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Assessor's Duties
The assessor is charged with several administrative and statutory duties. The primary duty and responsibility is to make sure all real property within the jurisdiction is assessed except where the law provides otherwise. This includes residential, commercial, industrial and agricultural classes of property.
Real property is revalued 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 does not collect taxes, calculate taxes, or determine the tax rate. The Assessor is concerned with value, not taxes.
* Based on information prepared by the public relations committee of the Iowa State Association of Assessors
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