Which term describes the process of adjusting values to achieve uniform tax assessments across jurisdictions?

• A. Equalization
• B. Revision
• C. Review
• D. Enforcement

Answer: (A)

Equalization is the process of adjusting property values to achieve uniform tax assessments across jurisdictions. Because different local assessors use varying methods and data, assessments can differ from one area to another. The equalization process applies a statewide factor to local assessed values, bringing them onto a common basis relative to market value. This ensures that a similar amount of value yields a similar tax burden across districts, promoting fairness in the property tax system. It’s not simply about revising or reviewing individual values, nor about enforcement of taxes.