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General Information
Dates
to Remember | Information about the Assessor
Assessor's Duties | Misconceptions
about the Assessor's Work
Information
about the Assessor
Assessors are appointed to their position
by a Conference Board consisting of the members of the Board of
Supervisors, the Mayors of all incorporated cities, and a member
from each school district within the jurisdiction. A city with a
population of ten thousand or more may elect to have their own assessor.
Assessors are required by statute
to pass a state examination and complete a Continuing Education
Program consisting of 150 hours of formal classroom instruction
with 90 hours tested and a passing grade of 70% attained. The latter
requirement must be met in order for the Assessor to be reappointed
to the position every six years.
The Deputy Assessor also must pass
a state examination as well as successfully complete 90 hours of
classroom instruction of which at least 60 hours are tested.
The Conference Board approves the Assessors
budget and after a public hearing acts on adoption of it. The Assessor
is constrained by statute to a levy limitation for the budget. The
limit depends on the value of the jurisdiction.
http://www.iowaassessors.com/bremer/
Assessor's
Duties
The assessor is charged with several
administrative and statutory duties. The primary duty and responsibility
is to make sure all real property within his or her jurisdiction
is assessed except where the law provides otherwise. This includes
residential, commercial, industrial and agricultural classes of
property.
Real property is reevaluated every
two years. The effective date of the assessment is the first day
of January of the current year. The assessor determines either a
full or partial value for new construction and improvements depending
upon their state of completion on January First.
Misconceptions
about the Assessor's Work
The Assessor does
not:
- Collect Taxes
- Calculate Taxes
- Determine Tax Rate
- Set policy for the Board of Review
The Assessor is concerned with value,
not taxes.
Taxing jurisdictions such as schools,
cities and townships, adopt budgets after public hearings. This
determines the tax levy, 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 property
in your taxing district.
Dates
to Remember
January 1st
- Effective date of current
assessment
April 16 through May 5 inclusive
-
Protest of assessment period for filing with the local Board of
Review
May 1 through adjournment
- Board
of Review meets each year.
October 15 through October 25 inclusive
- Protest period for filing with Board of Review on those properties
affected by changes in value as a result of the Director of Revenue
and Finance Equalization Orders (odd numbered years.)
By July 1- Period for filing for Homestead
Credit and Military Exemption. One time filing is provided, by statute,
unless the property owner is
(1) filing for Military or Homestead
Credit the first time
(2) has purchased a new or used home and
is occupying the property as a homestead as of July 1st; or
(3)
owner was using as a homestead but did not previously file.
Filing is required on the following,
if provisions have been made for exemptions as required:
Annual
Permanent
Family Farm Credit
Forest Reservations
Fruit Tree Reservations
Pollution Control
Impoundment Structures
Wildlife Habitat
Native Prairies
Open Prairies
Other
Forest Cover
Urban Revitalization
River and Stream Banks
Industrial Partial
Recreational Lake
427B
Wetlands
Disabled Veterans Homestead
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