2026 Appraisal Ratios

Set out below are the appraisal ratios adopted by the State Board of Equalization. These ratios are used for several purposes, including equalization of public utility and common carrier assessments, equalization of local business personal property assessments, determining tax relief payments for elderly and disabled homeowners, and determining adjusted county property values under the Tennessee Education Finance Act. Notwithstanding the listed ratios, in no instance shall the factor used to equalize locally assessed tangible personal property or centrally assessed public utility property, exceed 1.0000 (Public Chapter 209 of 2013).

Henderson, Humphreys, Macon, and Sequatchie counties are CVUs with calculated appraisal ratios of 0.7854, 0.7359, 0.7641 and 0.8038 respectively. Their appraisal ratio will be at 1.0000 once update factors are approved by SBOE and applied by DPA.