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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 ?
"Ultrasound for Fetal Assessment in Early Pregnancy (Review)." Cochrane Database of Systematic Reviews 4 [accessed on January 16, 2017].
Other methods of fetal assessment were introduced, including biochemical analysis of the maternal and fetal blood.
Clinical estimation of amniotic fluid volume is an important part of fetal assessment as variation in its amount has been related to a variety of pregnancy complications.
That being said, the current role of NIPT and other screening protocols in obstetric care needs to be clearly communicated to women who are considering their fetal assessment options, with emphasis placed on the capabilities and limitations of prenatal screening (even the newer ccfna-based options), the actual risks associated with invasive testing, and the ability of invasive testing to provide expanded fetal information with the use of microarray analyses.
Particularly interesting are articles on the neonate and maternal medical complications, fetal assessment in the patient with medical complications, and the effects of ionizing and non-ionizing radiation and electromagnetic fields.
They should be advised about any risks that are discovered, and about their options for fetal assessment following conception.
"The addition of fetal oximetry monitoring to conventional fetal heart rate monitoring improves the accuracy of fetal assessment and permits the safe reduction in the number of cesarean sections for nonreassuring fetal status without causing injury to mother or child," said Dr.
(3.) Alfirevic Z, Devane D, Gyte GM 2006, Continuous Cardiotocography (CTG) as a form of electronic fetal monitoring (EFM) for fetal assessment during labour.
Detailed background and best practice advice is offered in 41 chapters discussing topics that include: genetics, alternative therapies, violence, reproductive system concerns, contraception and abortion, maternal and fetal nutrition, fetal assessment during labor, postpartum physiology, nursing care of newborns, complications of pregnancy, acquired and other problems of the newborn, and grief over the loss of a newborn.

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