Duties of the Assessor
The Assessor is charged with several administrative and statutory duties. The primary duty and responsibility is 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 at least 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.
Agricultural real property is assessed at 100% of productivity and net earning capacity value. Agricultural income as reflected by production, prices, expenses, and various local conditions is taken into account.
The following data collectors may appear on your property to inspect the interior and exterior areas of your home. All data collectors will be issued a photo ID that includes the assessor’s signature. If you have any questions, please contact our office.
Residential, commercial and industrial real property are assessed at 100% market value. Market value of a property is an estimate of the price that it would sell for on the open market on the first day of January of the year of assessment. This is often referred to as the “arms length transaction” or “willing buyer/willing seller” concept. The Assessor must determine the fair market value of real property. To do this, the Assessor generally uses three approaches to value.
Notification and Appeal
If you disagree with the Assessor’s estimate of value, please consider these two questions:
- What is the actual market value of my property?
- How does the value compare to similar properties in the neighborhood?
If you have any question about the assessment of your property, please contact the assessor’s office.
A written protest may be filed with the Board of Review which is composed of either three members or five members from various areas of the county who are familiar with local market conditions and trends. The Board operates independently of the Assessor’s office and has the power to confirm or to adjust upward or downward any assessment.
An individual may petition to the Property Assessment Appeal Board if they are not satisfied with the Board of Review’s decision. If dissatisfied with a Property Assessment Appeal Board decision, the decision may then be appealed to the district court. As in the past, a property owner may appeal the Board of Review’s decision directly with the district court and forego filing with the Property Assessment Appeal Board.
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
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.