Responsibilities of the Assessor
The Assessor's responsibility is to value real property using three possible methods (Cost, Market, and Income) and, in return, establishing and maintaining a fair and equitable assessment roll. Other administrative functions include:
- Determine property use and ownership
- Inspecting new construction and major improvements along with demolitions
- Collecting and maintaining accurate inventory on each property record card
- Maintain sales file
- Administering various property tax exemptions authorized under state and local law. These include enhanced and basic star, veterans, and senior citizens, and disability, agricultural, and partial or full exemptions for certain parcels owned by non-profit organizations that qualify by reason of religious, charitable, or educational use
It is up to the individual owners to monitor their own assessments. Taxpayers who feel they are not being fairly assessed should meet with the assessor before the tentative assessment roll is established (this is the ideal time). The assessor can explain how the assessment was determined and the rationale behind it.
Review of the Assessment
If, after the tentative assessment roll is filed, you feel things are incorrect, you may make an appointment to have the assessor come to your home to do a field review to correct any errors in the data. If you feel the assessment is too high on your property after comparing it to current sales of properties that are similar and the assessor does not agree with you, then at this point you can file a Grievance Complaint on or before grievance day and let the Board of Review decide.