Property Assessment and Taxation

What is an assessment roll?

An assessment roll is a list of all assessable property in a given community.  Each community’s assessment roll includes the following information for each property or lot:

  • the ratepayer’s name and address;
  • a legal description of the property;
  • the assessed value of the land and any improvements;
  • an account number;
  • a property classification;
  • who owns tenure to the land;
  • any taxable and exempt status; and
  • an owners code.