The County Assessor is responsible for accurately and uniformly determining the market value-in-use of every property in Marshall County. This is achieved by using three approaches to value: Cost, Income, and Sales Comparison. The State requires annual adjustments of assessments to reflect changes in the market. Pursuant to IC 6-1.1-4-4, the Cyclical Reassessment has commenced. Every year, we are required to review approximately 25% of the parcels in Marshall County. In general, the County Assessor performs the following duties:
Assesses Land and Buildings for Residential & Agricultural Uses
Assesses Land and Buildings for Commercial/Industrial Uses
Processes Application for Property Tax Exemptions
Annually Conducts the Cyclical Reassessment
Serves as Secretary to the Property Tax Assessment Board of Appeals
Ensures Countywide Uniform Property Assessment Equalization
Administers the Sales Disclosure Process
Certifies Annual Assessments to the County Auditor’s Office
Establishes Boundaries for Neighborhoods within their Townships
Utilizes Recent Sales of Land to Establish Base Market Rates and Values
Determines and Certifies Mobile Home Assessments to County Auditor
Processes and Certifies Personal Property Assessments
The County Assessor is a statutory officer who is elected for a term of four years and may be elected without a term limit. This official functions under the direction of the Department of Local Government Finance and is required to have an Indiana Level III Assessor/Appraiser Certification. Debra Dunning received her Level III Assessor/Appraiser Certification in 2011 as required by the State, holds a State License as a Real Estate Appraiser and Real Estate Broker, and has had eleven years real estate banking experience.
You are encouraged to contact the Assessor’s Office if you have any questions or concerns regarding your assessments. The staff will be happy to explain the various processes used in the valuation of property.