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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 ?
Those who fail to recognize any of the baseline cues or to initiate a focused assessment quickly (approximately two minutes into the scenario) are presented with first-level prompts for pain.
Focused assessment with sonography for HIV-associated tuberculosis (FASH): A short protocol and a pictorial review.
Focused assessment with sonography for trauma (FAST): results from an international consensus conference.
Focused Assessment Guides, which summarize key content for quick reference and review,
A multidisciplinary clinic that combines the expertise of cardiac surgeons and interventional cardiologists to provide focused assessment and treatment options for patients with complex valve disorders.
Online Worksheets - Focused assessment, planning and activity lists for driving balance in a specific life area.
We now offer a true end to end solution for insurers looking to outsource as well as focused assessment and care management expertise on a stand alone basis.
This new model provides a focused assessment of online programs on Yahoo
Designed for use in kindergarten through grade three, ERDA Second Edition is an efficient, focused assessment of children's reading skills to promote reading proficiency.