Assessment Roll

An Assessment Roll is an official list maintained by local authorities that details properties within a community along with their assigned values. These values are used to calculate property taxes owed by each property owner. The roll includes information such as property descriptions, ownership, and assessed value. It serves as the basis for determining fair and equitable tax contributions to fund public services like schools, roads, and emergency services. Essentially, it’s a comprehensive record used to ensure all property owners contribute their fair share of local taxes based on the value of their property.