The Assessing Date occurs on which date?

• A. October 1
• B. October 15
• C. September 30
• D. November 1

Answer: (A)

The main idea here is that the Assessing Date is the fixed date the assessor uses to establish property values for the upcoming tax year. On that day the assessment roll is prepared, and the value shown becomes the base for calculating taxes for the year that follows. In this item, the jurisdiction designates October 1 as the assessing date, so October 1 is the correct date because it defines the snapshot used to set the year’s property values. Other dates around that period aren’t the official snapshot used for the assessment—they may be related deadlines or reporting dates, but they don’t define the assessment value for the year.