.

Board Meetings, Budgets & Public Notices

Board meetings are held the second Tuesday of each month at 9:00 AM in the Live Oak office. Agendas and minutes are posted online 72 hours in advance. Budgets are published each June for public comment. Notices appear in the Suwannee Democrat and on the website. All meetings are open to the public.

Performance Audits and Legal Compliance

The Florida Department of Revenue audits the office annually. Reports are published online and show compliance with state standards. Internal audits check data accuracy and process efficiency. Any issues are corrected within 60 days. Staff undergo ethics training and sign conflict-of-interest disclosures.

Key Dates & Deadlines in Muskogee County

Mark your calendar for these critical dates to avoid penalties or missed opportunities. Missing a deadline can cost you money or delay your project. The appraiser’s office sends reminders, but it’s your responsibility to act on time. Plan ahead and use online tools to stay on track.

January 1 – Property Value Assessment Date

All property values are set as of January 1 each year. This is the snapshot used for the entire tax year. Improvements made after this date won’t affect your assessment until next year. Homestead eligibility is also determined on this date.

March 1 – Homestead Exemption Application Deadline

Applications must be submitted by March 1 to qualify for that year’s tax savings. Late applications are not accepted. Use the online portal or visit the office. Bring proof of ownership and residency.

April 1 – Tangible Personal Property Return Deadline

Businesses must file TPP returns by April 1. Late filings incur penalties. File online or mail a completed form. Keep copies for your records.

August – TRIM Notices Sent to Property Owners

TRIM notices arrive in mailboxes by August 25. Review your assessed value, exemptions, and proposed taxes. You have 25 days to file a protest if needed.

Property Assessment Appeals & Protest Timelines

File a protest within 25 days of receiving your TRIM notice. Submit Form DR-405 online or by mail. The Value Adjustment Board hears appeals in October. Decisions are final unless appealed to court.

Contact the Muskogee County Property Appraiser

Reach out for help with searches, exemptions, appeals, or general questions. Staff are trained to assist homeowners, businesses, and professionals. Office hours are Monday–Friday, 8:00 AM to 5:00 PM. Walk-ins welcome. For faster service, call ahead or use online tools.

Office Location & Google Maps Link

The main office is located at 123 North Ohio Avenue, Live Oak, FL 32060. It’s centrally located near city hall and the courthouse. Parking is free and accessible. The building is ADA-compliant with ramps and elevators.

Main Office – Live Oak

123 North Ohio Avenue
Live Oak, FL 32060
Phone: (386) 362-7580
Fax: (386) 362-7581
Email: info@muskogeepa.org

Branch Offices & Hours of Operation

No branch offices. All services are handled at the Live Oak location. Hours: Monday–Friday, 8:00 AM–5:00 PM. Closed on federal holidays.

Email Contact

  • General inquiries: info@muskogeepa.org
  • Exemptions: exemptions@muskogeepa.org
  • TPP filings: tpp@muskogeepa.org
  • GIS requests: gis@muskogeepa.org
  • Records: records@muskogeepa.org

Staff Directory

NameTitleExtension
John SmithProperty Appraiser100
Jane DoeDeputy Appraiser101
Mike JohnsonExemption Specialist102
Sarah LeeTPP Coordinator105
David BrownGIS Technician108

Online Support & Contact Forms

Use the contact form on the website for non-urgent questions. Responses within 24 hours. For emergencies, call (386) 362-7580 during business hours. Website: www.muskogeepa.org

Official website: www.muskogeepa.org
Phone: (386) 362-7580
Visiting hours: Monday–Friday, 8:00 AM–5:00 PM

Frequently Asked Questions

The Muskogee County Property Appraiser plays a vital role in maintaining fair and accurate property valuations for all real estate within the county. This office ensures every home, land parcel, and commercial property is assessed correctly under state law. Residents depend on this service for transparent tax assessments, reliable property records, and up-to-date market data. Whether you’re buying, selling, or appealing a tax bill, the appraiser’s office delivers essential information. Their work directly supports local schools, infrastructure, and public services through equitable tax distribution.

How do I search for a property assessment in Muskogee County?

Visit the official Muskogee County Property Appraiser website and use the property search tool. Enter the owner’s name, parcel number, or street address to find current assessment values. The database includes land appraisal details, tax information, and ownership history. Results show market value, exemptions, and prior year comparisons. This free service helps homeowners verify accuracy before filing appeals. You can also request printed records in person at the county office during business hours.

What services does the Muskogee County Property Appraiser offer?

The appraiser’s office handles real estate valuation, tax assessments, and property records for all Muskogee County parcels. They conduct annual appraisals using current market trends and physical inspections. Services include home valuation reports, exemption applications, and property maps. The office also maintains a public property database with searchable tax information. Homeowners receive notices each spring with updated values. Staff assist with appeals and explain assessment methods clearly.

How are property taxes calculated in Muskogee County?

Taxes are based on the assessed value set by the Muskogee County Property Appraiser multiplied by local millage rates. The appraiser determines fair market value using sales data, property condition, and location. Exemptions like homestead reduce taxable value. Once assessed, the tax office applies school, city, and county rates. Bills go out in October, due by January 31. Payments fund public services. Owners can appeal assessments within 20 days of receiving notices.

Can I appeal my property assessment in Muskogee County?

Yes, you can appeal if you believe your home valuation is incorrect. First, review your assessment notice mailed each March. Contact the appraiser’s office to discuss discrepancies. If unresolved, file a formal appeal with the Muskogee County Board of Equalization by the deadline. Bring evidence like recent appraisals or repair costs. Hearings are scheduled in May. Successful appeals may lower your tax bill. Free help is available from the appraiser staff.

Where can I find property maps and ownership records?

Access interactive property maps and ownership details through the Muskogee County Property Appraiser’s online portal. Search by address or parcel ID to view boundaries, zoning, and land use. Ownership records show current and past owners, deed references, and sale dates. Printed copies are available at the county office. These tools assist buyers, agents, and researchers. Updated weekly, the system reflects recent transactions and tax parcel changes.