What does the Assessor Do?
The Assessor of Property has the duty of determining the value and classification of all property except public utility property which is valued by the Office of State Assessed Properties (OSAP), in the State of Tennessee Comptroller of the Treasury’s Office. The Assessor estimates only the value of your property. The amount of taxes paid is determined by the tax rate, which is set on July 1st of each year by the Mayor and the Council.
Why is property taxed in Tennessee?
Article II Section 28 of the Tennessee Constitution states that “all property real, personal or mixed shall be subject to taxation.” Property tax dollars are used by city, county, and state governments to provide funding for roads, parks, fire protection, police protection, public schools, and many other local services.
Where can I find the appraised value of my property for tax purposes?
The appraised value of the property can be found by using our real/personal property search.
How does structural damage affect my appraised value?
If a property is substantially damaged or rendered uninhabitable, the reappraisal value may be affected. A field inspection of the property is required to determine the extent of the impact. Copies of written estimates on company letterhead should be provided to the Assessor’s Office so they may be considered in determining the cost to cure the damage to the property. TCA § 67-5-603(a)(1) states “If, after January 1 and before September 1 of any year, a building or improvement shall be moved, demolished or destroyed, or substantially damaged by fire, flood, wind or any other disaster, and is not restored and no other improvement is constructed in its place before September 1 of that year, the assessor of property shall make or correct the assessment of such property on the basis of the value of the property after such move, destruction or substantial damage of the improvements, notwithstanding the status of the property as of the assessment date of January 1; provided, that for the year in which such improvement is moved, demolished, destroyed, or so damaged, the assessment of the improvement shall be prorated for the portion of the year prior to the date of such move, destruction or damage. This section shall not apply to the movement of a mobile home or other movable structure as defined in § 67-5-501.”
If you have substantial structural damage to your property, please contact our office at 615-862-6080.
Do I need a permit to operate a Short-Term Rental (STR) and, if so, how will it be assessed for tax purposes?
Anyone operating a STR is required to obtain a permit from the Metro Codes Department. Any property with a non-owner occupied STR permit will be classified as commercial at an assessment rate of 40%. Those properties with owner-occupied STR permits will be classified as residential at an assessment rate of 25%. § 67-5-801.
Where can I find information on property tax sales?
For information on property tax sales please see the Clerk and Master’s website. Here you can find information available on tax sales throughout the county.
How is my home appraised for property tax purposes?
The Assessor appraises your home at “market value”. Market value is the amount of money a well-informed buyer would pay, and a well-informed seller would accept for property in an open and competitive market, without any outside influence.
Why is Reappraisal necessary?
Reappraisal eliminates inequities which are created over time by changes in the real estate market, ensuring fairness and equity for all property owners.
Reappraisals allow the Assessor to adjust property values so that every property in Davidson County is appraised at market value. The last countywide reappraisal occurred in 2021, and the next countywide reappraisal will occur in 2025.
Between reappraisal cycles, the Assessor’s staff:
- Visually inspects all property in Davidson County so that the Assessor’s assessment records reflect each property’s actual characteristics such as: square footage, story height, exterior wall type, garage, carport, and detached buildings.
- Verifies all property transfers as they occur in the marketplace. Appraisers verify each sale to ensure it is an arms-length transaction.
These verified sales are recorded in the sales file to compare to properties of similar size, age, location, and description to help establish fair and equitable property values.
State law protects property owners during reappraisal years. State law also protects property owners from paying more than their fair share of property tax because a reappraisal has occurred. It provides for adjusting the tax rate to a level that would bring in the same amount of revenue as before the countywide reappraisal, excluding new construction. This is called the Certified Tax Rate, and it prevents local governments from experiencing a financial “windfall” in reappraisal years at the expense of the property owners.
How are reappraisal values established?
The 2021 reappraisal is like a snapshot of Davidson County as of January 1, 2021. Reappraisal values are based on these key factors:
- Property’s characteristics
- Location
- Square footage (total living area)
- Quality of construction
- Amenities (such as bathroom count, garage, carport, vaulted ceilings, etc.)
- Current market conditions (determined by sales in the immediate area during the year prior to the reappraisal year for ex.: 2025 is the reappraisal year, so we would use sales from 2024)
- Property’s use (such as home, business, vacant land, etc.)
To determine the market value of a property, a team of skilled and professionally trained appraisers:
- Visually inspects all properties to ensure that the Assessor’s records reflect actual characteristics.
- Reviews and verifies market sales, cost, and income data according to accepted appraisal practices.
- Completes market analyses using the CAMA (computer-assisted mass appraisal) system, comparing properties of similar size, age, location, and description.
