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General

The purpose of periodic reappraisal is not to increase the amount of revenue derived from property taxes, but to update and equalize the values of all taxable properties in the county and to ensure that the burden of taxes is distributed fairly, according to those property values.

One of the final steps in the reappraisal process for a jurisdiction is calculation a Certified Tax Rate based on the updated property values. Primarily the responsibility of the county or municipal legislative body, this procedure requires input from both the Assessor of Property and the State Board of Equalization.

Tennessee Code Annotated 67-5-1701 provides that upon a general county reappraisal of all property, the Assessor of Property must certify to the local legislative bodies the total assessed value of all taxable property in their respective jurisdictions. The Assessor must also furnish an estimate of the total assessed value of all new construction and improvements that were not included on the previous assessment roll, and the assessed value of deletions from the previous assessment roll. Exclusive of new additions and deletions, the local legislative body is required to determine and certify a tax rate which will provide the same "ad valorem" (according to value) property tax revenue that was levied during the previous year.

Prior to determination of the jurisdiction's certified tax rate, the legislative body must submit a proposed certified tax rate, including all supporting calculations, to the Executive Secretary of the State Board of Equalization for review. The Executive Secretary then has 15 days to review the submission and issue a report (or not). The local legislative body, after reviewing the state's report (if one is issued) may make changes to the rate if they so choose, and then must certify a tax rate as their jurisdiction's official certified tax rate.

 Exceeding the Certified Tax Rate

In order to levy a tax rate in excess of the certified tax rate, the county commission must:

• advertise the intent to exceed the certified tax rate in a newspaper of general circulation in the county;
• furnish the State Board of Equalization with an affidavit of publication within 30 days after the publication;
• hold a public hearing on the issue of exceeding the certified rate;
• adopt a resolution to levy a tax rate in excess of the certified tax rate.

If the purpose of exceeding the certified tax rate is solely to offset the amount of reductions to the tax roll caused by County or State Boards of Equalization rulings, the increase may be adopted without following this procedure.

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67-5-1601. General provisions - Administration - Costs - Penalty for failure to comply.

