County Assessor - The County Assessor processes appeals of the Township Assessor's determinations; determines those properties that are tax-exempt (churches and non-for-profit organizations) and takes filings for and calculates inheritance tax. Verifies sales disclosure information.

Township Assessor - The Township Assessor identifies, lists and calculates the assessed value of real and personal property within their township.

PTABOA - Property Tax Assessment Board Of Appeals. The board is composed of five people include the County Assessor, acting as secretary per statute. The board holds a hearing for the petitioner and assessor who do not agree on their assessed value and issues a determination.

Assessment Notice - Form 11 - This is the notice sent by the Township Assessor showing the assessed value of your property.

Land - The ground on which improvements may be placed. Does not include anything but the land itself.

Improvement - Anything that is built on the land (i.e. house, barn, pool, paving, etc.)

Real Property - The sum of tangible and intangible rights in land and improvements on that land.

Personal Property - All movable items not permanently affixed to or part of the real estate.

Real Estate - The physical land and everything permanently attached to it.