Auditor's Office Functions

Auditor’s Office Does

This office does:

• Calculate and create tax notices for all real and personal property
• Process claims for tax refunds on real and personal property
• Process motor vehicle appeals (i.e. excessive miles, conditional depreciation)
• Accept business personal property tax returns
• Assess business personal property, motor vehicles, aircraft, boats and motors
• Calculate and issue agricultural property rollback tax notices
• Qualify residents for the Homestead Exemption Program
• Levy penalties as required by law
• Compile tax data to assist councils for levying purposes and bond issues
• Accept request for waiver of penalty due to county error.

Auditor’s Office Does Not

This office does not:

• Set millage rate (The millage rate is determined by the County Council, Town Councils, School Boards, and Special Purpose Districts)
• Set fees (Fees are set by the County Council)
• Determine how taxes are used (This determination is made by the County Council, Town Councils, School Boards, and Special Purpose Districts)
• Collect current tax payments (These are collected by the Treasurer)
• Collect delinquent tax payments (These are collected by the Delinquent Tax Collector)
• Assess the value of real estate (Assessments are completed by the Assessor)
• Approve the 4% assessment ratio for owner-occupied residential real estate property (This approval is determined by the Assessor)
• Issue mobile home decals (Mobile home decals are issued by the Mobile Home Division of the Assessor’s Office)
• Accept vehicle license plates (License plates are accepted by the Department of Motor Vehicles)
• Remove penalty, unless determined a county error by committee