Our mission is to administer a property assessment system that meets constitutional and statutory requirements, in an efficient and professional manner, while striving to provide excellence in service to our customers.
To do that, the Assessor establishes a value for all property for tax purposes. The Assessor is required by law to set that value at 100% of market value and to assure that all values are in equalization.
The Assessor does not create market value. Market value is the price a willing buyer and seller would agree to under ordinary circumstances. This does not mean that an individual sale will automatically establish the value of a property. The Assessor uses multiple sales of comparable properties to establish value.
Taxable property is divided into two classes. The first, real property, includes land and all buildings, structures, and improvements to the land. The second, personal property, includes machinery and equipment, fixtures, furniture, and other items that are movable in nature. Personal effects which are not held for sale or commercial use are not taxable.
Contrary to popular opinion, the Assessor does not determine your taxes. While the Assessor sets the value, the Treasurer determines your taxes. The amount of your property tax bill is based upon the costs of your state and local government and voter approved levies. This includes the operating costs of your schools, city and county, and of taxing districts such as hospital, fire and sewer districts. The assessed value of your property is multiplied by the tax rate necessary in your levy area to produce your fair share of the total levied tax by these jurisdictions.
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