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 their jurisdiction except that which is otherwise provided by law. This would include 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
Dates to remember:
- January 1 – Effective date of current assessment.
- April 2 through April 30 – Protest period for filing with the Board of Review. Petition to Local Board
- May 1 through adjournment – Board of Review meets each year.
- October 9 through 31 inclusive – 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 Equalization orders (odd numbered years).
Applications for Homestead & Military Exemptions, Family Farm Credit and Forest Reserve are signed in our office.
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 positions by a 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. A city with a population of ten thousand or more may elect to have their own assessor.
Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 150 hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the assessor to be reappointed to the position every six years. The Deputy Assessor also must pass a state examination as well as successfully complete 90 hours of classroom instruction of which at least 60 hours are tested.
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 his budget.