Duties & Responsibilities

Property Assessment Department Duties and Responsibilities

The Property Assessment Department has the responsibility to discover, list and estimate the value of all taxable property as of January 1st of each year, except for manufacturing property which is assessed by the Department of Revenue. It is the Assessor’s responsibility to ensure that all properties within the City are valued uniformly as market trends dictate. 

Discovering Property

The Assessor must maintain accurate maps identifying each parcel of land in the City.

The Assessor maintains close coordination with other City Departments to keep informed of building activity.

For personal property assessment, attention must be given to businesses which sell, move or relocate within the City to make sure all property is assessed. 

Listing Property

The Assessor makes a separate appraisal card for each parcel within the City. The office records your mailing address, prepares a legal description and identifies your property on an assessor’s map by parcel number. The department also records property transfers and makes the necessary changes. 

Valuing of Property

The Assessor values property by the three approaches to value: the cost approach, sales approach and income approach.

Board of Review

If after discussing your assessment with the assessor, you are still not satisfied with the value estimate, you may file a written or oral notice of intent to object to your assessment with the Clerk/Treasurers Office. This objection must be filed 48 hours before the first meeting of the Board of Review. Board of Review meets the second Monday in May or within 30 days thereafter.