- Establishes reappraisal values that reflect current market conditions as of January 1.
Reappraisal notices are then mailed to every property owner in Davidson County. It is important to remember that buyers and sellers in the marketplace establish market value — not the Assessor. The Assessor compares these verified sales to properties of similar size, age, location, and description to complete the valuation process. This ensures that property values reflect current market conditions as of January 1.
Will the value of my property change every year?
Pursuant to Tennessee Code Annotated Section 67-5-1601 reappraisal must be completed in either a four, five, or six-year cycle. Davidson County is on a 4-year reappraisal cycle. The next countywide reappraisal is scheduled for 2025. Typically, the appraised value of a property does not change between reappraisal cycles, unless there is an alteration to the property (e.g., addition, demo, or rehab) or the property value is appealed.
When will I be notified of the value of my property?
In a Reappraisal year, all property owners will receive a new notice of appraised value. If there is no change to the property in a non-reappraisal year, the owner will not receive an assessment notice for that particular year. In non-reappraisal years, if there is a change in the physical characteristics or use of the property, a notice of assessment change will be sent to the homeowner in May of the assessment year the change is recognized, with the following exception: any construction substantially completed after January 1 and before September 1 of any given year, will receive a prorated assessment notice in September of that year.
How can I determine if the appraisal of my home is accurate?
A determination can be made by comparing homes with similar characteristics within the neighborhood and/or having an appraisal completed by a licensed real estate appraiser. Please check all listing information we have on your home to be sure everything is correct. Please inform us immediately of any discrepancy by emailing us at assessorweb@nashville.gov or by calling us at 615-862-6080. If after reviewing your property, you believe the assessment is inaccurate, please refer to the” Assessment Appeals” section below.
What can I do if I do not agree with the value of my property?
If you do not agree with the value of your property, you may file an informal review request by contacting the Assessor’s Office to request an informal review. The deadline to file an Informal Review is April 26, 2024, at 4:00 pm. If you are not satisfied with the results of the informal review, you may appeal your property to the Metro Board of Equalization (MBOE.) To schedule a hearing with the MBOE, you must call 615-862-6059 between May 20, 2024, at 8:00 am and June 14, 2024, at 4:00 pm. No 2024 MBOE hearings will be scheduled after June 14, 2024, at 4:00 pm. If you need assistance filing your Informal Review request, please contact our office at 615-862-6080 and it will be our pleasure to serve you.
What happens after an Informal Review Request or MBOE hearing?
Following an Informal Review or an appeal to the MBOE, you will receive a notice in the mail which will indicate whether there has been a change to the value and/or classification.
What if I do not agree with the value the Metropolitan Board of Equalization (MBOE) determines?
You may appeal the MBOE’s decision to the State Board of Equalization (SBOE) before August 1 for the tax year or within forty-five days of the date the notice of local board action was sent, whichever is later. TCA § 67-5-1412(e)
Can I go straight to the State Board of Equalization (SBOE) and not present an appeal to the Metro Board of Equalization (MBOE)?
All residential properties must be appealed to the MBOE, the first level of administrative appeal, before appealing to the SBOE. However, industrial, and commercial real and tangible personal property may be appealed directly to the SBOE by following the guidelines below set forth in TCA § 67-5-1412(b)(2).
In accordance with TCA § 67-5-1412(b)(2), the property owner must request a letter of concurrence from our office on or before Friday, June 14, 2024, and then file a copy of that concurrence with their appeal to the SBOE on or before August 1, 2024. To receive a letter of concurrence for a direct appeal to the State Board of Equalization, we must receive your request in writing via certified mail, return receipt requested, postmarked by Friday, June 14, 2024. The request should state:
- The name in which the property is assessed.
- The parcel identification number (map/parcel)
- The value sought.
- The basis for the appeal
- Name, address, telephone number and fax number of the person requesting the direct appeal.
Please send your request to:
Davidson County Assessor of Property
C/O Kristina Ratcliff
700 President Ronald Reagan Way Ste. 210
Nashville, TN 37210
How do I prepare an appeal?
If you do not agree with your valuation or classification, you may assemble all documentation that supports your opinion of value or classification. Depending on the nature of your appeal, you may want to bring in comparable sales data, pictures showing the condition of your home, or recent estimates of repair. To obtain comparable sales data, you may utilize the Comper Sales Search feature on our website to find sales of homes similar to yours.
Does Nashville and Davidson County have a homestead exemption program?
