Office of State Assessed Properties

The Office of State Assessed Properties (OSAP) conducts annual appraisals, assessments and audits of public utility and transportation properties. These assessments are certified to counties, cities and other taxing jurisdictions for billing and collection of property taxes. The office has been assigned the responsibility of administering the Telecommunications Ad Valorem Tax Reduction Fund.


The Comptroller of the Treasury cannot guarantee the accuracy of the computed taxes payable because each individual tax rate has not been verified by this office.