County tax assessment - taxable value of the land and dwelling. Usually based on measured sq. footage without assessing what is improved etc.
Home Appraiser - value of the house for resell or refinance purposes. Should be higher than the tax value as the appraiser comes into your home, knows exactly what is heated sq footage, knows what improvements you have made, knows the number of bedrooms and bathrooms, etc.
at 9:03 PM on Jan. 23, 2011