The Assessors look at a property the same way a potential buyer looks at a property. They consider the factors that a potential buyer considers. Examples of important factors are the following: Building style, livable area, quality of construction, number of rooms, baths, fireplaces, extra features like pools and detached garages – all are examples of the data collected. The Assessors examine many qualities and conditions and then look for comparable properties that have sold in comparable neighborhoods. 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.