What does the Assessors Office do?
The law specifically requires that assessors view each parcel of real estate to appraise its market value. Property values change continuously with changing market conditions. In addition to market changes, numerous physical changes affect the value of land and building. Such changes may include draining and clearing the land, redevelopment, improving adjacent public streets and installing utilities, and adding to or remodeling buildings. All factors are considered in estimating the value of a property. This requires physical inspection of all property subject to assessment. The Assessor also determines the classification, or use, of each parcel. For instance, property may be residential homestead (owner-occupied), residential non-homestead, apartment, industrial, commercial, etc. Each classification is taxed at a different percentage of market value.
