The Glasgow City Assessor is responsible for the valuation of all heritable properties for local taxation purposes. Currently all rateable properties are shown in the Valuation Roll and domestic subjects are contained within the Council Tax Valuation List. These documents form the basis for levying Non-Domestic Rates and Council Tax.
The Rateable Value is an estimate of the annual rent which a non-residential property might reasonably expect to command on the open market. It is determined by the Glasgow City Assessor and entered in the Valuation Roll.
Further information with regard to Non Domestic Rating and appealing your rateable value can be obtained at the Scottish Assessors Portal.
The Assessor is responsible for the preparation and maintenance of the Council Tax Valuation List which requires that each property's band reflects the Assessor's opinion of its open market value as at 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993 (or for new properties, when they enter the list).
Further information on council tax is available on the Assessors' Web Portal including appealing the Council Tax band that has been applied to your home.