General Responsibilities
- Perform functions assigned by statute
- Perform functions of Township Trustee-Assessor under certain conditions.
- Level 2 Certification, Continuing Education
- Mobile Home Personal Property Assessments
- Personal Property Tax Forms, amended forms, penalties, utility, farms, personal, business, and exemptions.
- (All forms can be found on the Indiana Government Web Site)
- Real Estate Assessments Residential, Agricultural, Utility, State, Exempt, Church, USA, Industrial, Commercial, Cemetery. Continual Reassessment, Appeals, Spring Measuring, Deeds, Sales Disclosures, Abatements, Exemptions, Mapping for Reassessment, Inheritance Tax, Building Permits, PTABOA, and Trending
- Certify Values to the State for compliance. County Land Valuations/Committee
- Contractual Services and Software Programs
- Public Relations
Specific Responsibilities
- Perform Functions assigned by Statute
- Reassessment
- Trending
- Appeals
- Inheritance Tax
- PTABOA
Qualifications
- Level Two Certification - continuing education
The County Assessor is elected for a term of four years and may be re-elected without limit. This official functions under the direction of the Department of Local Government Finance. The County Assessor oversees a general reassessment in the county and serves as secretary of the Property Tax Assessment Board of Appeals (PTABOA), which hears appeals on real estate and personal property assessments.
PTABOA: (Property Tax Assessment Board of Appeals.)
IC 6-1.1-28-1 Sec.l. Each county shall have a County Property Tax Assessment Board of Appeals composed of individuals who are at least eighteen (18) years of age and knowledgeable in the valuation of property. The fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level II assessor-appraiser. The board of commissioners of the county shall appoint two (2) freehold members so that not more than three (3) of the five (5) members may be of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the county commissioners must be a certified level II assessor-appraiser. A person appointed to a property tax assessment board of appeals may not serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the property tax assessment board of appeals. The county assessor is a non-voting member of the property tax assessment board of appeals and shall serve as secretary of the board. A majority of the board constitutes a quorum for the transaction of business. Any Question properly before the board may be decided by the agreement of a majority of the whole board.