The County Assessor’s primary duty is to determine, annually, the fair market value of all real and personal property for use as the basis upon which to calculate property taxes. State law requires that real property be inspected once every six years. For each year between physical inspections, property values are adjusted using appropriate statistical data. Personal property listings are provided each year by business owners for use in determining personal property values. The Assessor is also responsible for property value exemption and reduction programs. 

The amount of tax levied against the assessed property value is determined by a combination of factors including the State Constitution, State Legislature, budgetary decisions by the county and other taxing jurisdictions, such as cities, schools, fire districts and voter approved special levies.