Kossuth County Assessor

114 W. State Street | Algona , IA 50511 | Phone: (515) 295-3857 | Fax: (515) 295-3071 | jsamp@co.kossuth.ia.us

Office Hours: 8 am to 4 pm, Mon.-Fri.
The Kossuth County Assessor is charged with several administrative and statutory duties. The Assessor's primary duty and responsibility is to assess all real property, which includes residential, commercial, industrial, and agricultural classes of property, within its jurisdiction except that which is otherwise provided by law. Real property is revalued every two years. The effective date of the assessment is January First of the current year. The assessor determines a full or partial value of new construction, or improvements depending upon the state of completion as of January First.

The Kossuth County Assessor is appointed by the Kossuth County Conference Board consisting of the members of the Kossuth County Board of Supervisors, the Mayors of all incorporated cities within Kossuth County and a member from each school board within the county. The Conference Board approves the assessor's budget and after a public hearing acts on adoption of same. The assessor is limited, by statute, depending upon the value of the jurisdiction, to a levy limitation for their budget.

Assessors are required, by statute, to pass a state examination and complete a Continuing Education Program consisting of 15O hours of formal classroom instruction with 90 hours tested and a passing grade of 70% attained. The latter requirement must be met in order for the assessor to be reappointed to the position every six years.

Kossuth County Assessor

Judy Samp  

Deputy Assessor

Christopher Lawson