The Assessor is charged with several administrative and statutory duties. The primary duty and responsiblity is to assess all real property within his jurisdiction except that which is otherwise provided by law. This includes residential, commercial, industrial and agricultural classes of property.

Real estate property is revalued every two years. The effective date of the assessment is January first of each year. Assessed value and taxable value are not the same. Taxes are levied on a value determined by the "roll back" percentage given to the auditor from the state each year and any credits you have applied for. A tax statement on a property is not due and payable until eighteen months after the assessment is in place. For example: If you build a home, or any structure in the calendar year of 2004, you are assessed for that structure or home as January 1st , 2005. You won't pay taxes on that home or structure until the fall of 2006.

GENERAL MISCONCEPTIONS ABOUT THE ASSESSOR'S DUTIES
The Assessor DOES NOT:
1. Collect taxes
2. Calculate taxes
3. Determine tax rate
4. Set policy for the Board of Review