Assessor

A local government official who determines the value of a property for local real estate taxation purposes. Assessors are trained to determine the fair market value of property. The figures that they derive will be used to calculate future property taxes. The assessor estimates the value of real property within a city, town or village's boundaries. This value is converted into an assessment, which is one component in the computation of real property tax bills.

These government officials maintain assessments at a uniform percentage of market value annually. An assessor signs an oath to this effect when certifying the tentative assessment roll. The assessment roll is a document containing each property assessment. Each year, assessors are required to keep current the physical description (or inventory) and value estimate of every parcel.

For example, to become an assessor in New York State, a person has to get a basic certification within three years of taking office. Assessors in some states are not required to obtain basic certification. The certification requires successful completion of orientation, three assessment administration course components and five appraisal components, including farm appraisal for certain agricultural communities. The New York State Office of Real Property Tax Services (ORPTS) sets the components. Appointed assessors are required to complete an average of 24 hours of continuing education.


Investment dictionary. . 2012.

Look at other dictionaries:

  • Assessor — und Assessorin (Abkürzungen: Ass., Assess.; lat.: assessor / adsessor = „Beisitzer“, „Gehilfe im Amt“, zu: assessus = „als Beisitzer“ rsp. assidēre/adsidēre bzw. assīdēre/adsīdēre = „beisitzen“, „zur Seite stehen“, „beraten“; vgl.: lat. nlat.:… …   Deutsch Wikipedia

  • assessor — as‧ses‧sor [əˈsesə ǁ ər] noun [countable] 1. JOBS someone whose job is to examine places, systems, or people to decide how good or suitable they are: • I worked for a travel agency as an assessor of foreign locations. 2. PROPERTY someone whose… …   Financial and business terms

  • Assessor — Sm Anwärter der höheren Beamtenlaufbahn erw. fach. (15. Jh.) Entlehnung. Entlehnt aus l. assessor Beisitzer bei Gericht , einem Nomen agentis zu l. assidēre dabeisitzen , zu l. sedēre sitzen und l. ad hin, zu . Von da dann Weiterentwicklung zu… …   Etymologisches Wörterbuch der deutschen sprache

  • assessor — as·ses·sor /ə se sər/ n 1: one appointed or elected to assist a judge or magistrate; esp: one with special knowledge of the subject to be decided see also master 2: one that assesses; specif: one that is authorized to assess property for taxation …   Law dictionary

  • assessor — late 14c., from O.Fr. assessor assistant judge, assessor (in court) (12c., Mod.Fr. assesseur) and directly from L. assessor an assistant, aid; an assistant judge, in L.L. one who assesses taxes, lit. a sitter by, agent noun from pp. stem of… …   Etymology dictionary

  • Assessor — As*sess or, n. [L., one who sits beside, the assistant of a judge, fr. assid?re. See {Assession}. LL., one who arranges of determines the taxes, fr. assid?re. See {Assess}, v., and cf. {Cessor}.] 1. One appointed or elected to assist a judge or… …   The Collaborative International Dictionary of English

  • assessor — |ô| adj. s. m. 1. Que ou quem assiste ou assessora. • s. m. 2. Pessoa que tem como função profissional auxiliar um cargo superior em suas funções. = ADJUNTO, COADJUTOR 3. Juiz substituto.   ‣ Etimologia: latim assessor, oris, ajudante, auxiliar …   Dicionário da Língua Portuguesa

  • Assessor — »Anwärter auf die höhere Beamtenlaufbahn«: Das Wort wurde im 15./16. Jh. zunächst als juristischer Terminus mit der Bed. »Beisitzer am Gericht« aus gleichbed. lat. assessor entlehnt, das zu lat. assidere »dabeisitzen« (< *ad sedere) gehört. –… …   Das Herkunftswörterbuch

  • Assessor — (lat.), 1) Beisitzer; 2) (Consiliarius, Reçuperator, röm. Ant.), ein von der Obrigkeit zur Unterstützung in den Amtsgeschäften angenommener Rechtskundiger; 3) ordentlicher Richter, Beisitzer des Prätors; 4) jetzt Beisitzer einer Behörde, entweder …   Pierer's Universal-Lexikon

  • Assessor — (lat.), »Beisitzer« einer Behörde, besonders eines Gerichts oder Verwaltungskollegiums. Man unterscheidet nach der Verschiedenheit der Behörden, bei denen Assessoren angestellt zu werden pflegen, Regierungs , Kreis , Gerichts , Bergamts ,… …   Meyers Großes Konversations-Lexikon

  • Asséssor — (lat.), Beisitzer eines richterlichen oder Verwaltungskollegiums, der aber noch nicht fest angestellt ist …   Kleines Konversations-Lexikon

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