After the fiscal year begins (January 1), the auditor starts preparing the budget for the following year by compiling revenue, expense and levy estimates. By summer, a preliminary budget is ready for examination by commissioners, and the final budget is approved by the commission in October. The auditor also computes market and taxable land valuation for taxation purposes, and generates tax statements and lists. Other tax-related duties include preparing property tax abstracts, personal property reports and homestead credit reports.
The auditor assists townships with budget preparation. Mill levies are calculated for all taxing districts (such as cities, school districts, townships, fire districts, water resource boards and park districts). At the appropriate time, as determined by law, the auditor's office disburses tax money collected for these political subdivisions. The auditor maintains records of county-owned property obtained through tax proceedings, and legal land descriptions for taxation purposes.