What is the main function of the assessment roll?

The main function of the assessment roll is to provide a record of the assessed values of properties. This document is crucial for local governments as it establishes the value upon which property taxes are based. It effectively lists each property within a municipality along with its assessed value, which is determined by an assessor.

This information is essential for ensuring that property tax assessments are equitable and fair. The assessment roll not only helps in the taxation process but also serves as a foundation for planning and zoning decisions and for informing property owners about what their properties are worth in the eyes of the tax authorities.

The other options do not accurately reflect the primary purpose of the assessment roll. For instance, while properties eligible for tax breaks are indeed important, they are not the main function of this specific document. Similarly, the calculation of state tax income and the recording of property sales transactions are related to financial assessments but do not encapsulate the core role of the assessment roll itself.