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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 ?
For the elderly dialysis population, what is the effect of implementing a formal nursing assessment tool for evaluating patients at a higher risk of falls compared to patients who have received no falls risk assessment?
After all, nursing assessment has always been about resident voice and choice.
Woods and Newton advise everyone who performs telephone triage nursing duties to not rush to the answer but instead perform consistent, thorough nursing assessments for every patient call.
Nursing assessment of patients for increased intracranial pressure.
Gift bags were distributed to the participants at the completion of the nursing assessment.
Students employed as UAPs also cannot engage in prohibited tasks "by proxy" for the RN (ex: RN co-signing a nursing assessment performed by a UAP who is a nursing student).
The book is organized into four sections: Basic Clinical Issues with Elderly Populations, Nursing Assessment and Management, Specialized Practice in Critical Care Nursing, and Social and Policy Issues.
All women in the retrospective study started maintenance tocolysis between 20 and 32 weeks' gestation and were managed with home uterine activity monitoring and nursing assessment on a daily and as-needed basis, said Dr.
Quality camp nursing draws upon a blend of nursing assessment and skills and requires knowledge, attitudes, and judgment specific to the unique needs of the camp clientele.
But a proper nursing assessment, which includes physical examination, history taking, and review of laboratory studies, can go a long way in aiding an accurate medical diagnosis.
The following questions were generated: (a) Is there a difference in nursing assessment decision grid scores pertaining to nurse delegation decisions at time 1 (pre-intervention), time 2 (immediate post-intervention), and time 3 (1-month followup) between RNs who received two different education interventions?
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.

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