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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 ?
The UK National External Quality Assessment Scheme (UK NEQAS) for molecular genetic testing in haemophilia.
A new statistical method for evaluating long-term analytical performance of laboratories applied to an external quality assessment scheme for flow cytometry.
A survey of coagulation laboratory practice in Thailand: the first step to establish a national external quality assessment scheme (NEQAS) for blood coagulation.
The lack of agreement among results from routine procedures was identified by the United Kingdom National External Quality Assessment Scheme program that used commutable samples for performance assessment.
The lack of commutability of ERM-DA470 for certain combinations of methods correlates with results from the UK National External Quality Assessment Service showing discrepancies between results from these methods.
Different types of commercial lyophilized control plasma samples were distributed to the different types of POC INR instruments, TriniCHECK (Trinity Biotech) and OKP (MediRox AB) for Simple Simon, TriniCHECK and Control Plasma AK (Axis-Shield) for Thrombotrack, and UKNEQAS (the United Kingdom National External Quality Assessment Scheme) for Blood Coagulation provided samples for the CoaguChek XS Plus.
Vitamin D External Quality Assessment Scheme (DEQAS) 25(OH)D report, October 2011 distribution.
Request for quotations: Provision Of Services To The Federal System Of External Quality Assessment Of Clinical Laboratory Tests For The Needs Of KC FGBOU First MGMU Them.
1c] testing were caused by failure to perform testing of external quality assessment (EQA) samples or failure to submit the results of measurements of EQA samples in a timely manner.
This expression was a quality goal and was meant for use in External Quality Assessment Service reports.
framework agreement for the two-year supply, divided into 21 lots, for the external quality assessment material (v.

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