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.