Equalization factor (multiplier)
A county-wide correction applied so counties are assessed at comparable levels.
State authorities compare each county's assessments to sale prices and issue a multiplier to bring the county to the statutory level. A factor above 1 raises every assessment in the county; below 1 lowers them.
It is applied uniformly, so it is almost never an appeal ground for one property. A rising multiplier can raise your bill without the assessor having touched your assessment, which is a common source of confusion when a bill increases and the assessment did not.
Related
- Equalized assessed value (EAV) — Assessed value after a county-wide multiplier is applied.
- Assessed value — The figure your county uses to calculate your tax — not what your house is worth.
- Levy — The total amount a taxing body decides to collect.
Property tax is state law and the details differ. For what applies where you live, see coverage by state and your appeal deadline.