Assessor

About the Assessor

The Assessor does not:

• collect taxes
• calculate taxes
• determine tax rate
• look to raise revenue for taxing bodies

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 the budget. 

Where do your property tax dollars go?

Important Dates

• January 1: Effective date of current assessment.
• April 2 - April 25: Taxpayers may appeal informally to the Assessor.
• April 2 - April 30: Protest of assessment period for filing with the local Board of Review.
• May 1 - Adjournment: Board of Review meets each year.
• October 9 - October 31: 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 and Finance Equalization Orders (odd-numbered years).
• October 10 - November 15: Board of Review reconvenes in a special equalization session if the jurisdiction received an equalization order (odd-numbered years).