Appraisers do not create value. People determine value by their transactions in the market place. The Appraiser simply has the legal responsibility to analyze those transactions and appraise individual properties based on what is happening in the market place. The Appraiser reviews recent real estate sales and considers local economic conditions in order to maintain the most current value of the property in the county. The Appraiser’s goal is to equalize property values, which will create fair distribution of the taxes that pay for many community services.