A breakdown of all property within a given jurisdiction, such as a city or county, that can be taxed. The tax roll will list each property separately in addition to its assessed value. This roll is usually created by the taxing assessor or other authority within the jurisdiction.

The tax roll is often used as a basis for calculating actual taxes to be levied upon residents within the jurisdiction of the taxing authority. For example, a city's tax roll shows that there is a total of $250 million of assessed value within the city, and the city needs $2 million to operate its budget this year. Therefore the city uses the figure from the tax roll to calculate a tax of eight mills for each property on the roll.