What is the assessor's primary responsibility relating to property tax?

The assessor's primary responsibility relating to property tax is to determine the fair market value for all properties within their jurisdiction. This valuation process is essential because property taxes are typically calculated based on the assessed value of a property.

Determining fair market value involves evaluating various factors, including property characteristics, comparable sales in the area, and current market trends. This thorough assessment ensures that properties are taxed fairly and equitably, reflecting their true value in the market. By establishing accurate valuations, the assessor plays a critical role in the overall tax revenue system, which supports local government services and infrastructure.

Other roles, such as collecting property taxes, administering tax exemptions, or providing valuations only when asked, are important functions but are not the primary responsibility of the assessor. Collecting taxes is generally the responsibility of the treasurer or tax collector, while administering exemptions can involve various departments depending on the jurisdiction. Providing valuations only when requested implies a reactive rather than proactive approach, which does not align with the assessor’s fundamental duty of ongoing property evaluation.