One thing that makes the property tax different from other taxes is that the government must estimate each taxpayer’s tax base: that is, the value of the property. This assessment process is handled differently in various states. Use the Lincoln Institute site to find out how property assessment is handled in your jurisdiction. Consider which level of government does the assessment, how assessors are selected, what assessment ratio(s) is used, how often assessments are redone or how annual adjustments are made, whether local assessment is subject to state review or correction, and the procedure for taxpayers to appeal a property assessment.