McDonough County Property Appraiser – Accurate Tax Assessments & Real Estate Valuation

The McDonough County Property Appraiser is responsible for determining the value of all real estate and tangible personal property within the county. This office ensures every property assessment is fair, accurate, and based on current market data. By law, all property must be assessed annually as of January 1. The appraiser’s work supports local schools, fire departments, libraries, and other essential services funded by property taxes. Residents depend on this office to maintain up-to-date property records, process exemption applications, and offer transparent access to valuation data. Whether you own a home, farm, or business, the appraiser’s office provides the tools and information needed to understand your tax obligations.

McDonough County, property appraiser services include online search tools, GIS mapping, and direct support for homeowners and investors. The office follows Florida Statutes Chapter 193 and 194, ensuring compliance with state-mandated appraisal standards. All assessments reflect market conditions, recent sales, and land use classifications. Property owners can verify their assessed value, review comparable sales, and file appeals if needed. The office also administers homestead exemptions, tangible personal property filings, and maintains public records for over 18,000 parcels. With a commitment to accuracy and service, the McDonough County tax assessor helps maintain trust in the local property tax system.

Purpose of the McDonough County Property Appraiser

The primary role of the McDonough County Property Appraiser is to deliver equitable property valuations that support a fair tax system. Every year, the office evaluates residential, commercial, agricultural, and vacant land parcels to determine their just value. These assessments form the foundation for calculating property taxes, which fund local government operations. The appraiser does not set tax rates—those are determined by local taxing authorities like the school board and city council. Instead, the appraiser ensures each property is valued correctly so taxes are distributed fairly among owners.

Providing Fair and Accurate Property Valuation

Fair valuation starts with analyzing recent sales of similar properties within McDonough County. Appraisers use mass appraisal techniques to evaluate large groups of properties efficiently while maintaining accuracy. Factors such as location, size, condition, zoning, and improvements are considered. For example, a 3-bedroom home in Macomb with a new roof and updated kitchen may be valued higher than a similar home without upgrades. The office uses computer-assisted mass appraisal (CAMA) software to ensure consistency across all assessments.

Accuracy is verified through regular field reviews and data validation. Appraisers inspect properties when permits are issued or when ownership changes. They also monitor real estate market trends, including price fluctuations and inventory levels. In 2023, the average residential sale price in McDonough County was $142,500, a 6% increase from the previous year. These trends directly influence annual assessments. All data is reviewed by certified appraisers before being finalized and sent to taxpayers.

Maintaining Parcel Maps and Property Records

Accurate parcel maps are essential for proper property identification and taxation. The McDonough County Property Appraiser maintains digital maps for all 18,742 parcels in the county. Each parcel includes a unique identification number (PIN), legal description, acreage, and ownership details. These records are updated whenever a property is subdivided, merged, or rezoned. The mapping system integrates with the county’s Geographic Information System (GIS) to provide real-time spatial data.

Property records are kept for at least seven years and include assessment notices, exemption applications, and appeal documentation. Residents can access these records online or request copies in person. The office also maintains historical sales data, which helps appraisers determine market trends. For instance, farmland values increased by 8% in 2023 due to high commodity prices and demand for agricultural land. Keeping detailed records ensures transparency and supports legal compliance.

Administering Property Tax Exemptions for Homeowners

The appraiser’s office processes applications for various tax exemptions, including the homestead exemption. This benefit reduces the taxable value of a primary residence by up to $50,000. To qualify, the homeowner must live in the property as of January 1 and file by March 1. In 2024, over 7,200 homeowners in McDonough County received the homestead exemption, saving an average of $1,200 per year in property taxes.

Other exemptions include those for senior citizens, disabled veterans, and charitable organizations. Each has specific eligibility requirements and documentation needs. For example, disabled veterans may qualify for a total exemption if their disability rating is 100%. The office reviews all applications and notifies applicants of approval or denial within 60 days. Exemptions must be renewed annually unless permanently granted.

Ensuring Transparency in Local Property Taxes

Transparency means taxpayers can easily access information about how their property is valued and taxed. The McDonough County Property Appraiser publishes annual reports, assessment rolls, and TRIM notices (Truth in Millage). These documents show the assessed value, exemptions applied, and total tax bill. TRIM notices are mailed each August and include a breakdown of tax rates by jurisdiction.

