Auditor Real Estate Responsibilities

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What are the real estate responsibilities of the County Auditor?

While practices vary between counties, in general the County Auditor has the following statutory responsibilities:

• Apply Equalization Rates by property class and assessor jurisdiction to calculate equalized 100% Actual Values in odd-numbered years
• Apply annual Rollback Rates by property class to calculated Taxable Values
• Enter state-certified values for utilities and railroads for taxation
• Administer Tax Districts, TIF Tax Districts, and SSMID Districts such that taxpayers pay the correct amounts and governmental authorities receive the correct amounts
• Calculate and certify base value and increment value in TIF Tax Districts
• Certify Taxable Values to cities, schools, townships, and other governmental bodies for use in preparing annual budgets
• Review and certify the budget of cities, schools, townships and other governmental bodies for the compliance of tax rate limits
• Certify annual Consolidated Tax Levy Rates by Tax District
• Calculate and certify taxes to the county treasurer for collection
• Calculate and certify drainage assessments to the county treasurer for collection
• Maintain the official county plat books and transfer books, and enter ownership name changes for taxation and assessment
• Certify amounts Military Exception, Homestead Credit, Ag Land Credit, and Family Farm Credit to the state