Assessor

Our assessor for the Village of Brownsville is the respected, Erma Franke. She has been the Village's assessor for many years and also serves surrounding communities in the assessor capacity as well.

The tax bill residents pay is based on an assessment of property. The tax is determined at a rate, currently 20.40 per $1,000. So, just to keep it simple, a house assessed at 100%, and $100,000 would owe $2,040 in property taxes. A house assessed at $250,000 would owe $5,100. Who determines a specific house's assessed value? Our assessor, Erma. She uses different tools to reach an assessment that correctly meets requirements set by established standards.

Once a year, residents may review their (or any residents) valuations. This is called Open Book. It is here you may review your assessment and if you wish, contest the figure by filing an objection with the Clerk. If you contest the valuation, you will appear at the Board of Review, where the Village Board will determine the assessment.

To be clear: First comes Open Book, then filing an objection, then Board of Review. The Board of Review can hear only sworn oral testimony regarding the value of the property. It cannot hear protests regarding the amount of property taxes or questions of exemption. The best evidence of value is a recent sale of contested property. The next best is a sale of comparable property. If the above evidences are not available, some other evidence should be presented such as: cost, appraisal, and sales of like property.

The Dates for 2012 are: Open Book, July 12th, 4:00-6:00pm at the Village Hall

                                            Board of Review, July 30th, 5:00-7:00pm at the Village Hall