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Hurricane Helene Disaster Relief

Rutherford County Noncompliance

On Tuesday, March 4, 2025, the Tennessee State Board of Equalization adopted a Notice and Resolution regarding the Rutherford County Assessor’s Office.

The State Board of Equalization determined the Division has shown the Rutherford Assessor is unable to or unwilling to comply with requirements under Tennessee Code Title 67, Chapter 5, Part 5, including, but not limited to, the following failures:

  • Failed to accurately prorate values of major improvements and adjust their assessments for the year in which they are completed as required by Tenn. Code Ann. § 67-5-504(a) and Tenn. Code Ann. § 67-5-603(b);
  • Failed to adequately assess incomplete buildings based on the value of the materials used as required by Tenn. Code Ann. § 67-5-603(b)(5);
  • Failed to adequately correct square footage errors identified and make appropriate square footage corrections as required by Tenn. Code Ann. § 67-5-509; and
  • Failed to adequately review and address classification issues in accordance with Tenn. Code Ann. § 67-5-501 & § 67-5-509. 

A full version of the Notice and Resolution is below.