What is the role of the county level in assessment?

The county level plays a crucial role in assessment as it is primarily responsible for the equalization of assessments. This process ensures that property assessments within the county are uniformly applied and reflect fair market values across different municipalities. Equalization helps to mitigate disparities that might arise due to varied assessment practices at the local level, enabling a more equitable distribution of tax burdens.

Correct equalization practices are essential for maintaining the integrity of property tax systems, as they ensure that no specific group of property owners is unfairly taxed compared to others. By equalizing assessments, the county helps guarantee that all taxpayers contribute their fair share to local government funding while adhering to state laws and regulations regarding property assessment values.