A tax roll is a breakdown of all the property within a given jurisdiction that can be taxed. It will list each property separately, including the property’s assessed value and the amount of taxes due. This is usually created by the taxing assessor or other authority within the jurisdiction.
A tax roll is used by tax assessors to determine which properties in an area are subject to tax. Property tax rates and the types of properties taxes vary by jurisdiction, and the rate of tax is a percentage of the assessed value of the property subject to tax. In some cases, the tax rate is expressed as a “milage” – dollars of tax per thousand dollars of assessed value. After assessing the tax roll, the assessor determines the value of each property that they have determined is liable to property tax. The roll serves as legal evidence of tax liens, and is often used as a basis for calculating actual taxes to be levied upon residents within the jurisdiction of the taxing authority.