Council Tax
Valuation of Domestic Property
The Assessor is responsible for the preparation and maintenance of the Council Tax Valuation List, which details each domestic property ("dwelling") in one of eight valuation bands.
The band reflects the amount at which the property might have been expected to sell on the open market as at 1st April 1991, taking account of its physical state and its locality as at 1st April 1993, and subject to a number of statutory assumptions.