glossary

Assessment stage

Assessment stage describes where a property value sits in the tax assessment cycle. Prior, current, and proposed values belong to different periods and must remain labeled.

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Stage meanings

  • Prior is the assessment carried for an earlier tax year.
  • Current is the assessment carried for the current tax year in the source extract.
  • Proposed is a value for a future tax year that is not treated as final.

Verified DC release example

Quoin's current DC release maps tax year 2025 to prior, 2026 to current, and 2027 to proposed. The values remain separate on the property tax account record.

Comparison rule

Compare assessment values only after matching the tax year and stage. Do not fill a missing stage by interpolation or rename a proposed value as current.