An assessment roll is a public record containing information about individual properties and pieces of land within an assessing unit's jurisdiction. The assessment rolls determine what property owners are taxed based on the value of each block.
Assessment rolls are lists of tax information for each property in a municipality or county, also known as assessing units. These documents contain information such as the full market value of the parcel and the date the valuation was performed.

An assessment roll is an official document prepared by a local government or tax authority that lists all taxable properties within a jurisdiction along with their assessed values. It serves as the basis for calculating property taxes and ensures fair taxation by detailing each property’s location, owner, and valuation. Assessors determine property values using market data, property conditions, and local regulations, updating the roll annually or periodically. The roll is made available for public review, allowing property owners to verify their assessments and appeal if they believe the valuation is inaccurate. Municipalities rely on the assessment roll to generate tax revenue for public services like schools, roads, and emergency services. Maintaining an accurate and transparent roll is crucial for equitable taxation and community funding.