Which set of steps is involved in generating the annual tax levy and bill after the assessment roll is certified?

• A. Notify taxpayers and prepare the bills.
• B. Validate and finalize the roll, apply exemptions, determine taxable value, set or verify levy, calculate taxes, produce tax bills, notify taxpayers, and publish/file the roll.
• C. Reassess all properties again.
• D. Publish the roll without notifying taxpayers.

Answer: (B)

Once the assessment roll is certified, the essential flow is to finalize the roll, determine taxable value by applying exemptions, and then translate that into the levy and individual tax bills. Finalizing the roll locks in all values and ensures the data are complete and ready for taxation. Applying exemptions reduces the assessed value to taxable value, which is the amount used to calculate taxes. With the taxable value in hand, the levy is set or verified—the total amount the jurisdiction needs to raise—and the appropriate tax rate structure is confirmed. Taxes are then calculated for each parcel, bills are produced, taxpayers are notified of their amounts, and the roll is published or filed as required. This sequence ensures accuracy, legal compliance, and clear communication to taxpayers.

Omitting any of these steps would leave critical pieces missing. For example, simply notifying taxpayers and preparing bills skips applying exemptions and establishing the levy, while reassessing all properties after certification would be outside the normal post-certification process. Publishing the roll without notifying taxpayers would also be incomplete.