About the board
The Highland and Western Isles Valuation Joint Board has 10 elected members: eight from Highland Council and two from Comhairle nan Eilean Siar (the Western Isles Council). The Board appoints and supervises the administration of The Assessor.
The Assessor
The Assessor is responsible for assigning property values for tax purposes:
- The Council Tax list records the band for each home in Highland and the Western Isles.
- The Valuation Roll records the owners, occupiers, and rateable values of business premises.
Highland Council must issue Council Tax and Non-Domestic Rates bills based on the Assessor's determinations.
For more information on the Council Tax list, visit the Council Tax Proposals page on the Scottish Assessors Association website. This page explains circumstances that may change your Council Tax band and details how to lodge an appeal (a ‘proposal’) if you believe your band is incorrect.
For information on the Valuation Roll, visit the Scottish Assessors Association.
To learn how to vote, visit the How to vote page.