Definitions for "ASSESSMENT ROLL"
Related Terms:
Assessed valuation, Assessment, Property tax, Real estate tax, Tax roll, Real estate taxes, Land tax, Assessed value, Property taxes, Transfer taxes, Impuesto de transmisiones patrimoniales, Assessor, Transfer tax, Proposition 13, Classified property tax, Homestead exemption, Ad valorem tax, Reassessment, Ad valorem, Tax base, Documentary transfer tax, Assess, Possessory interest, Ad valorem taxes, Special assessments, Tax abatement, Valor catastral, Tax lien, Levy , Special assessment, Death tax, Real estate appraisal, Intangible tax, Tax sale, Impuesto sobre bienes inmuebles, Inheritance taxes, Exemption, Tax certificate, Secured property, Property transfer tax, Involuntary lien, Federal tax lien, Situs, Subject property, Classification, Exemption equivalent, Plus valia, Tangible personal property, Estate taxes, Taxable estate
a computerized or non-computerized record required by law to be kept by the county assessor and containing information about property within a taxing jurisdiction.
The official list of all property within the County assessed by the Assessor.
The official listing of Assessed Values as of the Tax Lien Date upon which tax bills will be calculated.
The public record of all properties in a taxing jurisdiction and their assessed value. The tentative and final assessments for every property in the City of New York are published by Finance in January and May, respectively. The tentative roll lists the same estimated market value, assessed value, and exemption information contained in the annual Notice of Property Value.
The official list prepared by the Assessor which contains the legal description of each parcel or item of property and its assessed valuation. This term is used to denote the total valuation of all taxable property in the County.
A listing of all taxable property with their respective values, within a county.
The basis on which the property tax levy is allocated among the property owners in a jurisdiction with taxing powers.
A list of all taxable property showing the assessed value of each parcel. Such information is public and is normally available in the tax assessor's office or in the local land records.
public record showing how property taxes levied are allocated among the property owners within a jurisdiction. The roll identifies each taxable parcel and all taxable personal property in the jurisdiction, the name of the owner of record, the address of the parcel or personal property owner, the assessed value of the land, improvements or personal property, and the total assessed value.
Public record of the assessed values of properties. Also includes Assessment Roll Number for each property, the number by which the property is identified in the municipal records.
In the case of real property, the official list containing the legal description of each parcel of property and its assessed valuation. The name and address of the last known owner are also usually shown. In the case of personal property the assessment roll is the official list containing the name and address of the owner, a description of the personal property, and its assessed value.
The sole purpose of the assessment roll is to establish the tax base. There is an annual property assessment for property tax purposes. It is 100% of the taxable value (i.e. 100% of fair market value or full cash value). A reassessment will take place during the year in which a property is sold.
There are two rolls, the secured roll and the unsecured roll. Secured Roll: The listing of real property values as prepared annually by the Assessor's office. The payment of the tax is secured by a lien against the real property. Unsecured Roll: Personal property values not secured by the ownership of real property and can include the value of new construction, which has not yet been added to the secured roll.
A public record that shows how the property tax levy is allocated among the property owners in a jurisdiction with taxing powers; usually identifies each taxable parcel in the jurisdiction, the name of the owner of record, the address of the parcel or the owner, the assessed value of the land, the assessed value of the improvement(s), applicable exemption codes if any, and the total assessed value.