More information on assessor training . The property inventory is available for inspection by appointment before the filing of the tentative assessment roll. The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary or tentative assessments, is made available for public inspection. All real property, commonly known as real estate, is assessed.
Real property is defined as land and any permanent structures attached to it.
Before assessing any parcel of property, the assessor estimates its market value. Market value is how much a property would sell for, in an open market, under normal conditions. To estimate market values, the assessor must be familiar with all aspects of the local real estate market. A property's value can be estimated in three different ways. First, property is compared to others similar to it that have sold recently, using only sales where the buyer and seller both acted without undue pressure.