Assessor vs treasurer: who does what
Who values property and who collects the tax, state by state.
What the office does
The assessor (or appraiser, appraisal district, property valuation administrator, lister or director of equalization) decides what each property is worth for tax purposes and keeps the parcel and owner list. The treasurer (or tax collector, tax commissioner, trustee or tax assessor-collector) sends the bills, takes payments and handles delinquencies. Rates are set by the counties, cities, school districts and other bodies that levy the tax. A question about value goes to the assessor; a question about a bill or a payment goes to the treasurer.
Owner names and values are usually on the assessor's free online search. See the property records guide.
The office in each state
| State | Values property | Collects the tax |
|---|---|---|
| Alabama | Revenue Commissioner (most counties) / Tax Assessor | Revenue Commissioner (most counties) / Tax Collector |
| Alaska | Borough/municipal assessor (e.g., Municipality of Anchorage Property Appraisal Division) | Borough/municipal finance or treasury office |
| Arizona | County Assessor | County Treasurer |
| Arkansas | County Assessor | County Collector (tax collection); County Treasurer |
| Colorado | County Assessor | County Treasurer |
| Connecticut | Town Assessor | Town Tax Collector |
| Delaware | County Office of Assessment / Finance | County finance / billing division |
| District of Columbia | Office of Tax and Revenue, Real Property Tax Administration | — |
| Florida | Property Appraiser | Tax Collector |
| Georgia | Board of Tax Assessors | Tax Commissioner |
| Hawaii | County Real Property Assessment Division (Honolulu: Department of Budget and Fiscal Services) | Honolulu: BFS Treasury Division |
| Idaho | County Assessor | County Treasurer (ex officio tax collector) |
| Illinois | County Assessor (Cook, St. Clair) / Supervisor of Assessments / Township Assessor | County Treasurer (county collector) |
| Indiana | County Assessor or Township Assessor | County Treasurer |
| Iowa | County Assessor (or City Assessor in some cities) | County Treasurer |
| Kansas | County Appraiser | County Treasurer |
| Kentucky | Property Valuation Administrator (PVA) | County Sheriff (delinquent: County Clerk) |
| Louisiana | Assessor (parish assessor) | Sheriff and Ex-Officio Tax Collector; Orleans: City of New Orleans Bureau of Treasury |
| Maine | Municipal Assessor (State Tax Assessor in unorganized territory) | — |
| Maryland | State Department of Assessments and Taxation (local SDAT assessment office; Supervisor of Assessments) | County (or Baltimore City) finance / tax billing and collection office |
| Massachusetts | Assessors (city/town) | — |
| Michigan | Assessing Officer (township or city) | Township treasurer or other collector; County Treasurer for delinquency |
| Minnesota | County Assessor | County Treasurer |
| Mississippi | Tax Assessor (or Tax Assessor/Collector) | Tax Collector (or Tax Assessor/Collector) |
| Missouri | County Assessor | Collector of Revenue (county collector-treasurer in township-organization counties) |
| Montana | Montana Department of Revenue (Property Assessment Division) | County Treasurer |
| Nebraska | County Assessor | County Treasurer |
| Nevada | County Assessor | County Treasurer (ex officio tax receiver) |
| New Hampshire | Selectmen or assessors (city/town) | — |
| New Jersey | Municipal Tax Assessor | Municipal Tax Collector |
| New Mexico | County Assessor | County Treasurer |
| New York | Assessor / Board of Assessment Review (city or town) | — |
| North Dakota | County Director of Tax Equalization; township and city assessors | County Treasurer |
| Ohio | County Auditor | County Treasurer |
| Oklahoma | County Assessor | County Treasurer |
| Oregon | County Assessor | County Tax Collector (designated by county governing body) |
| Pennsylvania | County Assessment Office / Board of Assessment Appeals | — |
| Rhode Island | City/Town Tax Assessor | City/Town Tax Collector |
| South Carolina | County Assessor | County Treasurer |
| South Dakota | Director of Equalization | County Treasurer |
| Tennessee | Assessor of Property | County Trustee |
| Texas | Chief Appraiser, county appraisal district | County Tax Assessor-Collector |
| Utah | County Assessor | County Treasurer |
| Vermont | Listers (or hired assessor) | — |
| Virginia | Commissioner of the Revenue (or local assessor/board of assessors) | Treasurer |
| Washington | County Assessor | County Treasurer |
| West Virginia | County Assessor | County Sheriff |
| Wisconsin | Municipal (city/village/town) Assessor | Municipal Treasurer, then County Treasurer |
| Wyoming | County Assessor | County Treasurer |
Each state links to its guide, where every office and fee carries its official source and check date. Fees shown are the state’s fee for a copy; the state guide lists the others.