Information about the Assessor
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. 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 Assessors budget and after a public hearing acts on adoption of it. The Assessor is constrained by statute to a levy limitation for the budget. The limit depends on the value of the jurisdiction.
The assessor is charged with several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within his or her jurisdiction is assessed except where the law provides otherwise. This includes residential, multi-residential, commercial, industrial and agricultural classes of property.
Real property is reevaluated every two years. The effective date of the assessment is the first day of January of the current year. The assessor determines either a full or partial value for new construction and improvements depending upon their state of completion on January First.
Misconceptions about the Assessor's Work
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 proportional to the value of your property compared to the total value of property in your taxing district.
Dates to Remember
January 1st - Effective date of current assessment
February 1st - Filing deadline for most exemptions, see credits & exemptions for additional information
April 2 through April 25 inclusive - Property owner may request an informal review of their assessment by the assessor.
April 2 through April 30 inclusive - Protest of assessment period for filing with the local Board of Review
May 1 through adjournment - Board of Review meets each year.
By July 1- Period for filing Business Property Tax Credit
By July 1- Period for filing for Homestead Credit and Military Exemption. One time filing is provided, by statute, unless the property owner is
1. filing for Military or Homestead Credit the first time
2. has purchased a new or used home and is occupying the property as a homestead as of July 1st; or
3. owner was using as a homestead but did not previously file.
October 9 through October 31 inclusive - Protest period for filing with 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).