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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 ?
Despite these limitations, this research offers a foundation for continued inquiry into early primary assessment, particularly additional studies that explore teachers' approaches across diverse contexts (jurisdictional, publicly funded, and parent funded) with specific focus on the development of structures and habits for student observation.
The Board reviewed HMDA data for 2002 and 2003 reported by Associated Bank in the bank's primary assessment areas.
In addition, to use direct assessment as the primary assessment method for third-party damage, an operator has to show that no other assessment method is feasible, and that the operator will combine the method with data collection and integration to evaluate the segment's susceptibility to third-party damage.
To help students become independent problem solvers, the Primary Assessment Committee redesigned the school's advisory program.
Once a land site has passed the primary assessment and an offer has been accepted, John's role is then to instruct solicitors to draw up a contractual agreement and assist the technical department when they prepare the planning application.
The total damage of the power corporation shall be around two crores according to primary assessment.
Part I covers professional and ethical issues in addition to classification and diagnostic problems, then introduces six primary assessment methods.
The International Benchmarking Survey 2004 is the Government's primary assessment tool for the adoption and use of information, communication and technology (ICT) by businesses which is sponsored by the Department of Trade and Industry.
The primary assessment criterion was the reduction in joint space as seen on plain anteroposterior x-rays of the pelvis with the patient standing.
The primary assessment criterion was decrease in joint space as seen on plain anteroposterior x-rays of the pelvis with the patient standing.
The new criteria establishes a new definition of innovation, leveraging the primary assessment themes of Concept, Value, Delivery and Impact
As I set out in my statement to Parliament in March this year, the primary assessment and accountability system has a crucial role to play in ensuring that every child, no matter what their background or where they go to school, benefits from a high-quality primary education.