Assessor

Assessor

Important Dates

• January 1 - Effective date of current assessment
• February 1- The filing deadline for several exemption applications
• April 1 - Assessment Notices mailed to the property owner
• April 2 - April 30 inclusive - Protest of assessment period for filing with the local Board of Review
• May 1 thru adjournment - Board of Review meets each year
• July 1 - The filing deadline for Homestead Credit & Exemption, Disabled Veterans Credit, and Military Exemption. Credit and exemption will appear on the tax statement received the following year.
• October 16 - October 25 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)
• November 1- The filing deadline for Family Farm Applications

Where do your property tax dollars go?

2019 Agricultural Rollback

About the Assessor

The Assessor does not:

• collect taxes
• calculate taxes
• determine tax rate
• set policy for the Board of Review

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.

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