About the Board

Every general reassessment of real estate in the county shall be made by:

• (i) a professional assessor appointed by the governing body, certified as qualified by the Department of Taxation
• (ii) a board of assessors of not fewer than three members, with not more than one member from each magisterial district within the county appointed by the governing body.

Any persons appointed to a board of assessors are required to be real property owners in the county.  The assessors shall be designated on or after July 1 in the year immediately preceding the year in which the general reassessment of real estate is required to be made.

The Board assesses all real estate within the county and transfers such assessment to the Commissioner of the Revenue.  Prior to transferring the final assessment to the Commissioner of the Revenue, the Board provides any real property owner whose property has been assessed an opportunity to be heard.