County Assessor - The County Assessor identifies, lists, and calculates the assessed value of all Real and Personal property. In general, the County Assessor performs the following duties:
- Advises the County's Township Trustees.
- Oversees the General Reassessment process.
- Serves as Member/Secretary of the Property Tax Assessment Board of Appeals (PTABOA).
- Insures countywide uniform Property Tax Equalization.
- Discovers and identifies omitted improvements (deck, shed, patio).
- Calculates the assessed value of all real property in each taxing district.
- Verifies and reviews the self-reported values of all personal property in each taxing district.
- Provides current assessed values to the County Auditor's Office.
- Utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood, adjusts base values depending on location, nearness to amenities and other influence factors.
- Records property characteristics (measurements, number of stories, basement vs crawl) and determines real property assessed value.
- Establishes boundaries for neighborhoods within their Township.
- Calculates the assessed value and transfers ownership of all Mobile Homes.