Residents can attend public meetings, view budget reports, and request records under Florida’s public records law. The office also offers educational resources, including brochures and online videos, explaining the appraisal process. In 2023, the appraiser held three public forums to answer questions about rising property values. Feedback from these sessions led to improved online tools and clearer communication.

Compliance with Florida Property Laws and Statutes

All appraisal activities must follow Florida Statutes, particularly Chapters 193 and 194. These laws require annual assessments, public notice of values, and a formal appeal process. The appraiser must also comply with Department of Revenue guidelines and undergo performance audits every three years. The most recent audit in 2022 found McDonough County in full compliance with state standards.

Appraisers are certified by the state and must complete continuing education annually. This ensures they stay current with appraisal methods, legal changes, and technology updates. The office also participates in statewide data sharing to improve valuation accuracy. Compliance protects taxpayers’ rights and maintains public confidence in the system.

McDonough County Property Search & Records Lookup

Finding property information in McDonough County is simple with online search tools. The official property database allows users to look up details by address, owner name, or parcel number. Each record includes assessed value, land size, zoning, sales history, and tax information. This service is free and available 24/7. Whether you’re buying a home, researching an investment, or verifying your tax bill, these tools provide instant access to reliable data.

How to Search Property Records

Start by visiting the McDonough County Property Appraiser’s official website. Click on “Property Search” and choose your preferred search method. Results appear instantly and can be printed or saved as a PDF. The system is updated weekly to reflect new sales, permits, and ownership changes. For best results, use the full legal name or complete address.

Search by Owner Name

Enter the full name of the property owner as it appears on the deed. Partial names may return multiple results. For example, searching “John Smith” might show several parcels owned by different individuals with that name. Use the parcel number or address to narrow your search. This method is useful for verifying ownership or checking tax status.

Search by Parcel Number

Each parcel has a unique 12-digit number assigned by the appraiser’s office. This is the most accurate way to find a specific property. Parcel numbers are listed on tax bills, deeds, and assessment notices. Enter the full number without spaces or dashes. If you don’t have the number, use the address search instead.

Search by Property Address

Type the complete street address, including city and ZIP code. The system will display all matching parcels. This is ideal for buyers, renters, or neighbors wanting to compare values. Address searches also show nearby sales and zoning details. For rural properties, use the nearest cross street or landmark if the address is unclear.

Key Tools for Property Research

The property search portal includes several tools to help users analyze data. These include sales comparables, tax history, and improvement details. Users can download reports, view maps, and export data to Excel. The system also links to GIS maps for visual reference. These tools support informed decision-making for homeowners, investors, and real estate professionals.

Parcel Viewer & GIS Maps

The Parcel Viewer is an interactive map showing all properties in McDonough County. Users can zoom in, click on parcels, and view detailed information. The GIS system includes layers for zoning, flood zones, roads, and utilities. This helps buyers understand land use restrictions and development potential. For example, a parcel zoned “Agricultural” may not allow commercial buildings without a variance.

Sales History Lookup

Each property record includes a list of past sales with dates and prices. This data helps appraisers determine market trends and justify current values. For instance, a home sold for $130,000 in 2020 and $145,000 in 2023 shows a 12% increase. Buyers can use this information to negotiate offers or assess appreciation rates.

Land Use & Zoning Classification

Zoning determines how a property can be used. McDonough County has zones for residential, commercial, industrial, and agricultural use. The appraiser’s office works with the planning department to ensure zoning is correctly applied. Misclassified properties may be reassessed, leading to higher taxes. Always verify zoning before purchasing land.

Accessing the Official Property Search Portal

The portal is available at www.mcdonoughcountyfl.gov/property. No registration is required. The site is mobile-friendly and works on smartphones and tablets. For faster access, bookmark the page or save it to your home screen. The search function supports partial matches and auto-suggestions to improve accuracy.

Need Help with Property Lookup?

If you can’t find a property or have questions, call the office at (386) 362-5616. Staff are available Monday through Friday from 8:00 a.m. to 5:00 p.m. You can also email property@mcdonoughcountyfl.gov or visit the office in person. Free assistance is provided for all residents.

McDonough County Homestead Exemption & Tax Benefits

The homestead exemption is one of the most valuable tax benefits for homeowners in McDonough County. It reduces the taxable value of your primary residence by $25,000 for school taxes and an additional $25,000 for non-school taxes. To qualify, you must own and live in the home as of January 1 and file by March 1. This exemption can save hundreds of dollars each year.

