Determined by County Assessor Based on Property Characteristics
The assessed value of land is calculated by the local county assessor’s office, typically using a formula based on the property’s size, location, zoning, and permitted use. It may reflect market trends but is often lower than full market value, especially for tax purposes.
- Land is valued separately from any buildings or improvements
- Zoning, entitlements, and access to infrastructure can raise assessed value
- Agricultural, undeveloped, or conservation land may qualify for special valuation rates
Verified Through Public Tax Records and Assessment Rolls
You can find the exact assessed value by accessing public property records via the county assessor’s website or visiting the local assessor’s office. Most jurisdictions offer searchable databases using parcel number or address.
- Assessor’s report includes land value, improvement value, and total assessed value
- Records also show assessment history, exemptions, and recent changes
- Some jurisdictions reassess properties annually, while others do so upon transfer or improvement
Subject to Reassessment After Development or Sale
Assessed value can change significantly when the property is sold, rezoned, or developed. New entitlements, construction, or infrastructure improvements may trigger a reassessment by the assessor.
- Post-construction assessed values include new structures or upgrades
- Entitlement approvals or zoning changes may increase valuation based on highest and best use
- Property owners can appeal assessed values if they believe it exceeds market conditions