County Assessor - The County Assessor identifies, lists and calculates the assessed value of all Real and Personal property in those areas of the county that are not maintained by the individual Township Assessors or Township Trustee Assessors. In general, the County Assessor performs the following duties:
- Advises and instructs the County’s Township Assessors.
- 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 review 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.
Township Trustee Assessor Functions
- Performs the duties of Township Assessor, if agreed upon by the County Assessor
- Additionally, manages Township property interests.
- Responsible for administering Poor Relief.
- Performs many other non-assessment related duties.