Duties

County Assessor Duties
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 Assessor/Manager. In general, the County Assessor performs the following duties:
  • Acts as the Inheritance Tax Appraiser and represents the Inheritance Tax Division
  • Administers Sales Disclosure Process
  • Advises and instructs the County's Township Assessor/Manager
  • Calculates the assessed value of all real property in each taxing district
  • Calculates the total assessed value of each taxing district
  • Certifies current Assessments to the County Auditor's Office
  • Discovers and identifies omitted property
  • Insures countywide uniform Property Assessment Equalization
  • Selects of Assessment Software and Computer Systems
  • Oversees the General Reassessment process
  • Serves as Member/Secretary of the County Property Tax Assessment Board of Appeals
  • 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
  • Verifies and reviews the self reported values of all personal property in each taxing district
Township Satellite Offices
The Township Satellite Office Manager identifies, lists and calculates the assessed value of all Real and Personal property in their respective Township. The Township Satellite Office Manager is further responsible for the following:
  • Records property characteristics and determines real property assessments
  • Determines mobile home assessments and certifies same to the County Auditor
  • Verifies the accuracy of each personal property return filed by the taxpayer
  • Establishes boundaries for neighborhoods within their Township
  • Utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood within their Township, adjusts base values for location, nearness to amenities and other influence factors within their Township
Regarding Personal Property
It is the Township Satellite Office Manager's duty to examine and verify all personal property returns. This consists of a review of the current year compared with the prior year assessment. In addition, the Township Satellite Office Manager has the authority under statutory provisions to examine the accounting books and records of the Taxpayer. If after such review, the Township Satellite Office Manager deems the assessment should be changed, they must notify the Taxpayer, by mail, of the new assessment and reasons in writing, supporting the determination by the Township Satellite Office Manager.