Assessor's Office

Overview

The primary functions of the County Assessor's Office include:

• Assessment of real and personal property
• Real estate and personal property appeals

Responsibilities

The County Assessor identifies, lists, and calculates the assessed value of all Real and Personal property. In general, the County Assessor performs the following duties:

• Oversees the General Reassessment process
• Serves as Member/Secretary of the County Property Tax Assessment Board of Appeals
• Insures countywide uniform Property Assessment Equalization
• Acts as the Inheritance Tax Appraiser and represents the Inheritance Tax Division
• Discovers and identifies omitted property
• Calculates the assessed value of all real property in each taxing district
• 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 base market rates and values in each neighborhood, adjusts base values for location, nearness to amenities, and other influence factors
• Is responsible for the selection of Assessment Software and Computer Systems

Property Tax Assessment

Real Property is assessed on March 1st of each year. Personal Property is based on property owned on March 1st. Forms must be filed annually by May 15th.