Why do we have property taxes?

Property taxes originated as a method for distributing the costs of certain geographically based services such as schools, fire protection, lighting, water & sewer districts. This "ad valorem" or "according to value" method of taxation attempts to distribute these costs fairly among those who theoretically benefit from the services. The amount of tax attributable to each property is in proportion to that individual property's value. The property tax has always been considered relatively stable source of money because it does not fluctuate as do sales and income taxes.
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What else does the assessor do?

The assessor's office maintains current data on each parcel it assesses. This data includes ownership information, maps of parcel boundaries, inventories of land and structures, property characteristics, and any applicable exemptions. The assessor's office also, of course, analyzes trends in sales prices, construction costs, and rents to estimate the value of all property.
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What are my rights and responsibilities as a property owner?

     If you do not agree with the value your assessor has placed on your property, you should call or stop by the assessment office to discuss the matter. Contrary to popular belief, the assessor's job is not to artificially increase assessments, but to maintain the most equitable values possible on all properties. Most assessors maintain records on many hundreds, if not thousands of properties. It's reasonable to expect an error or oversight from time to time.
      You can help yourself and your assessor by making sure the information on file is as accurate as possible. The assessor should answer your questions about your assessment and explain how to appeal if you cannot come to an agreement. You can help by providing accurate information.
      It's easy to lose your temper when you're talking about something as important as taxes. Try to remember the limits of your assessor's job responsibilities. If you think your assessment is too high, the assessor's office is the right place to go. If you think taxes are too high, you should make your opinion known to the elected officials who make up the budget -- your mayor, supervisor, city, village, or town council, county legislature, school board, etc.
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