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Appraisals
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Personal Property
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Reappraisals
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Appeals
Information On
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Appraisals
The goal of the Assessor of Property for Davidson County TN
is to estimate fair value for all property in the county.
Fair market value is defined as how much a property would sell
for in an open market under normal conditions.
In order to determine property appraisal, this office uses
acceptable methods approved by the State Comptroller's Office to
estimate the value of each property. Because there are
many properties that need to be appraised by January 1st in the
year of a reappraisal, the Assessor of Property for Davidson
County TN uses mass appraisal techniques aided by appraisal
models of benchmark property developed by our staff and
processed by computers into value indication for each property.
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Appraisals
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Personal Property
Personal Property is the tangible and intangible property
used or held for use in a business. It includes, but is
not limited to, furniture, fixtures, tools, machinery,
equipment, raw materials, vehicles and supplies.
Business includes partnerships, corporations, other business
associations not issuing stock and individuals operating for
profit as a business or profession in Davidson county TN.
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Personal Property
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Reappraisals
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 operates 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 these 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 Division of Property Assessments, whose personnel also
periodically monitor the progress and results of the on-site
review process.
During 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 which establishes the factors, tables and base rates that
will be used to value real property for next four years.
The changes in values are then applied to each property in the
county, and those property owners whose property values have either
increased or decreased as a result are notified regarding the
new appraisal of their properties. In addition, during
this fourth year, a complete plan of reappraisal for the next
four-year period must be developed and submitted for approval.
This plan is required 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.
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Reappraisals
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Appeals
Any property owner who
believes that the
classification or value
assigned to his or her
property by our office has
the right to appeal that
assessment.
Upon receipt of a
Change in Appraisal notice
(which, for most property
owners, occurs every four
years), the property owner
will be instructed
regarding steps to be taken to contact the
Assessor of Property for
Davidson County TN office
should he/she feel that the
appraisal is incorrect.
An Assessor will then review the
information made
available by the property
owner that denotes
changes which may affect the value of
the
property.
Should a correction be in
order, a modification may be
made without a formal appeal.
However, if the change to
the property value following
this review is unacceptable,
the property owner may make
an appeal to the
Davidson County Board of
Equalization. If the
decision made by the
Davidson County Board of
Equalization is
unacceptable, the property
owner may then appeal to the
State Board of Equalization.
Established under
Metropolitan
Charter Article
11, Chapter 2,
to hear property
owner's appeals
of their
appraisal and
assessment,
The Davidson
County Board of
Equalization
is
composed of five
members
appointed by the
Mayor and
confirmed by
majority vote
from the
Council. Members
serve terms of
two years. The
Board
may also employ
a temporary
staff of
appraisers to
conduct hearings
on appeals. The
hearing officers
then send
recommendations
to The Davidson
County Board of
Equalization.
You can read
the origin and
authority of the Davidson
County Board of
Equalization at this
link below:
THE CODE OF
THE METROPOLITAN
GOVERNMENT OF
NASHVILLE AND
DAVIDSON COUNTY,
TENNESSEE
Current
members of the
Board are, as
follows:
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Ms.
Jean
Harrison
07/06/2010
-
04/01/2012
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Mr.
Melvin
Lowe
06/01/2010
-
04/01/2012
Mr.
Trasbin
Stoner,
II
07/06/2010
-
04/01/2012
Mr.
Peter
Westerholm
05/18/2010
-
04/01/2012 |
Visit
The State
Board of
Equalization
web site
for more
information.
It is the objective of
the Assessor of Property for
Davidson County TN is to treat
each property owner
equitably. Sales ratio
studies conducted by the
State of Tennessee indicate
that our appraisals are fair
and represent reliable
market value. We
support the Certified Tax
Rate law as a protection for
Davidson County taxpayers,
and we welcome any questions
you might have regarding
your property and/or the
steps we follow in making
a fair assessment.
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Information On File For Public Access
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Property Record Cards
The Assessor of Property office creates and maintains an
individual Property Record Card for every parcel of
property in the county (approximately 236,000).
These records are maintained in a database in the CAMA
system.Information included on these cards include:
- Street Address of the Property
- Name(s) of Owner(s)
- Address(es) of Owner(s)
- Parcel Identification Number
- Subdivision Name *
- Lot Number *
- Dimensions of Lot
- Acreage for Larger Tracts
- Construction Types and Components for Structures
(Type of Roofing, Foundation, etc.)
- Extra Features of Improvements
(Fireplaces, Driveways, etc.)
- Value for Improvements
- Value of Land
- Overall Appraisal for Tax Purposes for Land and All
Improvements
- Assessment classification
- Overall Assessment Value
- Transfer Data, including Sales History
(Amounts, Dates, Deed Volume, Page Numbers)
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Property Maps
The Assessor of Property office maintains a set of maps
for all properties in the jurisdiction in order to
maintain size, location and boundary information.
These maps are constantly updated through the use of
data contained in transfer deeds, registered surveys and
recorded plats of subdivisions. Currently, the
office maintains 2,000 maps on file for use by office
personnel and the general public. Copies of all
materials may be obtained for a reasonable fee per copy. |
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