The Linn County Assessor's Office creates these annual reports to give Linn County residents a better understanding of the role of the Linn County Assessor’s Office. The reports contain a general overview of the office and some specific figures that were used to change values.
By statute, every odd-numbered year is a reassessment year in Iowa. In reassessment years, assessors have the statutory responsibility to reassess all property in their jurisdiction and to notify property owners of the change in their property’s value. Assessors seek value, not revenue. Assessors do not calculate taxes, determine the tax rates, or collect taxes.