Duties
of the Assessor's Office
PROPERTY
APPRAISER’S DUTIES
REAL
PROPERTY APPRAISAL
The Assessor's Office
does not determine property taxes. This is the responsibility of the taxing
authorities in Clinton County. These include County Government, the school
board, Suwannee River Water Management District and others. The Property
Appraiser is responsible for identifying the market value of property in
the county. In reality the market value is determined by the economy. Your
Assessor's Office estimates the market value of the property. This amount,
less the cost of selling the property, is the basis upon which the property
is appraised.
The Clinton County
Assessor's Office’s office uses nationally recognized appraisal systems
and a Computer Assisted Mass Appraisal (CAMA) system to gather, store and
analyze the large body of data necessary to arrive at a fair market value
for each parcel of property in Clinton County. Actual sales prices of
like properties in similar neighborhoods are a key component of the data
needed by the skilled and professionally trained appraisers who assist
the Assessor's Office in analyzing the real estate marketplace and evaluating
your property.
Iowa law specifies
that every property must be inspected at least once every three years.
Staff appraisers physically inspect the properties to determine any changes
such as additions, changes in condition etc. The results of the physical
inspection are noted in the CAMA system and are used in the annual calculation
of the appraised value of the property.
MOBILE
HOMES
Mobile homes have two
possible classifications. They can be categorized as real property or tangible
personal property. Real property refers to physical land and those items
permanently attached to it (.e.g. a slab construction, a barn, a fence
etc.). Tangible property is an item that is not real property; that is,
something not permanently affixed to or part of the real estate (physical
land).
Mobile homes which
are permanently installed on property owned by the owner of the mobile
home are considered real property and are appraised using the same process
as a concrete block or other building. A license identifying such a mobile
home as real property is obtained through the Assessor's Office’s and
Tax Collector’s offices. A sticker so identifying a mobile home is attached
to the mobile home.
A mobile home located
on rented or leased property is considered tangible personal property.
The county Tax Collector issues a license to identify the mobile home as
tangible personal property.
TANGIBLE
PERSONAL PROPERTY
The Assessor's Office
is also responsible for appraising tangible personal property. This includes
furniture and appliances in commercial property.
EXEMPTIONS
Iowa Law provides
for certain exemptions to the fully appraised value of real property. The
most commonly known is Homestead exemption which deducts $25,000 from the
appraised value of real property thus lowering the basis upon which tax
is calculated by the Tax Collector. Other exemptions include religious,
veteran, widow, disability, charitable and education. All requests for
exemptions must be filed no later than March 1 of any year.
MAPPING
SERVICES
The Assessor's Office
is responsible for a wide range of mapping services. Maintaining current
maps is a key part of the entire appraisal process. Your Assessor's Office
exerts tremendous energy to ensure that changes in Clinton County are
quickly reflected in the County maps. These maps are available for use
by County and municipal agencies, commercial users and others who have
a need to see a graphic representation of Clinton County.
EMERGENCY
SERVICES
The Assessor's Office
was a key player in developing and recording the 911 Emergency files. This
critical capability allows emergency and public safety officers to identify
virtually every inhabited parcel of property in Clinton County. Response
time to emergency calls and the potential for saving lives has been helped
immeasurably by developing this on line data file.