[Verse 1]
The county assessor walks down every street
Measuring square footage, checking concrete
Market value, income streams, replacement cost too
Three methods dancing to find what's true
Your neighbor sold for three-fifty last week
That's comparable data the assessors seek
[Chorus]
A-V-C remember these three
Assessment, Valuation, Collection spree
Homestead exempts your primary place
Religious and charity get saving grace
Government buildings never pay their share
Property taxes floating through the air
[Verse 2]
TIF districts freeze the base amount
New developments make the numbers mount
Increment flows to special zones
While schools and cities protect their own
California's Prop Thirteen caps the climb
Rolling back assessments to seventy-nine
[Chorus]
A-V-C remember these three
Assessment, Valuation, Collection spree
Homestead exempts your primary place
Religious and charity get saving grace
Government buildings never pay their share
Property taxes floating through the air
[Bridge]
Churches and temples, hospitals heal
Veterans' exemptions keep bills more real
Millage rates multiply assessed worth
Local budgets depending on taxable earth
[Verse 3]
Assessment ratios vary state to state
Some use full value, others prorate
Agricultural use gets special breaks
While commercial property higher stakes
Appeal your assessment if numbers seem wrong
Deadlines and hearings won't wait too long
[Chorus]
A-V-C remember these three
Assessment, Valuation, Collection spree
Homestead exempts your primary place
Religious and charity get saving grace
Government buildings never pay their share
Property taxes floating through the air
[Outro]
From foundation to roof, they calculate all
Property taxes answer the municipal call