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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 ?
Similarly, in the study conducted by Nishimura et al.5 with healthy people to evaluate the advantages and limits of PI as a complementary pain assessment tool for developing better pain evaluation guidelines, they observed that PI decreased with painful electrical stimulation.
Development and preliminary validation of the pain assessment checklist for seniors with limited ability to communicate (PACSLAC).
BPS can be used for pain assessment in intubated patients.
Documentation of pain assessment may also facilitate better pain control (Iyer 2011); unfortunately this was found to be sub-optimal in nursing practice; a finding supported by other research (Eid and Bucknall 2008; Niruban et al 2010).
Pi (range 0–100) is an objective and quantitative EEG pain assessment indicator developed by Chinese researchers in July 2015.
Non-verbal pain assessment tools risk underestimating the patient's pain.
Once initial pain assessment was completed, each patient was evaluated by an anesthesiologist.
Tait, "The revised FLACC observational pain tool: improved reliability and validity for pain assessment in children with cognitive impairment," Paediatric Anaesthesia, vol.
More resources should be assigned to research to better understand pathogenesis of pain in MPS and develop new specific molecules; however an adequate pain assessment is the first step to guarantee a good pain management.
As a consequence, pain assessment methods are still rudimentary [8].
(2014) in a study including patients in intensive care with varying severity of TBI assessed them by 50 items from existing pain assessment tools.
The committees called for more research into pain assessment tools and pain prevention and amelioration strategies, including pharmacologic options.