Which of the following documents is sent to notify property owners of proposed property taxes?

The TRIM notice, or Truth in Millage notice, is the official document sent to property owners to inform them about the proposed property taxes for the upcoming year. This notice provides essential details about the property taxes, including the proposed tax rate, the estimated tax amount based on the property's assessed value, and information on public hearings where tax rates will be discussed. The intention behind sending the TRIM notice is to ensure that property owners are aware of potential changes to their tax obligations and to give them an opportunity to participate in the decision-making process.

Other documents mentioned serve different purposes. A tax assessment report typically outlines the assessed value of a property, but it does not directly notify owners of proposed taxes. A property appraisal document provides an estimated value of the property for various uses, including potential sales or refinancing, but it does not relate to tax notification. Finally, a tax payment receipt is issued after property taxes have been paid, serving as proof of payment rather than a notification of upcoming tax assessments. Understanding these distinctions is crucial for recognizing the specific function of the TRIM notice in the property tax process.