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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


(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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Nursing assessment of patients for increased intracranial pressure.
In charting the nursing assessment, these findings should be drawn to the attention to the attending clinician.
Developed to guide RNs to delegate patient care to nurse extenders, the Nursing Assessment Decision Grid provides the nurses with an objective, quantifiable method to assign care of patients (Conger, 1993, 1994).
For example, working parents frequently have limited opportunities to seek preventive health care for children and expect school nurses to assist them by providing nursing assessment and triage for potential or existing health problems.
A thorough nursing assessment of every patient who enters the emergency department is extremely important.
A--Assessing medication adherence, determining the patient's support system, and evaluating for mental status changes are all part of the nursing assessment. However, the nurse's priority is to provide a safe environment and prevent patient self-harm (Daddario, 2016).
* Advanced Nursing Assessment & Clinical Reasoning--available at Rotorua (Mokoia) campus only;
The purpose of the National Nursing Assessment Service (NNAS) is to provide a single portal of entry for applications for registration from internationally educated nurses (IENs) and to harmonize the application process by centralizing document collection and assessment of applicant files.
Currently, the approved re-entry program in New South Wales is the College of Nursing Assessment of Competence Program, which is an eight-week course in Burwood with a tuition cost of $10,000.
Coverage also includes Giger and Davidhizar's Transcultural Assessment Model, Spector's Health Traditions Model, and the Andrews/Boyle Transcultural Nursing Assessment Guide for Individuals and Families.

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