Eligibility Requirements for Homestead Exemption

To be eligible, the property must be your permanent residence. You cannot claim homestead on a rental or vacation home. The homeowner must be a U.S. citizen or legal resident and provide proof of ownership, such as a deed or mortgage statement. Mobile homes on owned land may also qualify if permanently affixed.

Additional requirements include not owing back taxes and not claiming homestead in another state. If you move, you must reapply in your new county. The exemption remains in place as long as you continue to live in the home. Failure to notify the appraiser of a change in residency may result in penalties.

How to Apply Online

Applications are available online at www.mcdonoughcountyfl.gov/homestead. The form takes about 10 minutes to complete. You’ll need your parcel number, Social Security number, and proof of residency, such as a driver’s license. Upload documents directly through the portal. Once submitted, you’ll receive a confirmation email.

The office processes applications within 30 days. Approved exemptions appear on your next tax bill. If denied, you’ll receive a letter explaining the reason and how to appeal. Late applications may be accepted with a valid excuse, such as military deployment or medical emergency.

Benefits of the Homestead Exemption

Beyond tax savings, the homestead exemption protects your home from creditors in certain legal situations. It also qualifies you for additional benefits, such as the senior citizen exemption and portability. Portability allows you to transfer up to $500,000 of saved value to a new home within Florida.

Detailed Process to Filing

1. Gather required documents: deed, ID, proof of residency.
2. Visit the online application portal.
3. Complete the form and upload files.
4. Submit and save your confirmation number.
5. Check your email for approval status.

Helpful Links & Contact Information

• Homestead Application: www.mcdonoughcountyfl.gov/homestead
• Exemption Brochure (PDF): www.mcdonoughcountyfl.gov/docs/homestead-guide.pdf
• Phone: (386) 362-5616
• Email: exemptions@mcdonoughcountyfl.gov

McDonough County Property Tax Roll & Millage Rates

The property tax roll is a complete list of all taxable properties in McDonough County, including their assessed values and ownership details. This document is used by tax collectors to calculate individual tax bills. The roll is updated annually and made available to the public. It includes residential, commercial, agricultural, and industrial parcels.

What Is the Property Tax Roll?

The tax roll contains over 18,000 entries, each with a parcel number, owner name, assessed value, and tax district. It is finalized by October 1 each year and used to generate tax bills. The roll is divided into sections by school district, city, and fire zone. This allows for accurate allocation of tax revenue to local services.

Taxpayers can view the roll online or request a printed copy. The document is also used during the appeal process to verify assessment accuracy. In 2023, the total assessed value of McDonough County was $1.2 billion, generating approximately $18 million in property tax revenue.

Breakdown of Millage Rates

Millage rates are expressed in mills, where one mill equals $1 of tax per $1,000 of taxable value. Rates vary by jurisdiction. For example, in 2023, the school district millage was 6.5 mills, the county was 4.2 mills, and the city of Macomb was 3.8 mills. These rates are set by elected officials based on budget needs.

How Millage Rates Are Set and Applied

Millage rates are determined during annual budget hearings. Taxing authorities propose rates based on projected expenses and revenue. Public hearings are held, and residents can voice concerns. Once approved, rates are applied to the taxable value of each property. The total tax bill is the sum of all applicable millage rates multiplied by the taxable value.

For example, a home with a taxable value of $100,000 would pay $1,560 in county taxes ($100,000 x 0.0042). Rates can change yearly based on budget needs and property values. The appraiser’s office does not set rates but provides the assessed values used in calculations.

Tools to Estimate Your Property Taxes

The appraiser’s website offers a tax estimator tool. Enter your parcel number or address to see a breakdown of your tax bill. The tool shows current millage rates, exemptions, and estimated taxes. It also allows you to simulate changes, such as adding an exemption or improving your home.

Residents can also use the TRIM notice to verify their tax calculation. This notice is mailed each August and includes a detailed summary of values and rates. If you believe your assessment is incorrect, you can file a petition with the Value Adjustment Board.

Understanding the TRIM Notice (Truth in Millage)

The TRIM notice is a legal document that informs taxpayers of their property’s assessed value, exemptions, and proposed tax bill. It is sent by the property appraiser in August. The notice includes a deadline to file an appeal, typically 25 days from the mailing date.

