What is an assessment roll?

An assessment roll is a document prepared by the assessor of a county or other municipality in California. It is used to calculate how much property tax is owed by property owners. The assessment roll includes information about all the taxable property in the municipality, such as its assessed value, the name of the owner, and the amount of the taxable property tax. The assessor also determines the taxes for each property and then issues the assessment roll. A property owner can request a review of their assessment roll to make sure that their assessment is accurate. The assessment roll is an important document for assessing property taxes and is used by both local governments and taxpayers.

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