ASSESSMENT OFFICE
Department of Finance and Administration
John Frazier, C.P.E., Chief Assessor Greene County Office Building, 2nd Floor
93 East High Street, Waynesburg, PA 15370
Phone: 724-852-5211 / Fax: 724-852-5383
Office Hours: 8:30 a.m. to 4:30 p.m., Monday - Friday
OFFICE OVERVIEW:
The Greene County Assessment Office, under the supervision of the Greene County Board of Commissioners, shall employ the three universal approaches to value in arriving at the Fair Market Value of all land, improvements and minerals within the county. This course of action will provide for a uniform and equalized method of assessment throughout the county.
In this process, the office’s objective is to regard property owners, taxpayers and others with dignity and respect. The office’s fundamental ambition is to find ways to help and lend a hand to resolve questions and concerns of taxpayers, property owners and others.
The Assessment Office is to arrive at the Fair Market Value of all taxable property within the county. The Fair Market Value represents the amount for which one could willingly sell property to a willing purchaser/buyer. If the property owner feels that the Fair Market Value arrived at by the Assessment Office is a fair estimate of the property’s selling potential, then the Assessment Office has met its duty under the law.
HOW PROPERTY TAXES ARE DETERMINED:
Many property owners believe that the Assessment Office establishes the taxes on a property. This is not true; the Assessment Office establishes the Fair Market Value of the property only. The taxing authority (county, municipality or school district) establishes the taxes. Real estate taxes are established by the various taxing authorities. The taxing authority takes the total of ALL taxable real estate value in the authority’s district and divides this amount into the budget requirements for revenue for the district. This simple mathematical calculation results in the tax millage rate.
As property owners and taxpayers consider the tax rates set by the taxing authorities, they should give close attention to tax rates or "millage" changes of those taxing authorities. The millage or tax rates are set by the various taxing authorities within whose jurisdiction the property is located.
For example, if the Assessment Office determines the total of all taxable property in a certain school district to be $120,000,000, and the school district requires $5,000,000 in revenue from property taxes, the school district would make the following calculation: $5,000,000 (revenue needed) divided by $120,000,000 (total taxable property in the district) = .04167.
Therefore, the property rate for that school district will need to be 41.67 mills to receive the needed $5,000,000 in revenue. A person owning a property assessed at $50,000 will pay $2,083.50 in property taxes (.04167 X $50,000).
If, in the above example, the school district increases the budget to $7,500,000 needed in revenue from property taxes, then the following mathematical calculation produces the tax rate: $7,500,000 divided by $120,000,000 = .0625, or 62.5 mills.
The owner of the $50,000 assessed property will pay $3,125 in taxes (.0625 X $50,000). Property taxes increased by $1,041.50, even though the assessed value remained the same.
WEB-BASED PROPERTY RECORD ONLINE ACCESS:
The Greene County Online Assessment Database is available to licensed professionals at a fee. Greene County reserves the right to change the fee and/or the way the site is accessed, as well as the content of the site, at any time. The current fee structure allows for unlimited access for up to two concurrent users in an organization.
Click here for more information on accessing property records online.
GEOGRAPHIC INFORMATION SYSTEM (GIS):
Geographic Information System (GIS) is an analytical tool that allows an operator to view map layers on a computer screen while accessing databases of the map features. By viewing the map layers simultaneously, one can analyze relationships within and between the different layers.
In other words, a GIS is simply a way to show information about a city in a "picture" form. It has been said that 90 percent of a city's operations are land-related, whether it is locating a home for a 911 call or planning an economic development project. A GIS goes beyond the ability to simply look at a map. With a GIS, one click on a map can indicate such things as a street name, the location of the nearest elementary school or a view of a local park.
Click here for more information on our GIS.
HOMESTEAD & FARMSTEAD APPLICATIONS:
The Homeowner Tax Relief Act of 2004 allows school districts to reduce property taxes through a homestead exclusion. Property tax relief will be funded by a combination of state revenue from gaming and dedicated local income taxes.
OFFICE STAFF & PROFESSIONAL STANDINGS:
The Assessment Office appraisers are licensed as Certified Pennsylvania Evaluators (C.P.E.). To obtain this license, each person must attend more than 90 hours of training in real estate valuation and pass a comprehensive test administered by the Pennsylvania State Board of Certified Real Estate Appraisers. After the license is granted, each person must complete bi-annually at least 28 hours of continuing education in real estate with at least six hours in Uniform Standards of Professional Appraisal and Assessment Law. The person is licensed to perform ad-valorem (at value) appraisals for real estate taxation.
Ryan White, Field Assessor 1 (Phone: 724-852-1041)
COUNTY TAX & ASSESSMENT BOARDS: Board meetings are conducted immediately following the first Commissioners’ agenda meeting of the month, once per quarter, in the Commissioners’ first-floor conference room, and then will meet as needed. Board members include the Commissioners and three individuals appointed by the commissioners.
Assessment Board of County Commissioners: (updated 9/1/2010)
Today's date is:
For general information, please contact the Information Services at 724-852-5399 / Toll Free: 1-888-852-5399.
County Office Building, 93 E. High Street, Waynesburg, PA 15370
