** Board of Review Petition **
2017 Tentative Values at:
The Assessor has several
administrative and statutory duties. The primary duty and responsibility is to
make sure all real property within the assessor's jurisdiction is assessed
except where the law provides otherwise. This includes residential,
industrial and agricultural classes of property.
Real property is revalued every two years. The effective date of the assessment
is the first 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 1st.
The Assessor is concerned with value, not taxes. Taxing jurisdictions such as
schools, cities and county, adopt budgets after public hearings. This determines
the tax levy, which is the rate of taxation required to raise the money
The taxes you pay are proportional to the value of your property compared to the
total value of property in your taxing district.
General Misconceptions about the Assessor's Duties
The Assessor DOES NOT:
policy for the Board of Review
Important Dates to Remember:
1 - Effective date of current assessment.
2 thru April 25 - Informal Petition Time
(After April 1, assessor may enter
into a signed written agreement with property owner or aggrieved taxpayer
allowing the assessor to correct or modify the assessment)
2 thru April 30 - Petitions may be filed with the Board of Review
thru adjournment - Board of Review meets each year.
9 thru October 31 inclusive - Protest period for filing with the 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).