Assessor

The Assessor’s office is charged with several administrative and statutory duties; however our primary duty is to make sure all real property within our jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural property. Real property is revalued every two years with the effective date of the assessment being the first day of January of the current year. The assessor determines either a full or partial value for new construction and improvements depending upon the state of completion on January 1st. The Assessor does not collect taxes, calculate taxes, or determine the tax rate. The Assessor is concerned with value, not taxes. The County Assessor is appointed to their position by a conference board consisting of the members of the Board of Supervisors, the Mayors of all incorporated cities, and a member from each school district within the jurisdiction, provided they live in the jurisdiction. The assessor is required, by statute, to pass a state examination and complete a continuing education program consisting of 150 hours of formal classroom instruction with 90 hours tested and 60 hours non-tested to be completed for each six-year term.

Tax Credits and Exemptions

Iowa Property Tax Board of Review

General Misconceptions About the Assessor’s Work. The Assessor does not:

• collect taxes
• calculate taxes
• determine tax rate
• set policy for Board of Review

These forms will not be accepted if filed by fax.