Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax. This is usually done by an office called the assessor or tax assessor.
In local government in the United States, an assessor, also called a tax assessor, is an appointed or elected official charged with determining the value of each taxable property in a county, municipality, or township; this information is then used by the local governments to determine the necessary rates of taxation to support the community's annual public budgets. In Florida, this official is known as the property appraiser. In Vermont, this office is known as a lister.