评估值 Assessed Value

关键定义 KEY DEFINITION

Assessed Value（ assessed 估值）是 Tax Assessor 用于 calculate property tax 的 value，可能 differ from market value 或 appraised value——部分 state cap annual assessment increase。Homestead Exemption 和 Agricultural Exemption reduce taxable assessed value。Appeal process 允许 owner challenge excessive assessment。