Jo Ann North

Property Assessor

I WANT TO ..

• Look at your file data on my property

• Estimate my property taxes

• Learn how the appraisal processes work

• Read about Business Personalty Assessment

• Find a parcel on Metro's online property maps

• Go to Metro Nashville Government's Home Page

Periodic County-Wide Reappraisal

Reappraisal of property for tax purposes is required on a periodic basis to maintain appraisals at market value and to ensure equity of appraisals throughout the jurisdiction. Every county in Tennessee is on either a four, five, or six year cycle of reappraisal. Davidson County is on a four year plan.

The four year cycle consists of three years of comprehensive on-site review of every parcel of property in the county, followed by revaluation of all property in the fourth year. During each of those first three years, approximately 33% of the parcels in the county are inspected for changes to the land or buildings that would influence the value of the property. Quarterly progress reports are provided to the State of Tennessee’s Division of Property Assessments, whose personnel also periodically monitor the progress and results of the on-site review process.

In the fourth and final year of the cycle, a thorough analysis of the current real estate market is used to establish new land and building values. This is an exhaustive process that sets the factors, tables, and base rates that will be used to value real property for the following four years. The changes in values are then applied to each property in the county and those property owners whose values have either increased or decreased as a result are notified as to the new appraisal of their properties. Also during this fourth year, the complete plan of reappraisal for the next four year period has to be developed and submitted for approval, to include budgetary considerations for personnel and equipment, and the territorial division of the county for the three years of field review. The cycle then begins all over again.