The Assessor lists and places a value on all real estate within the county and also on personal property (which includes such things as machinery, office equipment, and similar items). Maps, records, and other documents are kept to help establish the value of such property. Tax rolls are then prepared to be used as the base for ad valorem (at value) taxation for the two school districts, five cities, and the county. The Assessor presents these tax rolls to the Board of Supervisors for public hearings and approval. He or she also helps homeowners file for homestead exemption, which allows some of the homeowner's property to be exempt from property (ad valorem) taxes.
"It is my desire to administer a professional, courteous, efficient Tax Office that returns a maximum net tax to the cities, schools and county governments. The only successful and tolerable method of doing my job is to be fair and equal in all my decisions. My door is always open to you."
Gerald R. Barber
County Tax Assessor
ASLA, IAAO, MAE, MSA,GAA