A tentative assessment roll is the first public list of values, before it becomes final. Other states echo that draft-then-final idea under different stamps.
A tentative assessment roll is New York's first public list of values for the year, published before that list becomes the final roll the tax bill will follow. Other states say preliminary roll or just the roll for the same draft-then-final idea. The early list is still a print, not a rumor.
What is a tentative assessment roll versus a final roll?
New York's tax department says assessing units publish tentative and final assessment rolls each year, and that each year's property tax bills are based on the final roll. The tentative list is the first look. Changes ordered after that first look land on the final list. IAAO's broader word for the official list is assessment roll or tax roll.
Example: a tentative line shows $200,000 assessed. The final line, after a change, shows $180,000. Ten mills on the final $180,000 is $1,800. That pair is an example of the sequence, not a town's 2026 calendar.
Look up if you are overpaying.
Does a property tax appeal target the tentative roll or the final roll?
The filing window often opens against the first public print, which in New York-style vocabulary is the tentative roll. The bill later follows the final one. A property tax appeal is still a request that the printed value move. The property tax glossary and the tax roll page keep the list named. FairAppeal handles the entire appeal on your behalf when a filing goes forward, and there are no upfront costs with Fair Appeal.