Assesses all real estate and personal property (businesses, manufactured homes, boats, and airplanes) located throughout the entire county.

Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed.

Mails out the property tax bills, collects the money, and deposits it in the County Treasury.

Allocates the money to over 900 local taxing agencies, including the County, cities, schools and special districts.