What role does the tax assessor play in a municipality?

The tax assessor plays a crucial role in a municipality by setting property values and assessments. This responsibility is vital as it directly impacts the municipality's revenue generation through property taxes, which fund essential services such as public safety, education, and infrastructure maintenance. The assessor evaluates properties within the municipality, determining their market value based on various factors like property size, location, and improvements made to the property. This valuation process ensures that property taxes are fairly assessed and reflects the current market conditions.

This function is a key aspect of local governance, as accurate property assessments help maintain equitable taxation and are fundamental to the municipality's financial health. The role of the tax assessor is distinct and does not entail responsibilities associated with city planning and zoning, budget management, or political strategy development, which are handled by different professionals within the municipal framework.