Assessor (County)

Assessor (County)

The Assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within his jurisdiction except that which is otherwise provided by law. This would include residential, commercial, industrial and agricultural classes of property. Real property is revalued every two years. The effective date of the assessment is January 1 of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January 1.

Misconceptions About the Assessor's Role

The Assessor does not:

• Collect taxes
• Calculate taxes
• Determine tax rate
• Set policy for the Board of Review

The Assessor is concerned with value, not taxes.

Taxing jurisdictions such as schools, cities and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted.

The taxes you pay are proportional to the value of your property compared to the total value of property in your taxing district.

important dates

• January 1 - Effective date of current assessment
• April 2 - April 30 inclusive - Protest of assessment period for filing with the local Board of Review
• April 2 - April 25 - Informal review for assessments
• May 1 thru adjournment - Board of Review meets each year
• October 1 - 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 Equalization Orders (odd-numbered years)
• By July 1 - Period for filing for Homestead Credit and Military Exemption.
  • One time filing is provided, by statute, unless the property owner:
    • is filing for Military or Homestead Credit for the first time
    • has purchased a new or used home and occupying the property as a homestead as of July 1 or
    • owner was using the property as a homestead but did not previously file
• Filing is required on the following, if provisions have been made for exemptions as required:
  • Annual:
    Family Farm Credit
    Impoundment Structures
    Native Prairies
    Open Prairies
    Forest Cover
    River and Stream Banks
    Recreational Lake
    Wetlands
    Disabled Veterans Homestead
  • Permanent:
    Business Property Tax Credit
    Forest Reservation
    Pollution Control
    Wildlife Habitat
    Iowa Barn
    One Room School House
  • ​​​​​​Other:
    Urban Revitalization
    Industrial Partial 427B
    Fruit Tree Reservations
    Cattle Facilities​

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