Fiscal appraisal or cadastral value is the non-commercial appraisal carried out by the treasury on a property or real estate, in order to value it and apply a contribution or land tax. Generally the tax appraisal is lower than the commercial appraisal.

A tax appraisal is a service through which the commercial value of movable or immovable property intended to be granted as collateral or previously seized, for Tax Credits contested and appealed to the authority, is valued and determined.