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: