Real Estate Property
Real property includes land, buildings, structures, improvements, leasehold improvements, and permanent fixtures. Mobile homes that are placed upon a permanent enclosed foundation on land owned by the owner of the mobile home are also considered real estate.
When do I list my real property?
Real property in Clay County is permanently listed and does not require an annual listing. A tax lien attaches to real estate on January 1 and remains in place until all taxes on the property are paid in full. Property owners as of January 1 are required to report any new buildings, additions, improvements and/or deletions that occurred during the preceding calendar year where a building permit was not issued. Please use a Personal Property Listing form to report any changes or contact our office during the month of January. These changes must be reported whether made by you or someone else.