The division conducts annually an evaluation of each county assessor’s operations for that calendar year. The evaluation includes but is not limited to a review of: the annual report to the county commissioners; the assessor and employees possession of, compliance with and knowledge of regulations, orders, rulings, and instructions pertaining to the Property Tax Code, valuation manuals, and cost schedules; The assessor’s compliance with training; the assessor’s and employees attendance at and participation in training programs on technical, legal and administrative aspects of property taxation; maintenance of current maps and property record cards; the assessor’s allowance or disallowance of exemptions; a field review of the operations of the assessor’s office; and any other information which may aid the division in evaluating the assessor’s operation.
County Assessors are required to understand and comply with the Property Tax Code in its entirety. Their primary responsibility is to determine and maintain current and correct values of property within their assessment practices. This requires awareness of market conditions, fairness and efficient implementation of policy to advance these goals. The Property Tax Division’s mandate to evaluate the performance of County Assessor’s Offices annually, to provide technical assistance, and to implement training programs are in statute to assist the Assessor’s in meeting their statutory requirements under the Property Tax Code.