Every state has an office that handles the assessment of properties. The name of the office varies by state: Assessor - Auditor - County Clerk - Treasurer - Real Property Taxation and so on. Regardless of name, the responsibility remains the same - determining the value of personal and commercial property for taxation purposes. Property values change with market conditions as well as by physical changes to the property itself that affect the value of land and buildings thereon.
Many states offer online access to assessment records that may be searched by property address, property id number and sometimes by owner name. Results may include owner name, tax valuations, land characteristics and sales history. Some states include mapping applications whereby one may view online maps of the property and surrounding areas.
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