Assessment Office

Code

County Code - Chapter 21 -Taxation / Article III - Real Estate Taxes

Purpose

The goal of the Assessment Office is to accurately assess all real property at fair market value. Properties held by Public Service Corporations are assessed by the state. Our office is responsible for the biennial (every two years) general real property; agricultural, residential, commercial, land and improvements.

New updated assessments take effect on January 1st of every even numbered year, i.e. January 1, 2018, 2020, 2022 etc. The purpose of an assessment (or reassessment) is not to raise taxes, but to bring all property back in line with market value, thus ensuring a fair and equitable distribution of the burden of taxation among all property owners. The fair market value of property is the price which it will bring when it is offered for sale by one who desires, but is not obliged, to sell it, and is bought by one who is under no necessity of having it.