Duties and Responsibilities:
The Assessor has several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within the assessor's jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural classes of property.
Real property is revalued every two years. The effective date of the assessment is the first of January of the current year. The Assessor determines either a full or partial value for new construction and improvements depending upon their state of completion on January 1st.
The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities and county, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted.
The taxes you pay are proportional to the value of your property compared to the total value of property in your taxing district.
General Misconceptions about the Assessor's Duties
The Assessor DOES NOT:
- Collect taxes
- Calculate taxes
- Determine tax rate
- Set policy for the Board of Review