Conducted by County Assessor on a Scheduled Basis
The last tax assessment is typically performed on a regular schedule by the county assessor’s office, often annually or biannually, depending on the jurisdiction. Some states reassess properties only upon transfer, development, or significant improvement.

• Most properties are reassessed every 1–3 years
  
• Properties that have changed ownership or been developed may have more recent assessments
  
• Scheduled assessments are based on tax calendars set by state or local law
  

Verified Through Public Property Tax Records
The exact date of the most recent assessment can be found in the county assessor’s database or on the property’s latest tax bill. These records are public and typically accessible online by parcel number or address.

• Assessment reports list the valuation date and effective tax year
  
• Also shows changes in assessed value compared to previous years
  
• Many jurisdictions include assessment notices mailed annually to property owners
  

Impacts Future Tax Obligations and Development Planning
The timing of the last assessment can influence the current and future property tax liability, especially if land improvements, rezoning, or sales occurred after that date.

• A recent assessment means the current tax bill reflects market conditions
  
• An older assessment could result in significant changes upon reassessment
  
• Developers should anticipate reassessment after construction or entitlement approvals