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Pending Manuals

Below are the manuals drafted by the Department of Property Assessments currently pending approval before the State Board of Equalization. Comments and feedback on any of the below drafted manuals should be sent to Betsy Knotts, Executive Secretary of the State Board of Equalization at

The purpose of these procedures is to provide the property assessor with the necessary guidance in the development and maintenance of an accurate and complete sales file as required by Tenn. Code Ann. § 67-5-1601. Development of a sales file occurs as soon as transfers are worked, keeping the ownership and sales information current. Maintenance of a sales file is a vital function of the assessor’s office since valid sales are necessary to ascertain market value. The objective in maintaining an accurate and complete sales file is to have qualified sales that reflect the market value of the real property only. This sales information is needed for use in all types of valuation programs (i.e., reappraisals, sales ratio studies, and current value updates). These procedures reference the IMPACT computer-assisted mass appraisal (CAMA) system provided by the State of Tennessee. Non-state CAMA systems have similar fields to enter sales data as well.