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Understanding Your Assessment
Assessment Roll

The assessment roll shows assessments and appropriate exemptions. Every year the roll, with preliminary or tentative assessments, is made available for public inspection.

After the Board of Assessment and Review has acted on assessment complaints and ordered any changes, the tentative assessment roll is made final.

Real Property

All real property, commonly known as real estate, is assessed. Real property is defined as land and any permanent structures attached to it.

Some examples of real property are:
  • Apartment buildings
  • Factories
  • Farms
  • Gas stations
  • Houses
  • Office buildings
  • Mobile homes
  • Motels
  • Restaurants
  • Salable natural resources (oil, gas, timber) 
  • Shopping centers  
  • Vacant land

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