More commonly referred to as the “Greenbelt Law”, it is tax law enacted by the state legislature to encourage the retention of green spaces around urban areas, and to prevent the loss of family farms due to property taxes based on development speculation values, rather than current use.

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What types of properties are eligible for enrollment in the “Greenbelt” program ?

There are 3 types of land which may qualify for greenbelt classification:

Agricultural Land: a tract of at least 15 acres that is currently engaged in farming (i.e. the production or growing of crops, plants, animals, nursery or floral products). A tract that is smaller than 15 acres , but is at least 10 acres can qualify for greenbelt if the owner has at least 1 tract in the program that meets the minimum 15 acre qualification. The current test of farm use is a property’s ability to generate an average annual income of at least $1,500 over any 3 year period. Property can also qualify, regardless of income, if you, your parent or your spouse has farmed the property for at least 25 years, you continue to live on the property, and the property is not currently used for a purpose inconsistent with farming.

Forest Land: a tract of at least 15 acres engaged in growing trees under a sound program of sustained yield management or having tree growth in such quantity and quality as to be managed as a forest.

Open Space Land: a tract of at least 3 acres maintained in an open or natural condition for public enjoyment and use.

Note: With all three classes, the law limits an owners qualification to 1500 acres in any given county.

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How do I apply for Greenbelt ?

All necessary forms are available at the Assessor of Property’s office. The application, including a certification from the owner about the property’s use, can be filled out and approved during a short office visit. After approval, the property owner is responsible for recording the application at the County Register of Deeds. Once enrolled, the owner is not required to re-apply each year, but is required by law to promptly notify the assessor of any change in the use or ownership of the property which would affect its Greenbelt eligibility.

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What are “Rollback Taxes” ?

When a property that has been assessed as Greenbelt becomes disqualified for any of the following reasons:

- size of tract or use no longer meet qualifications

- the owner requests in writing to withdraw

- the property is covered by a recorded subdivision plat, unless the owner can still prove farm use

- property is sold and converted to other use

the owner may be liable to pay what are referred to as “rollback” taxes on the property. “Rollback” is simply the difference between the Greenbelt assessment and the market value assessment that would have been applied if the property had not been in the program. In effect, it is paying back the tax savings the owner enjoyed under greenbelt. For Agricultural and Forest properties the rollback period is 3 years (the current year and the 2 preceding years), for Open Space property the rollback is 5 years. If only a portion of the property is sold or converted to a non-qualifying use, rollback is only assessed on that portion, as long as the remainder of the property still qualifies. Rollback assessments are made on the next tax roll after the property no longer qualifies for greenbelt. An owner should fully understand “rollback” before applying for the Greenbelt program.

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Are mobile homes taxable property in Tennessee ?

Yes, under Tennessee Law mobile homes are assessed as real property, as an improvement to the land where that mobile home is located.  This can be on property owned by the mobile home owner, or on a lot or pad in a mobile home park where the owner is renting or leasing a space.  A key date to remember is January 1st, which is the statutory "date of assessment".  Because a mobile home by definition is "moveable", the possibility exists that it could be located in more than one jurisdiction during any given year.  To prevent it from being assessed for taxes more that once, a mobile home is assessed in the county where it is physically located on January 1st, no matter how long it remains on site after that date.

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If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the home owner or the park owner ?

The mobile home owner. Because the mobile home is assessed as an improvement to their property, the mobile home park owner will receive a tax bill that includes the taxes for all mobile homes in their park. However, the mobile home owner is responsible for paying the taxes attributed to their mobile home. At the park owner’s discretion, this can be done in a lump sum or included in the monthly collection of any rents or dues.

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Are active duty military personnel required to pay property taxes on their mobile homes ?

Mobile homes owned by non-resident active duty service personnel in Tennessee on military orders are considered “personal property” in accordance with the Soldiers’ and Sailors’ Civil Relief Act, and therefore are exempt.

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What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property ?

In December of each year, the Assessor of Property furnishes each mobile home park owner in the county with a report to list all mobile homes located in their park as of 1 January. It is the duty of the mobile home park owner to correctly list each mobile home by make, model, size, original cost, etc. and return that report, along with certification of any military exemptions to the assessor’s office no later than 1 April.  To view a copy of the report click here.  Acrobat reader is required and is a free download here: 

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Why is the value listed in the assessor’s office different than what I paid for the mobile home ?

While the purchase price can be one indicator of value for a particular mobile home, the amount paid does not necessarily equal the market value. Considerations such as repossessions, sale prices and discounts, family sales, and sales where land or furnishings are involved, often make the purchase price unreliable as the fair market value of a mobile home. The assessor’s office is responsible for equalizing values and making uniform assessments of all mobile homes in the jurisdiction. The values assigned for tax purposes are developed using uniform standards for quality, size and depreciation. If a mobile home is properly listed (age, size, etc.), the results will closely approximate the current market value, but more importantly for tax purposes, they will ensure a fair and equal assessment for every taxpayer who owns a similar mobile home.

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Who has to file a Tangible Personal Property Schedule?

Every business owner in Tennessee, whether incorporated or not, is required to file the schedule annually with the Assessor of Property for the county in which the business is located.

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What is considered 'tangible personal property' under the law?

Just about any tangible property not considered to be real estate falls under the definition.  If you have any questions about whether an asset fits the description, contact this office.

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What if I'm a very small business and don't have an accounting staff?

All businesses are required to use the Schedule B form. There is an option to check the SMALL ACCOUNTS CERTIFICATIONS. By checking this you certify that the total depreciated value of your property (all groups) is $1,000.00 or less.

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What happens if I don't file the schedule by March 1?

