Assessment rolls are lists of taxable property compiled by an assessor. Most rolls come out at the tax assessment level. For example, a county tax assessment roll can include all taxable tracts of land in the county in addition to other taxable property in the jurisdiction. Assessment rolls offer information on a property’s market value for taxation purposes. Property owners can challenge the assessment to try to bring tax assessments down. These rolls also let the public know the value of properties in many areas of the county. This information is good for those looking to invest in property. Many jurisdictions publish assessment rolls in the spring. They provide a 60 to 90 day period for property owners to challenge the assessed value on the property. After the assessor addresses all challenges, the jurisdiction publishes the final assessment rolls, usually in the summer. Tax bills come from the final roll.