The assessor maintains the assessment roll - the document that contains every property's assessment. The property inventory is available for inspection by appointment before the filing of the tentative 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. 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 houses, gas stations, office buildings, vacant land, shopping centers, condominiums, and restaurants. The assessor is continually communicating with the public, answering questions, and dealing with concerns raised by taxpayers. However, between Taxable Status Day and Grievance Day , it should be done by appointment. It is up to individual property owners to monitor their own assessments. Taxpayers who feel they are not being fairly assessed should meet with their assessor before the tentative assessment roll is established in an informal setting the assessor can explain how the assessment was determined and the rationale behind it.