Taste
By far the most subjective and important factor when evaluating a beer. After tasting five or six beers your palate will become confused, so be sure to "clean" your palate with bread or crackers between different beers. Taste, like appearance and scent, can also be broken down into three categories: mouthfeel, flavor, and finish. Raise the glass to the lips and swallow enough of the beer to allow it to wash the entire tongue. Try to separate the hop taste and the malt taste. Are they well balanced for the style? Balance is the blending of all of a beer's properties - bitterness, acidity, esteriness, hoppiness, etc. The more malted barley used (in relation to the water), the more full and powerful the taste. Is the body full or thin? Beer can be dry, (lacking sugar) and with a usually strong bitter hop character, or fruity (the presence of sugar), or rich (a full taste of malt and fruit). How is the aftertaste? The aftertaste should confirm the taste. Is it clean and pleasant? You want to experience a slight degree of aftertaste. Alcohol strength has little to do with the overall quality, but alcohol does play a part in the taste of the beer. Can you taste too much of the alcohol? Feel the carbonation. Is it distracting? Yeast: There are many different strains of yeast, each with their own characteristics. Fed more maltose, yeast provides a smoother beer; more glucose and it makes a "winey" beer. Fermented slowly, the yeast also releases more "elegant" flavors; fermenting quickly, it will also make a more "winey" beer. Water: The quality of the water effects greatly the quality of the beer. Water can be hard or soft; alkaline or acidic. Each of these characteristics will effect the final beer.
Mouthfeel
The perception of body in the beer and is caused by the residual proteins and dextrins in the beer. For each style, there is an appropriate amount of body to be expected. Body is generally classified as light, medium, or full. Body is how heavy or how light a beer feels in the mouth. This is a result of how much malt sugar has been converted into sugar. Full bodied beers have more residual sugar than light bodied beers.
Flavor
By far the most important and enjoyed element of drinking a beer is its flavor. To best taste all the flavors of a beer, make sure the liquid visits all four areas of your tongue: bitter, sour, sweet and salt. Take special notice of the orchestration of the balance between the hop bitterness and malt sweetness.
Flavor as "Maltiness"
Malt provides the yeast the food to make much of the beer flavor. This can be described as a sweetish or dryish "earthy" flavor. A heavier roasted malt will also contribute a degree of "roasted" taste to the beer. What grapes are to wine, malt is to beer.
Flavor as "Hoppiness"
Hops provide an "herbal, crisp, bitter, palate cleansing" effect to beer. Aromatic hops provide the herbal "grassy" nose, while bittering hops provide the gentle bitterness or "bite" in beer.
Finish
(Also called after-taste.) The lingering sensation after a beer has been swallowed is called the finish. Again, depending on the style, a beer might have a long lingering bitter finish, or it might completely disappear without a trace.