The Assessor for Fife is responsible for the compilation and maintenance of the Valuation Roll for the valuation area of Fife Council. The Valuation Roll is a list of all rateable, non-domestic properties. As well as the property address, the Valuation Roll also shows the Proprietor, Tenant and Occupier of the property and the Net Annual value/ Rateable Value applied. It is the Rateable Value which forms the basis for the charging non-domestic rates by the local billing authority.
A general revaluation of all properties held on the Valuation Roll takes place at a Revaluation. The most recent Revaluation was the 2023 Revaluation, which came into force on 1st April 2023 . Revaluations are set in law to now take place every three years.
Further information on the Valuation Roll can be found within the SAA home page, a link to which is located at the top of this page.