At which level of government do assessors and Boards of Review operate?

Assessors and Boards of Review primarily operate at the local level of government. This is where property assessments are conducted for local taxation purposes, which includes determining the value of properties within municipalities or townships. Local assessors are responsible for maintaining property records, conducting assessments, and ensuring that property taxes are applied fairly based on assessed values.

Moreover, Boards of Review, which are established to handle appeals of property assessments, function locally as well. They allow property owners to challenge their assessed values and ensure that assessments comply with state law and local policies. The involvement at the local level creates a direct link between the assessors and the communities they serve, ensuring that property taxes reflect the realities of local property markets and conditions.

The other levels of government—federal and state—do not directly handle property assessments in the same way; rather, they may set overarching guidelines and frameworks that local governments must follow. The county level can be involved in broader assessments, but the direct operation and the appeals process are fundamentally local in nature.