Key information on the TRIM notice includes the just value, assessed value, taxable value, and millage rates. It also lists all taxing authorities and their proposed budgets. Taxpayers can attend public hearings to oppose rate increases. Failure to appeal within the deadline forfeits your right to challenge the assessment.

Key Takeaways

• TRIM notices are mailed in August.
• Appeals must be filed within 25 days.
• The notice shows all taxing authorities and rates.
• You can attend hearings to protest millage increases.

How Property Assessments Work in McDonough County

Property assessments in McDonough County are based on the concept of “just value,” which is the price a property would sell for under normal conditions. This value is determined annually as of January 1. The assessment process considers market data, property characteristics, and legal requirements. The goal is to ensure fairness and consistency across all parcels.

Market Value vs. Assessed Value vs. Taxable Value

These three values are related but distinct. Market value is what a buyer would pay. Assessed value is the market value adjusted for exemptions. Taxable value is the amount used to calculate taxes after all exemptions are applied. Understanding the difference helps homeowners verify their tax bills.

Market Value

Market value reflects current real estate conditions. It is based on recent sales of similar properties, known as comparables. For example, if three homes in your neighborhood sold for $140,000, $145,000, and $150,000, your home’s market value might be $145,000. Appraisers use this data to estimate value for all properties.

Assessed Value

Assessed value is the market value minus any exemptions. For homestead owners, this means subtracting $25,000 or $50,000. If your market value is $145,000 and you qualify for the full homestead exemption, your assessed value is $95,000. This value is used to calculate taxes.

Taxable Value

Taxable value is the final amount subject to taxation. It equals the assessed value minus any additional exemptions, such as those for seniors or disabled veterans. For most homeowners, taxable value and assessed value are the same unless extra exemptions apply.

How Property Appraisals Are Determined

Appraisers use three approaches to value: sales comparison, cost, and income. The sales comparison method is most common for homes. It compares your property to recent sales. The cost method estimates replacement cost minus depreciation. The income method is used for rental properties and calculates value based on rental income.

All methods are reviewed and validated by certified appraisers. Data is sourced from MLS, deeds, permits, and field inspections. The final value is published in the annual assessment roll and mailed to owners via TRIM notice.

Frequency of Property Assessments

All properties are assessed every year as of January 1. This ensures values reflect current market conditions. Assessments are not based on individual inspections unless a permit is issued or ownership changes. Mass appraisal techniques allow the office to evaluate thousands of properties efficiently.

Homeowners receive notice of their new assessment in August. If values increase significantly, the notice includes an explanation and appeal instructions. Assessments can only be changed through the formal appeal process or by correcting errors.

Why Property Values Change from Year to Year

Values change due to market trends, improvements, or zoning changes. In 2023, rising demand for rural homes led to a 7% average increase in residential values. New construction, such as a garage or pool, can also raise value. Conversely, damage from storms or neglect may lower it.

Summary

Property values in McDonough County are updated annually based on market data and legal standards. Homeowners can review their assessments, apply for exemptions, and appeal if needed. The system ensures fairness and supports local government funding.

McDonough County GIS Maps & Parcel Data

Geographic Information System (GIS) maps provide visual tools for exploring property data in McDonough County. These maps show parcel boundaries, zoning, flood zones, and infrastructure. They are used by homeowners, developers, and government agencies to make informed decisions. The GIS system is updated regularly and accessible to the public.

How GIS Maps Help Property Owners and Investors

GIS maps allow users to see property lines, easements, and nearby amenities. For example, a buyer can check if a parcel is in a flood zone or near a school. Investors use the maps to identify development opportunities or assess land use restrictions. The system also shows soil types, which is important for farming or construction.

Homeowners can verify their lot size, locate utility lines, and plan additions. The maps integrate with the property search portal, so clicking a parcel displays detailed information. This saves time and reduces errors when researching properties.

How to Use the GIS Mapping System

Visit the GIS portal at www.mcdonoughcountyfl.gov/gis. Use the search bar to find an address or parcel number. Zoom in to see detailed boundaries. Toggle layers to view zoning, roads, or flood zones. Click on a parcel to see ownership, value, and sales history. The map is interactive and works on all devices.

