You are correct that the IRS said assessed, not billed. I just don't know if they actually think of those as different things. Now, my county re-assesses properties every three years. The last assessment statement covered 2016, 2017 and 2018. So, do you think this is what the IRS means by being assessed? I paid the taxes based on the assessed value, but it is possible the tax rate will change this year.
