Duties
An assessor's primary duty is to assess all real property, which includes residential,
multi-residential, commercial, industrial, and agricultural. The Iowa Department of Revenue
assesses public utilities and railroads. An on-going process of gathering and reviewing information,
measuring and listing new construction and investigating sales of real estate is used to provide accurate
and current values.
The effective date of the assessment is January 1st. The assessor
determines a full or partial value for new construction and improvements depending upon their state as of
January 1st. Real property is revalued every two years on the odd numbered years.
Owners who are dissatisfied with the assessed value may appeal annually, between April 2 - April 30,
to the Board of Review. The Board of Review is s a 5 member board appointed by the Conference Board.
The County Assessor's office provides a significant amount of information regarding property values,
selling prices, ownership, and physical characteristics to the public and other city and county departments.
About the Assessor
Assessors are appointed to their position by Conference Board consisting of the members of the Board of Supervisors,
the Mayors of all the incorporated cities, and a member of each school district within the jurisdiction.
Each of Iowa's 99 counties has one assessor. Eight Iowa cities have their own assessor. A city with a population of 10,000 or
more may elect to have their own assessor. In cities having an assessor the conference board shall consist of the members
of the city council, school board and county board of supervisors. To be eligible, they must have a high school diploma or GED
and pass an examination administered by the Iowa Department of Revenue. To be reappointed, they must successfully complete a
continuing education program equal to 150 hours of classroom instruction during their 6-year terms.
The Conference Board approves the Assessor's budget and after a public hearing acts on adoption of the same.
The Assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for the budget.
GENERAL MISCONCEPTIONS ABOUT THE ASSESSOR'S DUTIES
The Assessor DOES NOT:
- Collect taxes
- Calculate taxes
- Determine tax rate
- Set policy for the Board of Review
The Assessor is concerned with value, not taxes. Taxing jurisdictions such as schools, cities and county, adopt budgets after
public hearings. This determines the tax levy, which is the rate of taxation required to raise the money budgeted. The taxes
you pay are proportional to the value of your property compared to the total value of property in your taxing district.
