2009 Valuation List
A list of all valuation units for the Islands of Bermuda -Bermuda's property tax assessment roll. The list came into effect for tax purposes on 1st January 2010 and the annual rental values (ARV) appearing in the list are based on open market rental evidence at that time.  The 2009 Valuation List supersedes the 2004 Valuation List.

Act
The Land Valuation and Tax Act 1967.

Annual Rental Value (ARV)
The rent at which a valuation unit might reasonably be expected to let from year to year if the tenant undertook to bear the cost of internal repairs, and the landlord to bear all other reasonable expenses necessary to maintain the valuation unit in a state to command that rent, but excluding any element attributable to any tax payable under the Act.

Assessment Number
The unique number assigned to each valuation unit.

Description
The principal use of the valuation unit e.g. showroom, office, apartment etc.

Grid Reference
Geographical locators of the building use BNG 2000 grid coordinate system.