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Assessor Duties

Assessor Duties

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 his/her jurisdiction except that which is otherwise provided by law. This would include residential, multi-residential, commercial, industrial and agricultural classes of property.

  • Real Property is revalued every two years
  • The effective date of the assessment is January 1st of the current year.
  • The assessor determines a full or partial value of the new construction, or improvements depending upon the state of completion as of January 1st.

Due to the growing concern over the COVID-19 virus, all business with the Polk County Assessor’s office will be conducted via telephone, internet, fax, or mail only. At this time our office will be closed to the public