The Assessor values property in the County for the purpose of taxation. Property values are based on the market approach when there are enough sales in the area to do so. In areas with few sales, the cost approach is used to value property. The income approach can be used to value commercial properties if the property owner provides the necessary information. Taxpayers are notified of their property values in January or February of the year preceding their tax notice.
Property owners can petition for a review of their property value at that time.
The Assessor also maintains a tax roll with current recorded property ownership and creates maps of the County's changing configuration. This division processes and creates a public record of all documents received in a timely manner, to ensure all records are easily accessible to the public. The Elections Department is responsible for all aspects of elections, including voter registration and management, outreach and election processes. The Superintendent of Schools is the fiscal office which assists and advises County school districts on all budget and finance matters. The office is responsible for all school elections, filling school board vacancies, and recording, reporting and monitoring teacher certification.