What do the assessors look at when determining an assessment?

The assessors look at a property the same way a potential buyer looks at a property.  The assessors consider the factors that a potential buyer considers.  Examples of important factors are the following:  location, condition, quality of construction, house size, number of bedrooms and bathrooms.  The assessors then look for comparable properties that have sold in the neighborhood.  Since no two houses are identical, adjustments are made for differing characteristics to determine the assessment.  Thus the assessment is an estimate of market value.