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Last Updated: 10/26/2017

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Property Tax Administrators

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Related Information

Property Tax Administrators > Aids, Credits, Levies, Budgeting > Annexations Affecting LGA

  • Is my city eligible to use Form AIR?Back to top

    You may only use Form AIR for annexations if the net tax capacity of the annexed area is greater than five percent of the city’s net tax capacity in the year before the annexation is effective.  Smaller annexations will only be recognized as they are reflected in the data that is normally certified to the commissioner. For more information, see Using Form AIR and how the Commissioner of Revenue makes adjustments.​