The Assessment Division is another large division with twenty one employees. This is a state-mandated function carried out by the borough. Also, by state statute, the division is responsible for maintaining accurate ownership records of all properties within the borough. This division provides the value conclusions on over 70,000 properties within and throughout the geographical boundaries of the borough. The Assessment Division also administers state mandated exemption programs and optional borough exemptions. As can be expected, a great amount of time is spent answering the inquiries of the public.