Each entry gives the owner's name; school district number; type of property (household, homestead, agricultural, business); and the property's total full, assessed, and equalized valuations. The real property sections additionally give the legal description (location) and size of the property; and the values of acreage and lots, structures, machinery, and other items, including homesteads and non-homesteads (beginning in 1940). The personal property sections additionally give the post office address and the quantity and/or valuation of various categories of personal property, including household goods, personal possessions, vehicles, agricultural products and livestock, farm machinery, manufacturing and business products and property, financial assets, and privately owned structures on railroad and government lands.

For some years there may be a list of mortgages and other real estate securities; information on tree bounty, real property exempt from taxation, school land rentals, and lands taken under the Homestead and Tree Claim acts; and data on grain handled by elevators, warehouses, and mills.