In Scotland, a valuation joint board is a public body that is responsible for property valuations for local tax purposes across multiple council areas.
[1] Each board is made up of a number of members appointed by the local councils in its area.
[2] 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.
[1] The following valuation joint boards exist as of 2023:[3] Dumfries and Galloway, Fife, Glasgow and Scottish Borders are not part of a valuation joint board, and each appoints its own Assessor.