1. (1) Reappraisal shall be accomplished in each county by a continuous six-year cycle comprised of an on-site review of each parcel of real property over a five-year period, or, upon approval of the state board of equalization, by a continuous four-year cycle comprised of an on- site review of each parcel of real property over a three-year period, followed by revaluation of all such property in the year following completion of the review period. Alternatively, if approved by the assessor and adopted by a majority vote of the county legislative body, the reappraisal program may be completed by a continuous five-year cycle comprised of an on-site review of each parcel of real property over a four-year period followed by revaluation of all such property in the year following completion of the review period. The board may consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this section. In counties which have adopted a four-year or five-year reappraisal cycle, there shall be no updating or indexing of values as there is in counties with a six-year cycle.
   (2) In the third year of the review cycle, there shall be an updating of all real property values if the overall level of appraisal for the jurisdiction is less than ninety percent (90%) of fair market value. If the overall level of appraisal for the jurisdiction is greater than or equal to ninety percent (90%) of fair market value, any subclass of property not having a level of appraisal within ten percent (10%) of the overall level of appraisal for the jurisdiction shall be updated to the overall level of appraisal. Further, any group of property within a subclass not having a level of appraisal within ten percent (10%) of the level of appraisal for that subclass shall be updated to the level of appraisal for that subclass. If land market values of farm property in the county are not updated, land use values for land classified as agricultural, forest and open space pursuant to §§ 67-5-1001 — 67-5-1050 will not be updated. When values are updated, the factors or appraisal table changes used to effect the update shall be as determined by the state board of equalization.
   (3) Reappraisal shall be accomplished in each county on a four-year cycle, comprised of an on-site review of each parcel of real property over a three-year period, followed by revaluation of all such property in the year following completion of the review period. The board shall consider a plan submitted by an assessor which would have the effect of maintaining real property values at full value as defined by law on a schedule at least as frequent as outlined in this subsection, and if the board finds the plan would achieve this effect, the plan shall be implemented in lieu of indexing. During the review cycle between revaluations, new improvements discovered by on-site review or otherwise shall be valued on the same basis as similar improvements were valued during the last revaluation or otherwise as necessary to achieve equalization of such values, subject to application of periodic value indexes established by the board.
   (4) The assessor of property shall maintain a program of real property sales verification in accordance with procedures and rules established by the state board of equalization. The assessor of property shall maintain documentation of the reason for rejection of any sale rejected by the assessor for use in analyzing appraisals.
2. Any city lying in more than one (1) county shall be reappraised under a separate plan of reappraisal on a cycle determined by the board. The reappraisal shall be accomplished under contract with the state division of property assessments unless the city has established an assessment office separate from the county in which it lies.
3. (1) (A) Subject to funding, the state shall pay a per-parcel grant to local governments to assist in the cost of reappraisal. The grant shall be determined by the division of property assessments and approved by the board. Such funds shall be expended solely for the purpose for which the grant was made.
   (B) The state grant for any county in a four-year or five-year reappraisal program shall be limited to the amount, as determined by the division of property assessments, which would have been paid to the county had it remained on a six-year reappraisal program.
   (2) In the absence of any agreement between the county and the cities thereof imposing a property tax, local costs of reappraisal of properties within a city shall be paid one-half (½) by the county and one-half (½) by the city. Any city paying one-half (½) of local costs of reappraisal pursuant to this section shall pay those costs directly to the county government with jurisdiction over the property being reappraised, and shall pay those costs during the fiscal year in which the reappraisal is finalized.
   (3) The assessor of property shall submit such plans and reports for reappraisal as the board shall require. The board, with the assistance of the division of property assessments, has the power to approve, modify or disapprove any proposed plan submitted by the assessor of property, including the power to specify or approve any proposed computer assisted appraisal system pursuant to minimum standards which the board shall adopt in considering a proposed system. All work is subject to the supervision and approval of the director of property assessments. The division shall supervise and direct all reappraisals and revaluation programs, to the cost of which the state of Tennessee contributes.
   (4) Where the on-site review is undertaken by the county assessor of property and the county assessor's staff or a professional firm is employed to carry out this work, the division shall monitor the on-site review conducted by the county or the professional firm.
4. (1)The assessor of property of each county shall prepare a plan for carrying out the requirements of this section and §§ 67-5-1602 — 67-5-1604, in the assessor's taxing jurisdiction, such plan to be submitted to the county mayor and the county legislative body for review in such form, manner and time as shall be determined by the board.
   (2) At such time as shall be determined by the board, the assessor shall submit the plan and any pertinent resolution of the county legislative body stating its approval or disapproval to the board for the board's approval or other action.
   (3) Prior to the execution of any contract for reappraisal, the county legislative body shall make appropriate arrangements to finance such contract.
5. Whenever the classification or assessed value of property is changed as a result of reappraisal, the property owner shall be entitled to notice of such change as otherwise provided by law at least ten (10) calendar days before the local board of equalization commences its annual session and, in addition, shall be given the opportunity to appear at an informal hearing on a day or days scheduled for such hearings. Written notice of any action taken as a result of such hearings shall be sent at least ten (10) days prior to the county board adjournment.
6. Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with the requirements under this part, including submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. Failure on the part of the assessor or the county to comply within forty-five (45) days of such notification shall result in the withholding of any or all of the state grant for reappraisal scheduled to be received by the county according to the provisions of this part until such deficiency is corrected. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within forty-five (45) days from the date that funds are withheld, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within ninety (90) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in § 4-31-105, otherwise due the county.
7. The initial schedule of review and revaluation under this section shall be as determined by the board. The board may specify a four-, five- or six-year cycle for the initial scheduling of review and revaluation under this section; provided, that approval of the county legislative body shall be required to move a mid-cycle updating of values from an existing reappraisal plan, and any revised plan longer than five (5) years shall include a mid-cycle updating of values pursuant to subsection (b).
8. (1) There shall also be an updating of the localized and non-operating real property of public utilities in each county, and such shall be accomplished in the same year as other locally assessed properties.
   (2) All assessing and updating of operating properties of public utility companies shall be done by the comptroller of the treasury in accordance with part 13 of this chapter.
   (3) All expenses for assessing and updating operating properties of public utilities shall be paid by the comptroller of the treasury.
9. As part of any reappraisal program conducted pursuant to the provisions of this part, the assessor of property of each county shall identify all cemeteries having historic value as determined by the county historian and the cemetery advisory committee. Every cemetery having one (1) or more tombstones shall be indicated on the tax maps by an appropriate symbol prescribed by the state board of equalization. Any cemetery which is not less than one fourth (¼) of an acre shall be identified as a separate parcel and contain the appropriate symbol.

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Each year, usually in early May, an Assessment Change Notice letter is mailed to all county property owners whose property values have either increased or decreased for the current tax year from the values assessed in the previous year.

Changes may be triggered by a variety of actions such as building an addition, adding a driveway, patio, etc. or removing a barn or other building. The change could be permanent, as in the case of an addition, or temporary, for something like fire damage. If the reason for the change in the appraisal value is unclear, please contact the Assessor of Property for an explanation.

