# Tax assessment > Mediated Wiki article. Canonical URL: https://mediated.wiki/source/Tax_assessment > Markdown URL: https://mediated.wiki/source/Tax_assessment.md > Source: https://en.wikipedia.org/wiki/Tax_assessment > Source revision: 1328559265 > License: Creative Commons Attribution-ShareAlike 4.0 International (https://creativecommons.org/licenses/by-sa/4.0/) Evaluation of property for tax purposes This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these messages) This article needs more citations. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. Find sources: "Tax assessment" – news · newspapers · books · scholar · JSTOR (November 2017) (Learn how and when to remove this message) The examples and perspective in this article may not represent a worldwide view of the subject. 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(August 2023) (Learn how and when to remove this message) (Learn how and when to remove this message) Part of a series on Taxation An aspect of fiscal policy Policies Economic justice Government revenue Property tax equalization Tax revenue Non-tax revenue Tax law Tax bracket Flat tax Tax burden Tax threshold Taxation as theft Tax shift Tax cut Tax advantage Tax incentive Tax reform Double taxation Tax harmonization Tax competition Voluntary taxation Representation Economics General theory Excess burden Tax efficiency Tax incidence Laffer curve Optimal tax Price effect Theories Optimal capital income taxation Distribution of tax Tax rate Burden Flat Progressive Regressive Proportional Collection Economic nexus in the United States Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax protester Tax investigation Tax collector Tax withholding Private tax collection Noncompliance Legal tax avoidance Base erosion and profit shifting (BEPS) Double Irish Single Malt CAIA Dutch Sandwich Estate planning Fuel dye Repatriation tax avoidance Share repurchase Tariff engineering Tax credit Tax deduction Tax exemption Taxpayer groups Tax holiday Tax inversion Tax farming Tax patent Tax shelter Illegal tax evasion Tax amnesty Black market Debtors' prison Tax exile Smuggling Tax resistance Transfer mispricing Unreported employment Locations Tax havens Corporate havens Offshore financial centres (OFCs) Offshore magic circle Conduit and sink OFCs Financial centres Financial Secrecy Index Major examples Ireland as a tax haven Ireland v. 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Desai Dhammika Dharmapala James R. Hines Jr. Ronen Palan Joel Slemrod Gabriel Zucman Advocacy groups Institute on Taxation and Economic Policy (ITEP) Oxfam (UK) Tax Foundation (US) Tax Justice Network (TJN) Tax Policy Center (US) Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat By country All countries List of countries by tax rates Tax revenue to GDP ratio Tax rates in Europe Individual countries Albania Algeria Argentina Armenia Australia Azerbaijan Bangladesh Bhutan Brazil Bulgaria BVI Canada China Colombia Croatia Denmark Finland France Germany Greece Hong Kong Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Morocco Namibia Netherlands New Zealand Norway Pakistan Palestine Peru Philippines Poland Portugal Russia South Africa Sri Lanka Sweden Switzerland Taiwan Tanzania United Arab Emirates United Kingdom United States Uruguay Business portal Money portal v t e **Tax assessment**, or **assessment**, is the job of determining the value, and sometimes determining the use, of [property](/source/Property), usually to calculate a [property tax](/source/Property_tax). This is usually done by an office called the **assessor** or **tax assessor**. Governments need to collect taxes to function. Federal, state, and local governments impose tax assessments against real property, personal property, and income. The word **tax assessment** is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax. There is a relationship between the assessed value and the tax liability. The higher the assessment, the higher the tax bill. In some jurisdictions, the assessed value is meant to equal the market value of a property. In other areas, the market value is multiplied by an assessment ratio to arrive at the assessed value. Once a tax assessor determines the assessed value, it is multiplied by a tax rate, called a "mill rate," to arrive at the amount of the property tax.[1] Most state statutes give taxpayers a right to appeal the assessed value concluded by the assessor. An initial step in the appeal process is for the taxpayer to make an independent estimate of market value and to compare it against the assessed value.[2] This appeal process is especially important during periods when properties are "revalued" for assessment purposes.[3][4] ## United States Jeff Davis County Board of Assessors' vehicle In [local government in the United States](/source/Local_government_in_the_United_States), an assessor, also called a **tax assessor**, is an appointed or elected official charged with determining the value of each taxable property in a [county](/source/County_(United_States)), [municipality](/source/Municipality), or [township](/source/Civil_township);[5] this information is then used by the local governments to determine the necessary rates of taxation to support the community's annual public budgets. In Florida, this official is known as the **property appraiser**. In [Vermont](/source/Vermont), this office is known as a **lister**. ## See also - [Appraiser](/source/Appraiser) — a similar job in private practice - [Claims adjuster](/source/Claims_adjuster) — a similar job in the insurance industry, which acts when an insurance claim is made - [Real estate appraisal](/source/Real_estate_appraisal) — a similar job in private practice, specific to real estate ## References 1. **[^](#cite_ref-1)** ["General FAQ"](https://www.iaao.org/wcm/About/General_FAQ/wcm/About_Us_Content/General_FAQ.aspx?hkey=3d52fd0f-697b-4f9d-8f8b-71bbb6df1b0f). *International Association of Assessing Officers*. 1. **[^](#cite_ref-2)** ["Apartment Property Tax Appeals"](https://apartmentpropertyvaluation.com/apartment-property-tax-appeals). *Apartment Property Valuation*. 1. **[^](#cite_ref-3)** ["City of Buffalo Property Revaluation"](https://www.nypropertytax.com/assessment-challenge/city-of-buffalo-property-revaluation/). *NY Property Tax*. 30 October 2024. 1. **[^](#cite_ref-4)** ["INCENTIVOS FISCAIS NO ESPIRITO SANTO"](https://www.google.com/maps/place/Consultoria+Compete+Invest+Benef%C3%ADcios+Fiscais+Esp%C3%ADrito+Santo/@-20.2972086,-40.3187317,17z/data=!3m1!4b1!4m6!3m5!1s0xb83d8f394da4c3:0xd7b78d7966d68e21!8m2!3d-20.2972086!4d-40.3187317!16s%2Fg%2F11ltjshymd?entry=ttu&g_ep=EgoyMDI1MTAyMi4wIKXMDSoASAFQAw%3D%3D). Retrieved 12 December 2019. 1. **[^](#cite_ref-5)** ["Differences in Labor Laws and Taxes Between Countries For EOR Services"](https://employborderless.com/eor/countries/). *Employ Borderless*. 2024-07-05. Retrieved 2024-08-06. Authority control databases GND --- Adapted from the Wikipedia article [Tax assessment](https://en.wikipedia.org/wiki/Tax_assessment) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Tax_assessment?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.