The County Assessor is a statutory office created by the Indiana General Assembly and is elected every four years. The primary responsibilities of the county assessor are to determine the assessed value of property in the county and certify those values to the county auditor for the preparation of property tax statements. The assessor does not establish the tax rate, only the assessed value of property.
Indiana law provides taxpayers the ability to file an appeal with the county assessor to challenge the value(s) placed on their property.
In addition to the primary duties listed above, the assessor provides the following to the taxpayers of their community (Generally see IC 36-2-15, for all duties of the county assessors)
- identifies, calculates and lists the assessed value of all real and personal property for each parcel in the county;
- uses modern technology / tools and proven processes, to perform mass appraisal on real property and is responsible for the selection of those tools;
- provides assessment values to the taxpayers via a Form 11 once per year;
- performs annual trending, bringing assessed values in line with market values;
- oversees the General Reassessment process, which is completed on 25% of the county every year;
- serves as Member/Secretary of the County Property Tax Assessment Board of Appeals (PTABOA);
- insures countywide uniform Property Assessment Equalization;
- discovers and identifies omitted real and business personal property;
- calculates the assessed value of all real property in each taxing district;
- verifies and reviews the self-reported values of all business personal property in each taxing district;
- calculates the total assessed value of each taxing district;
- follows state statue to certify current assessments to the County Auditor’s office;
- utilizes recent sales of land (Sales Disclosures) to establish base market rates and values in each neighborhood, adjusts base values for location, nearness to amenities and other influence factors; and
- works closely with the Department of Local Government Finance, which adopts the rules for assessing of property in Indiana.
The Boone County Assessor is located on the first floor in the southwest corner of the Boone County Courthouse. Primary questions regarding real property assessments, appeal information, sales disclosures and re-assessment can be directed to this office.
The Boone County business personal property and mobile home assessments are conducted in the basement of Boone County’s facility located at 220 W Washington St, Suite B103, Lebanon Indiana.