THIS IS NOT A TAX BILL

The information on the front of this notice shows the appraised and assessed values for property tax purposes. The assessed value is a percentage of appraised value determined by state law according to the classification of the property (residential, commercial/industrial, farm, or public utility). A local tax rate is then applied to the assessed value to determine the amount of taxes due.

The appraised value should reflect the market value of the property. The tax rate and tax amount should not be the subject of an appeal, as the tax rate is determined separately by the local governing body and should be comparable to similar property in Davidson County.  If the property owner questions the appraised value of his/her property, he/she may contact the Assessor of Property or appear before the local Board of Equalization.

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67-5-508. Records and notice of assessment.

1. (1) Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504 shall control.
   (2) The assessor shall hold such records open to public inspection, at the assessor's office, during normal business hours; and shall, furthermore, cause to be published at least once in a newspaper of general circulation within the assessor's jurisdiction, a notice when and where such records may be inspected, such notice to be published not later than ten (10) calendar days before the local board of equalization begins its annual session. The notice shall be set forth in the publication within distinct and prominent borders, and shall have a width of not less than two (2) regular columns of such newspaper and a depth of at least four inches (4"). The notice shall state the day upon which the county board of equalization will convene, the last day appeals will be accepted, and a warning that failure to appeal the assessment to the county board of equalization may result in the assessment becoming final without further right of appeal.
   (3) In addition, at least ten (10) calendar days before the local board of equalization commences its annual session, the assessor or the assessor's deputy shall notify, or cause to be notified, each taxpayer of any change in the classification or assessed valuation of the taxpayer's property. Such notification shall be sent by United States mail, addressed to the last known address of the taxpayer, and shall be effective when mailed. The notification shall show the previous year's assessment and classification and the current year's assessment and classification.
   (4) A notation of the date of any notification of a change in classification or assessed valuation, or a dated copy of such notification, shall be included in the records of the assessor; and such records shall be preserved by the assessor for not less than two (2) years.
   (5) For the year in which a reappraisal program is completed and the values so determined are approved by the state division of property assessments to be used as the basis for making assessments in any county, any notice showing the appraised value of property and sent to a property owner by any company, which has been employed for the purpose of conducting such reappraisal program, shall be in lieu of the notice herein required to be sent by an assessor of property to a taxpayer whose classification or assessed valuation has been changed; provided, that the assessor of property uses the appraised value as set forth on the notice from the company as the basis for the assessor's assessment; and provided further, that the assessor of property does not change the classification of the property from its former classification.
   (6) Further, upon a consolidation of the municipal and other assessment offices within any county with the office of the county assessor of property, as provided in § 67-1-513, the county assessor of property shall not be required to notify each taxpayer within such municipality, unless a change has been made by the county assessor of property from the former classification and assessed valuation that existed on the county tax roll for the preceding year; provided, that the assessor of property shall hold the assessor's records open to public inspection at the assessor's office during normal business hours and shall cause to be published at least once, in a newspaper of general circulation within the assessor's jurisdiction, a notice where and when such records may be inspected. Such notice shall be published not later than ten (10) calendar days before the local board of equalization begins its annual session.
2. (1) Should an assessor fail to complete and note upon the assessor's records the assessment of a taxpayer's property prior to May 20, or should an assessor fail to notify a taxpayer, or the taxpayer's agent, of any change in the classification or assessed valuation of the taxpayer's property, such taxpayer shall have no legal basis for complaint; provided, that the assessment against the property is completed, and a notice of any new or changed classification or assessed valuation is sent by United States mail, to the last known address of the taxpayer, at least ten (10) calendar days before the local board of equalization ends its annual session.
   (2) In the event an assessor shall fail to complete any assessment, or notify any taxpayer of a change in the classification or assessed valuation of the taxpayer's property, at least ten (10) calendar days before the local board of equalization ends it annual session, such failure shall not affect, in any way, the validity of such assessment, classification or assessed valuation; but an aggrieved property owner shall have the right to appeal directly to the state board of equalization at its next regular session; and no proceedings shall be undertaken to collect any taxes based upon such assessment, or penalty added, until thirty (30) calendar days after the board shall have rendered a final decision on such appeal or complaint. Upon written request of any party, or upon its own motion, the state board of equalization may remand any such complaint or appeal to the local board of equalization.

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Estimate Your Taxes

Our consolidated city-county government has two tax districts.

General Services District (GSD) covers all the geographic area of the former Davidson County government.

Urban Services District (USD) is an area originating from the old City of Nashville boundaries extending into suburban areas as they were annexed into the USD to receive urban services.  USD property owners pay the GSD tax rate plus the USD tax rate.

Learn How To Estimate Your Taxes.

Download Estimate Taxes Form.

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Local Property Tax Rates

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