FairAppeal

Property tax basics

Who Decides Your Property's Assessed Value Each Year?

FairAppeal Editorial Team · May 6, 2025 · 2 min read

Your county assessor puts a value on your home each year using a mass-appraisal model. A separate board hears disputes. Here is how that split works.

Bright home office desk with organized appeal folder, laptop, and phone

Your county or local assessor decides your property's value each year. They run a mass-appraisal model that sweeps every home in the jurisdiction at once, then mail a notice showing what the model produced for yours. That number is what the tax bill is calculated from, whether or not it matches what your home would actually sell for.

Who is the assessor, and how do they do it?

The assessor is an elected or appointed local official whose job is to value every property in the jurisdiction on the same schedule, using the same method. In most counties, that method is mass appraisal: a statistical model pulling from recent sales, square footage, lot size, age, and condition codes. The assessor rarely visits individual homes. They update the model and run it.

The schedule varies. Some jurisdictions reassess every year, others every three to six years, and some use a rolling cycle where different neighborhoods get updated in different years.

What if you disagree with the number?

Every jurisdiction has a separate body that hears disputes over assessed value. It goes by different names in different places (Board of Equalization, Board of Review, Board of Revision, Board of Assessment Appeals), but the function is the same. An independent panel reviews the assessor's number against the evidence a homeowner brings.

The assessor does not decide appeals. The review board does. That separation is what makes the process work. If your value looks too high, the path is to file a property tax appeal with that board inside the annual window. FairAppeal reviews assessments at no cost, and the Fair Appeal review is free.

Related reading: understanding your assessment, how the appeal process works, or what a property tax appeal is.

Look up if you are overpaying.

Frequently asked questions

Does the assessor actually visit my home?
Rarely. Most counties use mass-appraisal models that run across thousands of homes at once. Physical inspections usually happen only on schedule, after permitted changes, after a recent sale, or when a specific fact is disputed.
How often is my home reassessed?
It depends on the jurisdiction. Some reassess annually, others every three to six years, and some use rolling cycles where different neighborhoods update in different years. Your county assessor's website lists the revaluation schedule.
Who hears my appeal if I disagree with the assessor?
An independent review board, named differently by jurisdiction: Board of Equalization, Board of Review, Board of Revision, or Board of Assessment Appeals. It is separate from the assessor and can lower the value when the evidence supports it.