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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 ?
After the EQA process was completed, individual feedback and results were given anonymously to each participant.
6] Nonstandard abbreviations: EQA, external quality assessment; AMTM, all-method trimmed mean; REF, reference methods; SI, Systeme International d'Unites; TE, total error.
The stability of the EQA material was tested at the Laboratory of Clinical Biochemistry (Haukeland University Hospital, Bergen, Norway) based on ISO 13528 (11).
The Clinical and Laboratory Standards Institute protocol documents MM14-A, Proficiency Testing (External Quality Assessment) for Molecular Methods, (31) GP27-A2, Using Proficiency Testing to Improve the Clinical Laboratory, (32) and GP29-A2, Assessment of Laboratory Tests When Proficiency Testing is Not Available, (19) offer guidance for the management and operation of PT/ EQA for PT providers as well as molecular genetic diagnostic laboratories.
In St-Severin, a municipality committed an offence when it installed waterworks and sewers without the ministerial authorization required under the EQA.
Over the three year (2007-2009) review period, the laboratory routinely participated in two EQA programmes for anti-ENA detection, namely the rheumatic disease module from the Immunology RCPA (Australia) and the nuclear and related antigen module issued by UK NEQAS (England).
Under the Cooperative Accountability Project (CAP), the man who would eventually become the second Secretary of Education, Terrell Bell, was tasked with launching the EQA (since renamed) as a seven-state, coordinated data collection-testing-"programming" project, laying the groundwork for the National Assessment, or NAEP.
com)-- Lavendon Access Services has become the first powered access company in the UK to achieve the ISO 14001 international standard for environment management, following an assessment by EQA (European Quality Assurance).
Those teachers unions and urban superintendents prevailed on the Patrick administration to file legislation that ultimately pulled the plug on EQA, claiming the accountability office should focus more on providing districts with technical assistance than assessing student performance and the quality and efficiency of school district management.
Beginning in 2002, EQA conducted comprehensive audits of more than 175 school districts.