What is the assessor's primary responsibility regarding property tax?

The primary responsibility of the assessor regarding property tax is to determine the Fair Market Value for all properties. This involves evaluating properties to establish their value as a basis for taxation. An accurate determination of Fair Market Value ensures that property owners are taxed appropriately according to the value of their property, which can fluctuate due to various factors like market conditions, property improvements, and location changes.

While calculating property taxes and inspecting properties are important aspects of the overall property tax process, they stem from the fundamental task of determining the property’s value. If the assessed value is incorrect, it can lead to either underfunding or overburdening local services. Advising the government on tax policy, although relevant in the broader context of taxation, falls outside the core responsibility of an assessor, which is primarily focused on property valuation.