Which properties are inspected?

Listers (or assessors) typically inspect and re-assess only those properties that have somehow changed in the past year. For example: a building lot could be sold off from an existing property creating a new parcel; a homeowner could build an addition or new outbuilding; two or more property owners could agree to a boundary line adjustment. Each of these examples could change the assessed value of one or more parcels. Properties that were inspected and assessed in a previous year and have not undergone any change maintain their previously assessed value.