What is an assessor's role during a property tax appeal?

An assessor's role during a property tax appeal primarily involves defending the property valuation they have assigned. This is critical because the valuation serves as the basis for the property tax that a homeowner or property owner is obligated to pay. When a property owner disputes their assessed value, it becomes the assessor's responsibility to justify the valuation using data, comparable property valuations, and established assessment practices.

This process often includes presenting evidence to support the initial valuation, which may involve demonstrating that the methodology used for assessment was accurate and compliant with local laws and appraisal standards. The assessor might also provide insights into market trends or improvements made on the property that justifies the valuation.

In contrast, other choices imply roles or actions that do not align with the assessor's responsibilities. For instance, changing the valuation without approval would violate procedural integrity and regulatory standards, while collecting additional taxes is not part of an assessor's responsibilities; those tasks are typically managed by the tax collection office. Enforcing local ordinances relates to a different governmental function and not to property tax assessments or appeals.