What is the assessor’s responsibility?
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The assessor’s responsibility is to value and assess real estate and personal property located within the county. Contrary to popular misconceptions, the assessor does not calculate taxes, collect taxes, set tax rates (levies), or create tax bills. The assessor is concerned with property values, not taxes. The
collector’s office creates the tax bills and collects the taxes for the various taxing entities that are located within the county.
The assessor is not responsible for establishing the tax rate for any taxing
jurisdiction. The taxing jurisdictions (schools, fire districts, library, health department, townships, etc.) determine the tax levy, which is the rate of taxation required to fill the gap between the operating budget and expected revenue. It is the taxpayer’s responsibility, as a property owner, to contact the appropriate
taxing entities or attend their annual budget meetings if there are questions or concerns about taxes or how tax dollars are spent.
The value of your property is subject to change every two years (excluding new construction). However, your tax rate (established by the taxing jurisdictions) is subject to change annually.
Reassessment is the revaluing of all properties within a county (except for agriculture) on a mass appraisal basis, and the purpose of this reassessment is the equalization among taxpayers to ensure fairness to every taxpayer in the county. Next year, 2019, is a reassessment year, so the assessor and her staff will be out in the county revaluing property, taking new pictures and possibly re-measuring, so that sketches can be put into the computer, as required by the State. The assessor will also be picking up new construction.
Daviess County Assessor Sally Black and her staff are focused on accuracy and fairness, bringing clarity to the assessment process. If you have any questions or concerns regarding the assessment process, please contact the office. The assessor and her staff will be happy to answer questions and explain what they are doing on your property.