The assessor does not raise property values in order to increase taxes. The cost of providing public services determines your property tax. These can include but are not limited to: libraries, fire districts, roads, a city levy, etc. In addition, Water and Sewer and Improvement and Service districts may attach a levy or dollar amount to help pay for their specific projects. This amount is attached only to property in the specific district. The assessor sets the levy rates based on taxing district budget requests, statutory limits, and property values. Levy rates are expressed in dollars per thousand dollars of assessed value.