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About the Assessor's Office

Warren County, MO Assessor - Appeals Process

Wendy Nordwald, Assessor

Wendy Nordwald is the Warren County Assessor. Wendy was first elected to office in 2004, she currently is serving her 3rd term as the Warren County Assessor.

Wendy filled an unexpired term on the MAC (Missouri Association of Counties) Board of Directors in 2010, and completed another full term on the MAC Board of Directors in 2013, representing District #12. In 2012 and 2013, Wendy was appointed to serve on the MAC Legislative Committee. In 2013, Wendy was elected to the MAC Executive Board and she was sworn into office on October 21, 2013 for her first year on the MAC Executive Board.

In addition, Wendy is very active in the Missouri State Assessors Association and is the Chairman of the Legislative Committee and Chairman of the Education Committee.

The Assessment Process

Assessment is the process of placing a value on property for the purpose of property taxation. The Assessor is charged with placing fair market value on property as of the tax date. This assures the tax burden is distributed fairly among those responsible for payment. The property tax in Missouri is “ad valorem” meaning the taxes are based on the property value.

The Assessor has no jurisdiction or responsibility for taxing jurisdiction budgets or establishing the tax rates. The taxing authority (schools, cities, fire districts, etc.) establish the tax rates. The collection authority (Collector’s Office), is responsible for collecting the amount of tax assigned to each property owner.

The Missouri County Assessor is primarily responsible for assessing property within the county. Furthermore, the assessor’s work is subject to review by the County Board of Equalization and the Missouri State Tax Commission. The State Tax Commission is the state agency charged with general supervision of assessors and with enforcing property tax laws.

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