The County Assessor supervises and directs the assessment of all property in Webster County. Duties include: establishing, maintaining and equalizing values on real and personal property, reviewing applications for tax exemptions (real and personal property) and preparing abstracts for the State of value and certification of taxes levied. Real property that is subject to taxation must be assessed as of January 1 of each year and the value is determined using the mass appraisal method based on sales and market.
Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish a tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value. THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.
Property valuations may be protested between June 1 and June 30. A protest form must be submitted to the County Clerk and a hearing time and date be set before the County Board of Equalization.