These ledgers are a record of property tax payments. Prior to 1982, the assessment rolls list both the owner and occupier of the property, as well as whether the land was held as freehold or leasehold. Following a change in the method of taxation in 1982, information relating to property occupiers was no longer recorded. Other information may include:
- number of floors
- number of rooms
- whether the property has water and sewer services
These records are organized by civic address rather than by the name of the property owner.
Important dates
- The earliest assessment roll available dates from 1891-1892
- Records from 1888 to July 1892 were destroyed in the Great Fire of 1892
- Assessment rolls were produced every three years from 1891 to 1921
- From 1923 to 1949, assessment rolls were produced every two years
- Beginning in 1949, assessments were produced yearly
- The final paper copy was created in 1995; electronic versions are available thereafter.
Taxation search
Between 1982 and 1996, the City adopted a capital value system of taxation, in which taxes were based on the assessed value of the property. Under this system, only the property owner and freehold or leasehold status were recorded, and information about occupiers was no longer required.
From 1997 to the present, a market value system of taxation has been used, with property taxes based on the estimated sale value of the property on the open market.