What Is Roll Correction
A roll correction is an amendment made to the assessment roll to fix factual errors in property data, ownership information, or assessed value. Unlike an appeal, which challenges the assessor's valuation judgment, a roll correction addresses clerical mistakes, missing exemptions, or factual inaccuracies that the assessor agrees are wrong.
Most states allow roll corrections to be filed any time before the assessment roll is certified, typically in late summer or early fall. Some jurisdictions permit corrections even after certification if the error is clear and demonstrable. The key distinction: the assessor must acknowledge the error exists, not merely disagree with their own valuation methodology.
Common Types of Roll Corrections
- Property description errors: Square footage listed as 2,500 when it's actually 2,100. Lot size miscalculated. Building type coded incorrectly (residential vs. commercial).
- Ownership or exemption errors: Property still listed to deceased owner. Senior exemption not applied despite documented proof. Agricultural exemption missing for qualifying land.
- Duplicate or escaped assessments: Property assessed twice in the same year. Newly constructed addition omitted from prior roll but appears twice on current roll.
- Data entry mistakes: Assessed value transposed (listed as $350,000 instead of $305,000). Incorrect parcel number linked to your property.
The Roll Correction Process
Request a roll correction in writing to the assessor's office, specifying the exact error and providing supporting documentation. Include property address, parcel number, and the assessed value shown on the roll. Attach proof of the error: deed showing correct ownership, property survey for accurate square footage, appraisal supporting corrected value, or proof of exemption eligibility.
The assessor investigates and either grants or denies the correction. If granted, the corrected value appears on the next available roll. If denied, you can escalate to the board of review during the appeal window, though the board typically prefers to hear value disputes rather than factual correction disputes.
Timeline varies by state. In Illinois, corrections must be requested by the last business day before the roll is certified. In New York, some corrections can be filed after certification if they involve newly discovered assessment roles or clerical errors.
When to File a Roll Correction vs. an Appeal
File a roll correction when you can prove an objective error: the assessor's own data is wrong, a fact on the roll contradicts documented evidence, or an exemption was missed. Assessment ratio analysis comparing your property to comparable sales supports an appeal, not a correction.
If your assessed value is $280,000 but the property measures 1,800 square feet and the roll lists 2,200 square feet, request a roll correction. If the assessment is $280,000 and you believe it should be $220,000 based on comparable sales analysis, file an appeal at the board of review hearing.
Common Questions
- Does filing a roll correction prevent me from appealing? No. If the assessor denies the correction, you retain the right to appeal the assessed value to the board of review. Some assessors grant partial corrections, in which case you can still appeal the remaining value if you disagree.
- What if the assessor's record shows my property incorrectly but I can't find the original deed? Tax assessor records themselves, property tax cards from prior years, title insurance commitment, or a certified county deed index printout can substitute for an original deed. Utility company records sometimes confirm square footage or fixture counts.
- Can I request a roll correction after the assessment roll is certified? It depends on your state and the type of error. Most states allow corrections for clerical errors and missing exemptions within 3 to 5 years of certification. Escaped assessments (new construction missed entirely) have longer windows, sometimes 8 to 10 years. Check your county assessor's rules.