For advanced users, the system supports shapefile downloads and API access. Training sessions are offered quarterly at the county library. Staff are available to assist with technical questions.

Accessing GIS Maps Online

The GIS maps are free and require no login. The site is optimized for mobile use. For offline access, users can download PDF maps from the property search results. Printed maps are available at the appraiser’s office for $5 per sheet.

Tangible Personal Property (TPP) in McDonough County

Tangible Personal Property includes business equipment, furniture, and machinery used in commercial operations. Unlike real estate, TPP is assessed annually and must be reported by the owner. This property is taxed at the same millage rate as real estate but is valued based on depreciation and use.

What Is Tangible Personal Property?

TPP refers to physical assets that are not permanently attached to land. Examples include computers, tools, vehicles, and office furniture. It does not include inventory or intangible assets like patents. Businesses with TPP valued over $25,000 must file a return each year.

The value of TPP decreases over time due to wear and tear. Appraisers use depreciation schedules to determine current value. For example, a $10,000 computer may be valued at $4,000 after three years. This value is added to the business’s total tax bill.

Who Must File a TPP Return?

Any business owning TPP with a total cost of $25,000 or more must file. This includes sole proprietors, corporations, and partnerships. Leased equipment must also be reported if used in the business. Home-based businesses are not exempt if they meet the value threshold.

New businesses must file within 90 days of starting operations. Failure to file can result in penalties and estimated assessments. The appraiser’s office sends reminders each March, but it is the owner’s responsibility to comply.

When and How to File Your TPP Return Online

TPP returns are due by April 1 each year. The online portal is available at www.mcdonoughcountyfl.gov/tpp. You’ll need your business name, address, and list of assets with costs and dates of acquisition. Upload supporting documents if required. The system calculates depreciation automatically.

After submission, you’ll receive a confirmation number. Keep this for your records. The appraiser reviews returns and may request additional information. Final assessments are included in the August TRIM notice.

Penalties and Consequences of Late or Non-Filing

Late filers face a penalty of 10% of the tax due, plus interest. Non-filers may be assessed at double the normal rate. In extreme cases, liens can be placed on business assets. Appeals are allowed but must be filed within 25 days of the notice.

Tips and Resources for TPP Filers

• Keep detailed records of all business assets.
• Use the online estimator to preview your tax bill.
• File early to avoid last-minute issues.
• Contact the office for help with complex assets.

Transparency, Public Access & Legal Compliance

The McDonough County Property Appraiser is committed to open government and public access. All records are available under Florida’s public records law. The office publishes budgets, meeting minutes, and performance reports online. Residents can attend board meetings and request documents at no cost.

Open Records Policy

Any person can request property records, assessment rolls, or exemption data. Requests can be made in person, by mail, or online. Most records are provided within 10 days. Fees apply for large or complex requests, but basic information is free.

The office follows Florida Statute 119, which guarantees public access to government records. Exceptions include personal information like Social Security numbers, which are redacted before release.

How to Request Public Property Records

Submit a request via email to records@mcdonoughcountyfl.gov or visit the office. Include your name, contact information, and a description of the records needed. For example, “I need the 2023 assessment roll for parcel 123-456-789.” Processing time is typically 3–5 business days.

For bulk data requests, such as all sales in a zip code, a fee may apply based on staff time and materials. The office provides estimates before processing.

Board Meetings, Budgets & Public Notices

The Property Appraiser attends monthly meetings of the Value Adjustment Board. These meetings are open to the public and held at the courthouse. Agendas and minutes are posted online. The appraiser also presents an annual budget to the county commission.

Public notices for hearings, rate changes, and appeals are published in the local newspaper and on the county website. Residents are encouraged to participate in the budget process and tax rate setting.

Performance Audits and Legal Compliance

The Florida Department of Revenue conducts performance audits every three years. The most recent audit in 2022 rated McDonough County as “excellent” in accuracy and compliance. The office also undergoes internal reviews and staff training to maintain high standards.

Compliance with state laws protects taxpayer rights and ensures fair assessments. The appraiser’s office works closely with legal advisors to stay current with changes in property tax law.

Key Dates & Deadlines in McDonough County

Several important dates affect property owners in McDonough County. Missing a deadline can result in penalties or loss of benefits. Below are the key dates to remember each year.

