The Assessor maintains a list of all non domestic properties within the Glasgow City Valuation Area.
This list is known as the Valuation Roll and it shows Proprietors, Tenants & Occupiers as well as the Rateable Value.
The Rateable Value is the Assessor’s opinion of the Annual Rental Value (subject to legislative conditions) at a legally prescribed date, this date is 01 April 2022 for the current 2023 Revaluation.
The Assessor has a statutory duty to revalue non-domestic properties every 3 years.
Further information on how the Assessor arrives at a value can be found within the SAA Home Page (see top menu).