The assessed values of Commissioner's land parcels is determined by the assessors in MACA's assessment unit, which is a unit independent of the land managers in the Department of Lands. They use an approach that is consistent from community to community across the Northwest Territories to determine the assessed value of each parcel. If the occupant of the parcel disagrees with the assessed value, there are appeal mechanisms through MACA that can implemented to review the assessment.
Territorial land value is determined by an appraised value of land as required by the Northwest Territories land use regulations, which the government commissions from an independent certified appraiser. The appraised value is used because most territorial land is in very remote areas of the territory and does not require services such as water, power, and fuel delivery. It is not possible, of course, to assess each parcel, but an appraisal of raw land is completed by the representative across the NWT and applied consistently. So there are two manners in which the values are determined.