What is an Assessment: Definition, Objective and Principles


An assessor is a local government official who determines the value of a property for local real estate taxation purposes. The figures assessors derive are used to calculate future property taxes. The assessor estimates the value of real definition of assessor property within a city or town’s boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills. In other locations, a tax assessment on real estate might look different.

But local discretion also gave the assessors the opportunity to depress assessments as demands multiplied. The responsibilities of a tax assessor can vary based on local and state laws. An assessment occurs when an asset’s value must be determined for the purpose of taxation. Investopedia requires writers to use primary sources to support their work. These include white papers, government data, original reporting, and interviews with industry experts. We also reference original research from other reputable publishers where appropriate.

definition of assessor

In some locations, a tax assessor holds a separate role from a tax collector. An official who evaluates property for taxation. I would never be confused again about the difference between assessment and evaluation.

It ascertains whether the standards or goals established are met or not. If they are met successfully, then it identifies the difference between actual and intended outcomes. AT&T was the first company which used this method to select candidates to fill its managerial positions and brought the practice from the army to the corporate world. The other county officers are a clerk, a treasurer, an auditor, an assessor, an attorney, an engineer, a sheriff, a coroner and a superintendent of public schools, each elected for a term of two years.

How an Assessor Works

An assessor, sometimes called a “tax assessor,” works for a city or county, aiding the process of collecting taxes from people who own property there. In order to figure out how much someone owes, an assessor compares the person’s house to the others in the neighborhood and tallies up things like square footage, number of rooms, and acres of land. In Latin an assessor is “an assistant,” though in Late Latin it means “one who assesses taxes.” Assessors are government officials who maintain annual assessments at a uniform percentage of market value. An assessor signs an oath to this effect when certifying the tentative assessment roll. The assessment roll is a document containing each property assessment.

In Texas, real estate property taxes are typically based on the market value of a home. That means that even if the current homeowner remains in the home as opposed to a transaction taking place, the assessed value can change based on market conditions. These valuations are made by a county appraisal district, and the county tax assessor-collector is then ultimately responsible for assessing and collecting the taxes. An assessor is someone who assesses property values for tax purposes. They are a government official who is elected or appointed, depending on the location, to determine the taxable value of real estate or personal property such as a house or a boat. In the role of tax assessor, an official determines the taxable value of property, which can be real property such as houses or buildings, or it could be personal property such as boats or planes.

She is a good assessor of her own talent and her own chances. Webster’s New World College Dictionary, 4th Edition. BeeDictionary.com is an Online American English Dictionary with intuitive browsing interface. The dictionary has very useful other features like, full definition, audio, IPA and spelled phonetics… I wasn’t at the game and I haven’t had chance to see it either, but there was an assessor at the game and we await his report,Hackett said.

definition of assessor

These assessments are carried out by trained assessor or assessors who observe the assessee in the simulation exercises or games and rate them on pre-defined criteria. According to data from the assessor’s office, the church paid $43,359 in property taxes on the five buildings last year. You also might visit your local tax assessor’s website or contact their office if you’re looking for various property information, https://globalcloudteam.com/ such as how you can find out the ownership of another home. In general, assessment is an ongoing interactive process, in which two parties are involved. The assessor is someone who assesses the performance based on the defined standards, while assessee is someone who is being assessed. The process aims at determining the effectiveness of the overall performance of the assessee and the areas of improvement.


The assessor stated that the fire damage was not as severe as the hotel’s owner had claimed. Jake Safane is a freelance writer with more than 10 years of experience in the journalism industry. He writes about investing, assets, markets, and more. Jake has been published in a variety of publications that focus on finance and sustainability.

definition of assessor

Opposition forces and their sympathizers across the country formed a complex network of spotters, informants, forward observers, and battle damage assessors. The American Heritage ® Dictionary of the English Language, Fifth Edition copyright ©2018 by Houghton Mifflin Harcourt Publishing Company. Interviews were carried out by independent assessors blind to treatment condition to determine whether these problems had improved or worsened after treatment. At each assessment, participants completed self-report inventories and were interviewed by an independent assessor who was blind to the individual’s specific treatment condition. No army of assessors and collectors had to fan out across the country to locate and visit the taxpayers. The assessor’s offices vary in how they determine a home’s value.


