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.