财产纳税的一个关键环节就是确定财产的公允价值，在没有交易或者交易价格明显不合理的条件下，如何模拟出财产的市场价值，这就是评估师在纳税中担当的角色。财产纳税所占比例很高的美国，在这方面有着比较成熟的作法，本文重点以佛罗里达州法律为背景，介绍涉税评估的一些情 Property tax is a key link is to determine the fair value of the property, in the absence of transactions or transaction prices obviously unreasonable conditions, how to simulate the market value of property, which is the appraiser in the tax role. The United States, which has a high percentage of property taxpayers, has a relatively mature approach in this regard. This article focuses on the Florida law and introduces some of the tax-related assessments