Assessor Functions & Responsibilities

Assessor's Office Functions

The primary function of the Assessor's Office is to assess the value of Real and Personal Property. Property taxes in Indiana are collected by the local County Treasurers, based on assessments that are provided by the County Assessors. These assessments are based on guidelines and regulations set forth by Indiana State legislators and adopted by the Indiana Department of Local Government Finance.

Key Responsibilities of the Assessor

  • Oversees the General Reassessment process
  • Calculates the total assessed value of each taxing district
  • Certifies current gross assessments to the County Auditor's Office
  • Collects and maintains sales information on properties sold from 1997 to present
  • Ensures uniformity and equitable assessments for all property owners
  • Selects the Assessment Software and Computer Systems
  • Processes Appeal of Assessment petitions
  • Oversees review and verification of the self-reported values of all personal property in each taxing district
  • Processes Not-For-Profit Property Tax Exemption Applications
  • Serves as Secretary on the County Property Tax Assessment Board of Appeals (PTABOA)
  • Utilizes Sales Disclosures to establish base market rates and values in each neighborhood and adjusts base values for location, distance to amenities, and other influence factors