What is a Trustee?

Elected for a four-year term, the trustee maintains detailed financial records, processes tax bills, and administers state tax relief programs for elderly or disabled residents. 

In many jurisdictions, the trustee collects property taxes but does not determine the assessment value, which is done by the Property Assessor, or set the tax rate, which is done by the County Commission.

Key duties of a county trustee include:

Property Tax Collection: The trustee sends out statements for property taxes, one of the county’s most important revenue sources, and then collects these taxes and issues receipts.

Cash Management & Investing: The office acts as the county’s banker, managing all county funds and investing temporarily idle cash to generate interest, which should reduce the burden on the taxpayers.

Record Keeping & Reporting: The trustee keeps detailed, accurate records of all money received and disbursed, providing monthly and annual financial reports.

Tax Relief Administration: The trustee assists eligible citizens with state-funded programs like tax relief, tax deferral, and the tax freeze program for homeowners.

Disbursing Funds: The trustee pays out county funds to departments (e.g., schools, sheriff’s office) upon receiving authorized warrants. 

The trustee receives and disburses county funds, keeping accurate records for each transaction.

Revenues are identified by use of a uniform chart of accounts authorized by the Comptroller’s office and administered by the county audit division.

Disbursements of county funds are made on official county checks that are issued on the County Trustee’s bank account.

The trustee must maintain a permanent record of every check written by each department and file monthly and annual financial reports.