Property Tax Glossary Term:

Assessed Value

The dollar amount your county assigns to your property to calculate your property tax bill.

What is  

Assessed Value

?

Assessed value is the official value your local tax assessor places on your property. It's the number that determines how much you owe in property taxes each year.

Here's how it works: Your county's appraisal district reviews properties and assigns each one an assessed value. They then multiply this value by your local tax rate to calculate your bill. A higher assessed value means a higher tax bill. A lower one means you pay less.

In Texas, assessed value typically equals market value (what your home would sell for).

In California, Prop 13 limits assessed value increases to 2% per year—unless you've recently purchased or made major improvements. This is why two identical homes on the same street can have wildly different property assessments.

Why it Matters for Your Taxes

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Example

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Related Terms

Property Tax Appeal

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Why it Matters for Your Taxes

Your assessed value is the single biggest factor in your property tax bill. If your county overestimates it, you're overpaying—sometimes by hundreds or thousands of dollars per year.

The good news? You have the right to challenge it. If your assessed value is higher than your home's actual market value, or higher than similar homes nearby, you may have grounds for a successful property tax appeal.

Example

Let's say your county assesses your home at $450,000. Your combined tax rate is 2.5%.

Your annual property tax bill: $450,000 × 2.5% = $11,250

Now imagine your home's actual market value is closer to $400,000. If you successfully appeal and lower your assessed value:

New bill: $400,000 × 2.5% = $10,000

Annual savings: $1,250

That's money back in your pocket—every single year.

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Think your property taxes are too high?

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Frequently Asked Questions

How is assessed value determined?

Your county's appraisal district determines assessed value by analyzing recent home sales, property characteristics, and local market conditions. They typically reassess properties annually in Texas and upon sale or improvement in California.

Can I lower my assessed value?

Yes. If you believe your assessed value is too high, you can file a property tax appeal (also called a protest). You'll need to show evidence that your home is worth less than the assessed amount or that similar properties are assessed lower.

What's the difference between assessed value and market value?

Market value is what your home would sell for on the open market. Assessed value is what your county says it's worth for tax purposes. In Texas, these should be equal. In California, assessed value is often lower due to Prop 13 limitations.