The Bureau of Property Tax continues some of the functions exercised before 1972 by the Property and Special Tax Division. Combined with utility tax administration from 1972-1978 as the Bureau of Property and Utility Tax, the Bureau of Property Tax is part of the Division of State and Local Finance in the Department of Revenue. The Bureau of Property Tax supervises the administration of property tax calculation and collection by local units of government, assesses all manufacturing property statewide, establishes equalized property values statewide, and administers the state shared revenue and tax credit programs.
