What is the primary duty of a Certified Tax Assessor (CTA)?

The primary duty of a Certified Tax Assessor (CTA) is to determine fair market values for properties under their jurisdiction. This involves evaluating properties using various methods and data in order to ascertain their value for taxation purposes. Accurate valuation is essential because property taxes are calculated based on these assessed values, ensuring that each property owner pays their fair share based on the actual worth of their property within the real estate market.

Assessors employ a range of techniques to estimate property values, including the sales comparison approach, cost approach, and income approach, among others. These assessments are critical in maintaining equity among taxpayers, as they ensure that similar properties are valued consistently, contributing to the overall fairness of the local property tax system.

The other choices, while related to the broader tax administration process, do not reflect the core responsibility of the assessor. Enforcing tax laws pertains more to the role of tax collectors or law enforcement agencies, preparing tax returns is typically the responsibility of property owners, and collecting property taxes falls under the domain of tax collection officials rather than assessors. Thus, determining fair market values stands out as the central function of a Certified Tax Assessor.