1. Briefly describe the responsibilities of the assessor and what specific training or experience you have to carry out those responsibilities.
Mari Miller (R): An assessor determines the value of property for local real estate taxation purposes according to its market-value-in-use. This includes keeping accurate records of property transfers, real estate sales, and performing annual adjustments to assessments. Cyclical reassessment is done wherein a portion of the county is physically visited every four years. Of course, there are also other duties. An assessor must attain a level 1, 2, and 3 appraiser-assessor certification. I believe current legislation gives a newly elected assessor a year to attain this upon taking office. Thirty (30) hours of continuing education is required in a two-year cycle.
2. What factors determine property values and how does the assessor make sure the valuation of properties is accurate and fair?
Miller : Basic factors in determining a property value would be the size of the lot or acreage, year of construction, construction type and materials, square footage of the building (improvement in assessor language), number of plumbing fixtures, etc. There is a lot more information that needs to be collected in order to determine the base value. Annual adjustments are then made to the improvement value based on the previous year’s real estate sales. Every four years or so a property will be revisited during cyclical reassessment to verify the data and check for accuracy.
3. What are the most important issues or challenges that will face the assessor’s office this year and in the foreseeable future and how would you address them?
Miller: Budgetary concerns are always an issue. What will the legislators do that affect the assessor’s office and duties in the future? That will determine how the issues are addressed.
4. Briefly explain the property appraisal appeal process.
Miller: Before May 1st each year the Notice of Assessments are mailed out. That opens the 45-day window in which a taxpayer may appeal their assessment. Only assessments can be appealed- not taxes. The due date is usually June 15th. The assessor will review the appeals and reach out to the taxpayer in an informal setting. If a mutual agreement is not reached between the parties then the taxpayer may have a hearing by the Property Tax Assessment Board of Appeals (PTABOA). If the taxpayer is not satisfied with the board’s decision they may appeal to the Indiana Board of Tax Review.
5. What, if anything, would you change about the property appraisal system and why?
Miller: Mass appraisal is a very complicated system often with reporting deadlines that don’t make much sense. I am sure that someone smarter than I will someday figure out a way to streamline the assessing system.
ABOUT THE OFFICE
The county assessor is a statutory officer who is elected to a four-year term and is not subject to term limits.· Functions under the direction of the state board of tax commissioners and is subject to removal by that board· Must have level III certification· Is the county inheritance tax appraiser; oversees any general reassessment in the county; and serves as secretary of the property tax assessment board of appeals (PTABOA) which hears appeals on property tax assessments.
SOURCE: The League of Women Voters Brown County
