The Assessor has
several administrative and statutory duties.
The primary duty and responsibility is to make
sure all real property within the assessor's
jurisdiction is assessed except where the law
provides otherwise. This includes
residential, commercial, industrial and
agricultural classes of property.
Real property is revalued every two years. The effective date of the
assessment is the first of January of the current year. The Assessor
determines either a full or partial value for new construction and improvements
depending upon their state of completion on January 1st.
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.
General Misconceptions about the Assessor's Duties