Which of the following is NOT a goal of property assessment?

Determining rental rates is not a primary goal of property assessment. The main objectives of property assessment are to reflect the true market value of properties, account for property depreciation through adjustments in value due to age or condition, and facilitate accurate calculations for property taxes based on the assessed value.

The assessment process focuses on ensuring that properties are valued in a way that is fair and equitable, aiming to provide local governments with the needed valuations to collect property taxes correctly. While rental rates may be influenced by the assessed value and overall market conditions, they are typically determined through market analysis of similar rental properties rather than through the assessment process itself. Therefore, the role of assessment does not directly include establishing rental rates.