Real Estate Responsibilities of the County Auditor

For a summary of the whole property tax process including property assessment and tax credits, see Property Taxes. While practices vary between counties, in general the county auditor has the statutory responsibilities:

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