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Last Updated: 10/26/2017

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Related Information

Property Tax > Reports & Data > Sales Ratio Study

  • What is a sales ratio?Back to top

    The law requires assessors to value property at its most likely selling price. To get the "sales ratio," this estimated market value is divided by the sales price. The sales ratio is used to measure levels of assessment, ensure uniformity, and equalize the distribution of state aid.

  • When is the report published?Back to top

    The Sales Ratio Study is published every year in June.​

  • What is the sales period covered?Back to top

    The study uses sales from Oct. 1 through Sept. 30. For example, the 2012 study is based on sales that occurred from Oct. 2011 - Sept. 2012.

    Study Year Start of Sales Period ​End of Sales Period ​Study Published
    2012 Study​ Oct. 1, 2011​ Sept. 30, 2012​ ​June 2013
    2013 Study​ Oct. 1, 2012​ Sept. 30, 2013​ June 2014​