General Misconceptions About the Assessor's Duties:

The County Assessor DOES NOT:

• Collect Taxes
  

• Determine Tax Levies
  

• Set Policy for the Board of Equalization

The County Assessor is concerned with market value, not taxes. Taxing jurisdictions such as schools, fire districts, road districts, etc. adopt budgets after public hearings. The budget of the individual taxing jurisdiction determines the tax levy for that jurisdiction, 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 the taxing district in which your property is located.