Assessor

Responsibilities

• List and Value all taxable property in jurisdiction
• List and value all exempt property in jurisdiction
• Real property is revalued every two years
• Determine full or partial value of new construction as of January 1st
• Assessor takes applications for most credits and exemptions
• The Assessor's office is under the supervision of the Department of Revenue and Finance in regard to property values

General Information

Assessors are appointed to their position 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 provided they live in the jurisdiction.  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 60 hours non-tested.  The 150 hours is to be completed for each six year term.  The Deputy Assessor also must pass a state examination as well as 60 tested and 30 non-tested hours of continuing education. The conference board approves the assessor's budget and after a public hearing acts on adoption of same.