What is a primary function of the State Tax Commission?

The primary function of the State Tax Commission is to establish assessment procedures. This responsibility is crucial as it ensures that property assessments across the state are conducted fairly, consistently, and according to the established standards and guidelines. By setting these procedures, the commission promotes equity in how properties are valued for tax purposes, which is essential for maintaining public trust in the property tax system.

For this reason, the establishment of assessment procedures directly impacts local units of government and how they assess properties, which ultimately influences property tax collections. Through clear and standardized procedures, assessors can perform their duties effectively, ensuring that property values reflect market conditions and are compliant with state laws.

Other options, while related to taxation and assessment, do not capture the primary role of the State Tax Commission as accurately. For instance, negotiating property tax rates pertains more to budget considerations at the local level rather than the commission's responsibilities. Auditing assessments is indeed a function that can occur, but it falls more under compliance monitoring rather than the establishment of procedures itself. Collecting state taxes is a separate function typically handled by the Department of Treasury, rather than the State Tax Commission.