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, multi-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 & improvements depending upon their state of completion on Jan 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.