Valuation joint board

In Scotland, a valuation joint board is a public body that is responsible for property valuations for local tax purposes across multiple council areas. Each board is made up of a number of members appointed by the local councils in its area.

The official that is responsible for property valuations is the Assessor. In most areas, the Assessor is also the electoral registration officer, responsible for maintaining the electoral roll.

List of valuation joint boards
The following valuation joint boards exist as of 2023:

Dumfries and Galloway, Fife, Glasgow and Scottish Borders are not part of a valuation joint board, and each appoints its own Assessor.