The Assessor's primary duty and responsibility are to assess all real property within the Assessor's jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial, and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January first of each year. The Assessor determines a full or partial value for all new construction and improvements depending upon their state of completion as of that January first date. Five-page, printable Assessor's Duties.
The Assessor DOES NOT:
- Collect taxes
- Calculate taxes
- Determine tax rate
- Set policy for the Board of Review
The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities, townships, and counties 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 proportionate to the value of your property compared to the total value of the taxing district your property is located in.
About the Assessor
Assessors are appointed to their position by a Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member of each school district within the jurisdiction. The Conference Board approves the Assessor's budget and after a public hearing acts on the adoption of the same. The Assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for the budget.
Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 150 hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the Assessor to be reappointed to the position every six years.