The Three Primary Functions of the County Assessor’s Office:
1) Assessment of Real and Personal Property
2) Real Estate & Personal Property Appeals
3) Calculate Inheritance Tax
The County Assessor is also responsible for the following:
– Oversight of the general reassessment process.
– Serves as secretary of the County Property Tax Assessment Board of Appeals.
– Ensures countywide uniform property assessment equalization.
– Acts as the Inheritance Tax Appraiser and represents the Inheritance Tax Division.
– Discovers and assesses omitted property.
– Verifies and reviews the self reported values of all personal property in each taxing district.
– Calculates the total assessed value of each taxing district.
– Certifies current assessments to the County Auditor’s Office.
– Utilizes recent sales of land (Sales Disclosures) to establish land rates and values in each neighborhood, adjusts base land values for location, nearness to amenities and other influence factors.
– Researches and selects assessment software and computer systems.
– Determines and certifies mobile home assessments to the County Auditor.