For a larger glossary of many terms used in property appraisal, please see the International Association of Assessing Officers' Glossary for Property Appraisal and Assessment .

Hearing Date

The date of a scheduled appeal hearing for a property assessment appeal.

Heating Type

The primary heat source for the residence.

High School District

High school district for the area where a parcel is located. Please note that a school district's boundaries may be different than the boundaries of a town or city with the same name as school districts are independent of towns or cities and run by their own governing boards.

High-Tech Medical Equipment

Any electronic, electromechanical, or computer-based equipment used in the screening, monitoring, observation, diagnosis, or treatment of patients in a laboratory, medical, or hospital environment.

Highest and Best Use

The reasonable, probable, and legal use of vacant land or an improved property, which is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are; legal permissibility, physical possibility, financial feasibility, and maximum profitability. 2) Most profitable use at a specific time, given legal, physical and financial limitations. Also referred to as H&B.

Historical Cost

The original (original purchase) cost of a building, improvement, or personal property, as opposed to current replacement, or reproduction cost.

Homeowners Organization

Typically a nonprofit, incorporated entity owned and controlled by the PUD lot owners. Its purpose is to operate and maintain the common area property. Also known as homeowner's association.