The Assessor is charged with several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within his jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural classes of property.
Real property is valued every two years.
The effective date of the Assessment is 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 their state of completion on January first. The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities and townships, adopt budgets after public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted.