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tr.v. o·ver·as·sessed, o·ver·as·sess·ing, o·ver·as·sess·es
1. To assess (a property) as being worth more than its actual value, leading to the imposition of an overly high tax based on the valuation.
2. To collect a tax higher than that justified by law from (someone).

o′ver·as·sess′ment n.
References in periodicals archive ?
He had little interest in overassessing the performance of his team - largely because he has no intention of starting the season with it.
Indeed, the state's own incentives run toward overassessing its importance, delivering social "goods" that no one wants, and supplying them in comically inefficient ways.