County Assessor

Definition of Terms

County Assessor - The County Assessor processes appeals of the Township Assessor's determinations; determines those properties that are tax-exempt (i.e., churches and not-for-profit organizations) and; takes filings for and calculates inheritance tax.

Township Assessor - The Township Assessor identifies lists and calculates the assessed value of all real and personal property in the county.

PTABOA - Property Tax Assessment Board of Appeals.

Assessment Notice - Form 11- This is the notice sent by the Township Assessor showing the assessed value of your property.

Land - The ground on which improvements may be placed. Does not include anything but the land itself.

Improvements - Anything that is built on the land. (i.e., house, barn, pool, paving etc.)

Real Property - The sum of tangible and intangible rights in land and improvements on the land.

Personal Property - All movable items not permanently affixed to or part of the real estate.

Real Estate - The physical land and everything permanently attached to it.