Equalization (County Assessor)
Department Responsibilities
The function of the Brown County Equalization is to establish an assessed value for every piece of property within the county. Those property values are then used to determine the real estate tax due from that property.
Non-agricultural property is assessed according to what value in dollars it would sell for on an open market. Agricultural property is assessed according to the amount of and capability of each different soil type within an agricultural property to produce an agricultural commodity.