Assessor

Assessor

The Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within his/her jurisdiction except that which is otherwise provided by law. This would include residential, multi-residential, commercial, industrial and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January 1st of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January 1st.

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 townships, 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 in which your property is located.

Assessors are appointed to their position by the Conference Board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities and a member from each school district within the jurisdiction and the appointment must be confirmed by the Director of Revenue. The Conference Board approves the Assessor's budget and after a public hearing acts on adoption of same. The Assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for the budget. 

Important Dates

• January 1: Effective date of current assessment.
• April 2 - April 25: Taxpayers may appeal informally to the Assessor.
• April 2 - April 30: Protest of assessment period for filing with the local Board of Review.
• May 1 - Adjournment: Board of Review meets each year.
• October 9 - October 31: Protest period for filing with the Board of Review on those properties affected by changes in value as a result of the Director of Revenue and Finance Equalization Orders (odd-numbered years).
• October 10 - November 15: Board of Review reconvenes in a special equalization session if the jurisdiction received an equalization order (odd-numbered years).