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1. To estimate the value of a property, especially for property tax purposes. For example, a county may send an assessor to one's house to assess its value and base the property tax one owes on that assessment.

2. To decide the cost of something. For example, an insurance company may assess the damage of a house fire at $120,000 and agree to pay that much toward repairs. Alternatively, the government may assess that one owes $50,000 in income tax based upon one's income the previous year.

Tax Assessment

The determination of how much a person or company owes in taxes. One usually determines one's own tax assessment by declaring one's income and capital gains from the previous year and applying the methodology the government requires to arrive at the tax liability. The government has the right to audit any tax assessment.


(1) The official valuation of property for tax purposes. (2) A one-time charge made against property owners for each one's pro rata share of the expense of repairs or improvements to be enjoyed by all of them in common,such as a condo association assessment to replace a roof,or a local government assessment to pave a dirt road. (3) Determination of the value of property in a condemnation case.

References in periodicals archive ?
Evaluation of CFTR gene mutation testing methods in 136 diagnostic laboratories: report of a large European external quality assessment.
Trueness verification in European external quality assessment schemes: time to care about the quality of the samples.
A survey of coagulation laboratory practice in Thailand: the first step to establish a national external quality assessment scheme (NEQAS) for blood coagulation.
2] Nonstandard abbreviations: 25-OHD, 25-hydroxyvitamin D; VDBP, vitamin D--binding protein; RMP, reference measurement procedure; SRM, Standard Reference Material; LC-MS/MS, liquid chromatography--tandem mass spectrometry; CPB, competitive protein-binding (method); DEQAS, Vitamin D External Quality Assessment Scheme; 24,25-[(OH).
Participation in an External Quality Assessment is a requirement for Laboratory Accreditation.
Quality goals in external quality assessment are best based on biology.
The performance of individual laboratories and agreement of different methods can be determined through external quality assessment (EQA).
6) External quality assessment programs must be introduced for HbA1c testing that use commutable control materials with target values assigned using the IFCC reference measurement procedure and provide a clear definition of the allowable total error of measurements.
Seven percent of laboratories did not participate in external quality assessment for cTnI and 11% for cTnT.
The College of American Pathologists (CAP) and the UK-based DEQAS (Vitamin D external quality assessment scheme) surveys provide independent approaches to monitor the performance of laboratories that use various methods for testing of 25-OH-D.

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