An assessor is a trained professional who determines property values for taxation purposes. Assessors evaluate properties by analyzing sales data, inspecting properties, considering location and condition, and applying standardized valuation methods to ensure consistency. They work for assessment authorities (provincial agencies or municipal departments) and must balance accuracy with efficiency when valuing thousands of properties. Professional assessors often hold designations from organizations like the Appraisal Institute of Canada. Their work directly affects property tax bills, making their expertise and impartiality essential to public trust in the assessment system.