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Assessor
The Linn County Assessor's Office assesses real property in Linn County except property in Cedar Rapids. For property information, please visit the assessor's website.
The assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within their jurisdiction, except that which is otherwise provided by law. This would include residential, commercial, industrial, and agricultural classes of property.
Real property is revalued every two years. The effective date of the assessment is January 1 of the current year. The assessor determines a full or partial value of new construction or improvements depending upon the state of completion as of January first.
The assessor does not:
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 proportionate to the value of your property compared to the total value of the taxing district in which your property is located.
The local assessor is appointed by a conference board to a six-year term. All assessors must have successfully passed the assessor exam given by the Department of Revenue. Each assessor must successfully complete 150 hours of formal continuing education in order to be eligible for reappointment.
Responsibilities
The assessor is charged with several administrative and statutory duties; however, the primary duty and responsibility is to cause to be assessed all real property within their jurisdiction, except that which is otherwise provided by law. This would include residential, commercial, industrial, and agricultural classes of property.
Real property is revalued every two years. The effective date of the assessment is January 1 of the current year. The assessor determines a full or partial value of new construction or improvements depending upon the state of completion as of January first.
General 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 proportionate to the value of your property compared to the total value of the taxing district in which your property is located.
Appointment
The local assessor is appointed by a conference board to a six-year term. All assessors must have successfully passed the assessor exam given by the Department of Revenue. Each assessor must successfully complete 150 hours of formal continuing education in order to be eligible for reappointment.