An assessment authority is the organization responsible for valuing properties for tax purposes within a jurisdiction. Depending on the province, this may be a provincial agency (like BC Assessment or the Municipal Property Assessment Corporation in Ontario) or a municipal department. Assessment authorities employ trained assessors who evaluate all properties using standardized methods to ensure consistency and fairness. They maintain property records, conduct inspections, analyze sales data, and issue annual assessment notices to property owners. The assessment authority's valuations directly affect property tax bills, making accuracy and fairness critical to public trust in the property tax system.