Glossary of Terms

  1. Assessment Roll
  2. Base Year
  3. Change in Ownership
  4. Full Cash Value
  5. Lien Date
  6. New Construction
  7. Special Assessments
  8. Supplemental Assessments
  9. Tax Bills
  10. Taxable Value

Assessment Roll

The assessment roll is the official list of all assessable property in the County as of the lien date.