What type of data should a separate roll be prepared for?

A separate roll is prepared for exempt properties because these properties are not subject to taxation. Exempt properties typically include those owned by non-profit organizations, government entities, or religious institutions, which benefit from various exemptions under the law. This special classification ensures that these properties are documented separately from taxable properties, allowing for clearer records and management of tax collections. Preparing a distinct roll helps local governments maintain compliance with tax regulations and facilitates focused assessments and strategies related to exempt properties. This practice is important for transparency and accuracy in financial reporting as well, ensuring that property records reflect the true tax liabilities of the community.