Our mission is to administer a property assessment system that
meets statutory requirements and to serve our customers in a
professional manner.
The Assessor's Role
The role of the Assessor's office is to establish 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 in establishing value.
Taxable property is divided into two classes. Real property
includes land and all buildings, structures, and improvements to the
land. 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.