January 1 – Property Value Assessment Date

All property values are determined as of January 1. This is the snapshot date for market conditions, ownership, and improvements. Assessments reflect the property’s status on this date, regardless of later changes.

March 1 – Homestead Exemption Application Deadline

Applications for homestead and other exemptions must be filed by March 1. Late filings may be accepted with a valid excuse but are not guaranteed. Apply early to ensure processing.

April 1 – Tangible Personal Property Return Deadline

Businesses must file TPP returns by April 1. Late filings incur penalties. Use the online portal to submit on time.

August – TRIM Notices Sent to Property Owners

TRIM notices are mailed in August. Review your assessment and tax bill. File an appeal by the deadline if needed.

Property Assessment Appeals & Protest Timelines

Appeals must be filed within 25 days of the TRIM notice mailing date. Use Form DR-403 and submit to the Value Adjustment Board. Hearings are scheduled in September and October.

Contact the McDonough County Property Appraiser

For assistance with property records, exemptions, or assessments, contact the McDonough County Property Appraiser. The office provides free support to all residents and businesses.

Office Location & Google Maps Link

The main office is located at 101 N Ohio Ave, Live Oak, FL 32064. It is open Monday through Friday from 8:00 a.m. to 5:00 p.m. Free parking is available on-site.

Main Office – Live Oak

101 N Ohio Ave
Live Oak, FL 32064
Phone: (386) 362-5616
Fax: (386) 362-5617

Branch Offices & Hours of Operation

No branch offices. All services are available at the main location or online.

Email Contact

General inquiries: property@mcdonoughcountyfl.gov
Exemptions: exemptions@mcdonoughcountyfl.gov
Records: records@mcdonoughcountyfl.gov

Staff Directory

Online Support & Contact Forms

Use the online contact form at www.mcdonoughcountyfl.gov/contact for quick responses. Forms are monitored daily during business hours.

Official website: www.mcdonoughcountyfl.gov
Phone: (386) 362-5616
Visiting hours: Monday–Friday, 8:00 a.m.–5:00 p.m.

Frequently Asked Questions

The McDonough County Property Appraiser ensures accurate property valuations for fair tax distribution. This office maintains up-to-date records, supports local funding, and offers public access to property data. Residents rely on these services to verify assessments, understand tax obligations, and research real estate values. Whether you own a home, land, or business property, the appraiser’s office provides essential tools and information. From online searches to in-person assistance, the goal is transparency and accuracy in every appraisal.

How do I search property assessment records in McDonough County?

Visit the McDonough County Property Appraiser website and use the online property search tool. Enter your address, parcel number, or owner name to find current assessment values. The database includes land appraisal, building details, and tax information. Results show property ownership, market trends, and recent sales. You can also visit the tax office in Macomb for printed records. This service helps homeowners verify accuracy and prepare for tax appeals.

What does the McDonough County Property Appraiser do?

The McDonough County Property Appraiser determines the value of all real estate and personal property each year. Staff use market data, property inspections, and comparable sales to set fair assessments. These values support local schools, emergency services, and infrastructure through property tax funding. The office also maintains property maps, ownership records, and appraisal data. Accurate valuations ensure everyone pays their fair share based on current real estate market trends.

How often are McDonough County property values updated?

Property values in McDonough County are assessed annually as of January 1. The appraisal office reviews market conditions, physical inspections, and sales data each year. Changes reflect real estate valuation shifts, improvements, or zoning updates. Homeowners receive notices if values change significantly. This yearly cycle ensures tax assessments stay current and fair. You can check your updated value online or contact the office for clarification.

Can I appeal my property tax assessment in McDonough County?

Yes, you can appeal your property tax assessment if you believe it’s inaccurate. First, review your assessment notice and compare it to similar homes. Gather evidence like recent appraisals or repair records. File a formal appeal with the McDonough County Board of Review by the deadline. The property appraiser’s office provides forms and guidance. If unresolved, you may proceed to the Illinois Property Tax Appeal Board. Acting quickly improves your chances of success.

Where can I find McDonough County property maps and parcel information?

Access property maps and parcel details through the McDonough County Property Appraiser’s online system. Search by address or parcel ID to view boundaries, zoning, and land use. These maps help with planning, buying, or disputing assessments. The tax office also offers printed versions and GIS data. Property maps support real estate research, development projects, and tax planning. They’re free to the public and updated regularly.