I’ve never heard of a tax assessor wanting access inside a house. Assessments are typically made based on simple formulae using the square footage of the house, the number of rooms, certain major amenities (pools, outbuildings), and the location. Except for the last item, these are all determined based on the building plans filed with the locality. Reassessments typically take place only when you pull a new building permit, and then just based on whatever features you may be adding at that time. Ongoing changes to assessments are also, of course, based on the selling prices of other homes in your area.
Based on my experiences here in Florida where my family is in the house rehabbing biz, I’ve never heard of an assessor wanting access to a building (building inspectors, sure, but not assessors). However, a few possible reasons for the request do come to mind:
- You’ve made a formal complaint about your assessment (seldom a good idea).
- You live in an old building for which the locality has lost or never had proper records.
- Someone has reported to the locality that you are doing major home improvements or construction without a building permit.
Hope this is of some use.