Carries out the policies set by the Board of Assessment Revision, which is made up of the Tioga County Commissioners. . Provides the valuation of real property for ad valorem (at value) tax purposes, including the management of all property characteristic and ownership records. Also, administers the Homestead and Farmstead Exclusion Program (Act 50 & Act 1) and the Clean and Green Preferential Assessment Program (Act 319, as amended).