Property Tax Functions

The Division of Property Assessments supports Tennessee's county property assessors and oversees the administration of the local property tax. The division also:

• Assists in reappraisal programs;
• Provides technological services; and
• Administers the Tax Relief Program.

Reappraisal
The Division of Property Assessments assists counties with reappraisal programs. Reappraisal cycles have historically spanned 4, 5, or 6 years, with the first years of the cycle consisting of visual inspections of all parcels and a countywide revaluation in the final year. Recent legislative changes have given counties the option to complete revaluations and other forms of value updating more frequently. The division conducts periodic appraisal ratio studies to determine the overall appraisal level in each county.

Tax Relief
Tennessee state law provides for property tax relief for low-income elderly and disabled homeowners, as well as disabled veteran homeowners or their surviving spouses. General Assembly appropriations fund this state program. Collecting officials, including county trustees, receive applications from taxpayers who may qualify. The Division of Property Assessments administers the program.

Training
The Division of Property Assessments administers the Assessment Certification and Education Program for assessors and their staff.

IMPACT Computer-Assisted Mass Appraisal System
Property tax assessments made by county assessors are maintained on state computer systems for 86 of Tennessee’s counties. These centrally managed systems provide consistency and a sound appraisal methodology for property tax purposes, including tax billing, at a reasonable cost to local governments. Select parcel data is available online.

Geographic Services
The division's Geographic Services department uses Geographic Information Systems (GIS) technology to assist county assessors with maintaining property ownership maps. Geographic Services serves as the liaison to the U.S. Census Bureau’s Local Redistricting Data Program. Using census data, the department produces local maps and publishes county commission district and voting precinct maps. This department also maintains the municipal boundaries for all municipalities in the state.

Property Assessments Leadership

The Office of State Assessed Properties conducts annual appraisals, assessments, and audits of public utility and transportation properties. These assessments are certified to counties, cities, and other taxing jurisdictions for billing and collection of property taxes.

The office appraises:

• Commercial airlines and airfreight companies holding a common carrier certificate;
• Barge line companies;
• Privately-owned electric, electric cooperative, and gas companies;
• Interstate natural gas and products pipeline companies;
• Power companies, including hydroelectric, steam, and atomic power, and green sources that produce electricity, such as geothermal, hydrogen, solar and wind companies;
• Private railcar and railroad companies;
• Motor bus and motor carrier companies;
• Telephone companies, including cellular and wireless, telephone cooperative, and wireless management companies; and
• Water and sewer companies regulated by the Tennessee Regulatory Authority.