Assessing the Home
All homes are assessed based on their square footage and the amenities they may have. The first step is to measure the outside of the house. Garages, decks, porches and pools are measured as well. A quick walk through is then done to note the added features, i.e. number of bathrooms, fireplaces, type of heat and/or air conditioning, etc. The year the house was built or the effective age of the building is also factored into the analysis as well as construction quality.
Determining the Amount
This data is then entered into a CAMA (computer assisted mass appraisal) program. The value is then computed to generate an assessment that would have been on the structure if it were standing in 1999. This is to keep all properties assessed at the same market level. This value is added to the value of the land to give the property a total assessed value. This is the amount that determines the taxes on the property.