Assessments in any form, act as an eye opener, for both the organization and the employee giving them an objective and complete picture for both long term and short term planning. Since then assessments have become a vital constituent of several HR practices. Understandably, when competencies were introduced by McBer and other behavioral scientists, it was hardly a surprise that assessing these competencies through structured processes became imperative. The other township officials are the clerk, treasurer, assessor, supervisor of roads, justices of the peace, constables, board of education and board of health. A person who sets valuations, as on property, for taxation.

definition of assessor

These institutional goals are implemented at the program and course levels. Assessment at these levels provides information that enables the College to determine the extent to which its goals for student learning are being met. Assessment data also guides revision at the program and course levels designed to enhance student learning. The county property assessor last year was forced to deny the church tax-exempt status on the 1,700 square feet used to turn a profit. The deal required two independent land assessors to estimate a fair market value for the land. Just picture a property assessor coming to your front door and asking that you let them in so they can determine how much your home costs.

Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She has been in the accounting, audit, and tax profession for more than 13 years, working with individuals and a variety of companies in the health care, banking, and accounting industries.

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In New York State, for example, a person becomes an assessor first by appointment or election. Then this person has to get a basic certification within three years of taking office, although assessors in some states are not required to obtain basic certification. An assessor is an expert who determines the appropriate valuation of an asset or property, often for purposes of taxation. Vital information about the differences between assessment and evaluation. Assessment is defined as a methodical way of acquiring, reviewing and using information about someone or something, so as to make improvement where necessary.

In an assessment, the relationship between assessor and assessee is reflective, i.e. the criteria are defined internally. On the contrary, the evaluator and evaluatee share a prescriptive relationship, wherein the standards are imposed externally. The assessment provides feedback on performance and ways to enhance performance in future. As against this, evaluation ascertains whether the standards are met or not. Since, assessments use pre-defined criteria and tools which are based on extensive job analysis their validity turns out to be quite high as well. Creating Experiences Leading to Outcomes – ensuring that students have experiences both in and outside their courses that help them achieve the intended learning outcomes.

“That, together with the ProZone statistics available from Pride Park, will be used when we have a… The other is Mary Burton, who headed an obstreperous anti-apartheid group of white women known as the Black Sash and later served as an assessor on the post-apartheid Truth and . Assessors are employed in various types of employment to assess information, data or reports. Add assessor to one of your lists below, or create a new one. A system is creative in the opinion of an assessor if, according to the assessor, the system sufficiently often produces creative results. In this research, a monitor system is adopted as an assessor.

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A person with special knowledge in some field who serves as a consultant to a judge in a legal proceeding. Indirect assessments – self-report measures such as surveys – in which respondents share their perceptions about what graduates know or can do with their knowledge. Assessment at Westminster begins with the goals for student learning articulated in the College Mission and Outcomes Statements.

The way in which an assessor values real or personal property can depend on local or state laws. An assessor generally refers to a tax official who determines the taxable value of real estate or personal property. An assessor often works at the local level, such as in a municipality or county, but also might follow state laws for assessing property values. For example, if you think there has been an error in the assessed value of your home, you might want to contact the local tax assessor’s office to see if you can get your home reassessed. Otherwise, you might pay more in property taxes than you should. Or you might want to contact your local tax assessor for ways to lower your property tax liability, such as via the homeowner’s exemption.

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Having contextualized assessment tools like case studies and role plays as per the organization ensures a better buy in by the different stakeholders of the assessment processes. Assessments are systematic methods of gathering data under standardized conditions and reaching a conclusion regarding the knowledge, qualification and potential of an employee. Appointed assessors are required to complete an average of 12 credits of continuing education annually. Certification for assessors varies across municipalities.

If a swallow remains unsafe or the assessor is uncertain at 48 hours then the patient should be referred to a speech and language therapist. To estimate or judge the quality or quantity of. American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.

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Prior to freelance writing, Jake was the thought leadership editor at The Economist Intelligence Unit. Whether you’re a teacher or a learner, Vocabulary.com can put you or your class on the path to systematic vocabulary improvement. The assessor sets the values of properties, then makes adjustments for exemptions or other incentives. The collector and assessor have office space on the first floor of the Administration Building. Assessors estimate taxable as well as fair market value based on several objective and subjective measures. Assessment is concerned with process, while evaluation focuses on product.


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