The law requires the Assessor's Office to place a value on your tangible personal property, which may be higher than you would have reported.  Your only appeal route then is through the Metro Board of Equalization.  You  also may be assessed a penalty for failing to report.

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Will I be audited?

Every business owner is subject to selection for audit.  A member of the Assessor's staff reviews each completed form, and where necessary, works with the business owner to obtain an accurate reporting.  Audit methods vary, generally based on the size and type of business involved.  An inspection of the business premises may be required, or a detailed examination of records of purchases may be needed.  You can help by doing the most thorough job possible when you complete the schedule.

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How will I know if my assessment is changed?

We will send you an Assessment Notice in May, indicating any changes in your assessment.  If you disagree with the changes, you should contact our office to request a review.  As in the case of realty assessments, you should prepare to provide any documentation you have to support your case.  If you still don't agree with the Assessor's Office action, you may file an appeal to the Board of Equalization, which begins its meetings in June.

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Why is reappraisal necessary?

Reappraisal eliminates inequities which are created over time by changes in the real estate market, ensuring fairness and equity for all property owners.

A property's market value can increase or decrease.  If the Assessor's record of a property's market value does not change with the market, some people could pay too much in property taxes, while others could pay too little.

That's why the Davidson County Assessor is required to conduct reappraisals every four years.  Reappraisals allow the Assessor to adjust property values so that every property in Davidson County is appraised at market value.  The last reappraisal occurred in 2001. 

Between reappraisal cycles, the Assessor's staff:

• Visually inspects all property in Davidson County so that the Assessor's assessment records reflect each property's actual characteristics, such as:  square footage, story height, exterior wall type, garage, carport and detached buildings.
• Verifies all property transfers as they occur in the market place.  Appraisers verify each sale in order to ensure it is an arms-length transaction.  These verified sales are recorded in the sales file to compare to properties of similar size, age, location and description to help establish fair and equitable property values.

State law protects property owners during reappraisal years:  State law also protects property owners from paying more that their fair share of property tax because a reappraisal has occurred.  It provides for adjusting the tax rate to a level that would bring in the same amount of revenue as before reappraisal, excluding new construction.  This is called the Certified Tax Rate, and it prevents local governments from experiencing a financial "windfall" in reappraisal years at the expense of the property owners.

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How are reappraisal values established?

The 2001 reappraisal is like a snapshot of Davidson County as of January 1, 2001.  Reappraisal values are based on these key factors:

• The property's use (such as home, business, vacant land, etc.)
• The property's characteristics
  • Location
  • Square footage (total living area)
  • Quality of construction
  • Amenities (such as bathroom count, garage, carport, vaulted ceilings, etc.)
• Current market conditions (determined by sales in the immediate area over the past three years)

To determine the market value of a property, a team of skilled and professionally trained appraisers:

• Visually inspects all properties to ensure that the Assessor's records reflect actual characteristics.
• Reviews and verifies market sales, cost and income data according to accepted appraisal practices.
• Completes market analyses using the CAMA (computer-assisted mass appraisal) system, comparing properties of similar size, age, location and description.
• Establishes reappraisal values that reflect current market conditions as of January 1.

Then reappraisal notices are mailed to every property owner in Davidson County.

It is important to remember that buyers and sellers in the market place establish market value -- not the Assessor.  The Assessor compares these verified sales to properties of similar size, age, location, and description to complete the evaluation process.  This ensures that property values reflect current market conditions as of January 1.

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How does the general maintenance of property affect reappraisal value?

The reappraisal value is not affected by the general maintenance of property.  Repairs such as a new roof, fresh interior/exterior paint, or landscaping neither add to nor detract from the value in the Assessor's records.  While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.

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How does structural damage affect reappraisal value?

When structural damage causes property to be structurally unsound, the reappraisal value may be affected.  A field inspection of the property is required to determine the extent of the impact.

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What if property owners disagree with their reappraisal values?

A team of appraisers makes every effort to ensure that all unique characteristics of a property are considered in establishing market value.  When property owners have a concern regarding their appraisal or classification and do not agree with the Assessor's value, they should request an Informal Review.

The Informal Review is NOT an appeal.  It is an opportunity for property owners to share information with the Assessor's Office in order for their property values to reflect market value.

There are three ways to initiate an Informal Review:

1. Complete the Online Form.  This is the fastest and most convenient way to initiate an informal review.
2. Call the Assessor's Office at 615-862-6080
3. Visit the Assessor's Office.

To assist in the Informal Review, property owners should submit documentation that supports their opinion of the value of the property in question.  Examples of such documentation include:

• Sales prices of similar properties in the immediate area within the last three years.
• Recent private appraisal.
• Photos of the property.
• Any other information the property owner believes will assist appraisers in analyzing the property's market value.

Documentation/information may be submitted by using the Online Form, by fax 615-862-6057, by mail, e-mail, or by dropping it off at the Assessor's office.  Property owners should include their property's parcel identification number for all pieces of documentation submitted.

The Assessor's Office will contact you regarding the results of their informal review .

For those property owners who disagree with the results of their informal review they may appeal to the Metro Board of Equalization, the appeals process is described below.

Here's the appeal process:

1. Metro Board of Equalization (MBoE):  The Board of Equalization is an independent body that meets beginning June 1.  Failure to file an appeal could result in the assessment becoming final without further right of appeal.
2. State Board of Equalization (SBoE):  If property owners disagree with the Metro Board of Equalization's resolution, they may appeal to the SBoE, which meets as needed in Davidson County.

"Market Value" is defined as the most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress.

As you can see from the definition above, "market value" is a theoretical concept. Many sales occur at prices other than the "market value." Often the sale price is adjusted because of time pressures on the buyer or seller. Other factors that affect sale prices include owner-held mortgages and property transfers within families.

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