Final answer:
Tax assessors are primarily concerned with property tax, which is based on the value of real estate and is seen as a progressive form of taxation.
Step-by-step explanation:
The tax base that tax assessors are mostly concerned with is property tax. Property taxes are levied by local governments on real estate, which includes homes, land, and business properties. The value of these properties acts as the basis for the tax assessment. Assessors determine the property value, and then a proportional tax rate is applied to that value. This form of taxation is seen as progressive since property ownership is often concentrated among higher income groups. This reliance on property tax can present problems, as property values can fluctuate with the economy, and disparities can arise between properties that are reassessed at different times. Additionally, certain areas like college towns might have significant parcels of land that are tax-exempt, such as property owned by colleges, churches, and other nonprofit organizations.