Unfortunately, Tennessee does not have a homestead exemption in the sense that other states do. There are, however, certain tax exemption programs for which you may qualify. For information concerning Property Tax Relief, Tax Freeze, or Tax Deferral programs, contact the office of Erica Gilmore, Metropolitan Trustee at 615-862-6330 or https://www.nashville.gov/departments/trustee.
Does Nashville and Davidson County have exemption programs for personal residences, including those for elderly, low-income, and/or disabled persons?
Yes. Please contact the office of Erica Gilmore, Metropolitan Trustee at 615-862-6330 or https://www.nashville.gov/departments/trustee, and inquire about Property Tax Relief, Tax Freeze, or Tax Deferral programs.
Does Nashville and Davidson County have exemption programs for non-profit organizations?
Yes. Religious, charitable, scientific, or nonprofit educational institutions may apply to have property owned by that organization exempt from property taxes, if the property is currently being used exclusively to carry out one or more of the purposes for which the organization was created. (This can include allowing another exempt institution the use the property for a purpose for which that organization was created.)
For more information on how an exempt organization may receive property-tax exemption for its real and/or personal property, please visit the EXEMPTIONS PAGE.
For information regarding Tangible Personal Property, please visit the Personal Property tab by following this link.
What is The Agricultural, Forest and Open Space Act of 1976?
In 1976, the Tennessee General Assembly enacted the Agricultural, Forest and Open Space Land Act of 1976 (the “Act”) the law is commonly known as “greenbelt”. The Act is codified in Tennessee Code Annotated §§ 67-5-1001 through 1050. The purpose of the Act is to help preserve agricultural, forest, and open space land. This is accomplished by valuing land based upon its present use, rather than at a highest and best use. When property is valued at its highest and best use, the threat of development can bring about land use conflicts, create high costs for public services, contribute to increased energy usage, and stimulate land speculation.
The State Board of Equalization is responsible for approving the forms used to apply for agricultural, forest or open space classification. In addition, the State Board of Equalization hears appeals of denials of timely filed greenbelt applications, appeals concerning liability for rollback taxes and appeals of use value.
For more information, please visit the SBOE website at https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-services/greenbelt0.html
What types of properties are eligible for enrollment in the “Greenbelt” program?
There are 3 types of land which may qualify for greenbelt classification listed below.
Agricultural Land: A tract of at least 15 acres that is currently engaged in farming (i.e., the production or growing of crops, plants, animals, nursery, or floral products). A tract that is smaller than 15 acres but is at least 10 acres can qualify for Greenbelt if the owner has at least 1 tract in the program that meets the minimum 15-acre qualification.
The current test of farm use is a property’s ability to generate an average annual income of at least $1,500 over any 3-year period. Property can also qualify, regardless of income, if you, your parent, or your spouse has farmed the property for at least 25 years, you continue to live on the property, and the property is not currently used for a purpose inconsistent with farming.
Forest Land: A tract of at least 15 acres engaged in growing trees under a sound program of sustained yield management or having tree growth in such quantity and quality as to be managed as a forest.
Open Space Land: A tract of at least 3 acres maintained in an open or natural condition for public enjoyment and use.
Note: With all three classes, the law limits an owner’s qualification to 1500 acres in any given county.
If you believe your land of fifteen (15) acres or more qualifies as agriculture or forest land, you may submit an application to the Assessor of Property.
How do I apply for Greenbelt?
All necessary forms are available at the Assessor’s Office. The application including a certification from the owner about the property’s use can be filled out and reviewed during a short office visit. If approved, the Assessor’s Office will collect the recording fee from the property owner and file the necessary paperwork with the County Register of Deed’s Office. Once enrolled, the owner is not required to reapply each year, but is required by law to promptly notify the Assessor of any change in the use or ownership of the property that would affect its Greenbelt eligibility.
What are “Rollback Taxes”? (Tenn. Code Ann. §§ 67-5-1004(12), 1008(d)(1))
Rollback taxes are the amount of taxes saved over a certain period of time that the land qualified as agricultural, forest, or open space. These taxes are not a penalty; they are a recapture of the amount of taxes saved.
How is the amount of rollback taxes calculated? (Tenn. Code Ann. § 1008(d)(1))
They are calculated by the difference between the use value and market value assessments. For agricultural and forest land, rollback taxes are calculated each year for the preceding three years. For open space land, they are calculated each year for the preceding five years.
Are mobile homes taxable property in Tennessee?
Yes, under Tennessee law mobile homes are assessed as real property, as an improvement to the land where that mobile home is located. This can be on property owned by the mobile homeowner, or on a lot or pad in a mobile home park where the owner is renting or leasing a space. A key date to remember is January 1, which is the statutory “date of assessment”. Because a mobile home by definition is “moveable”, the possibility exists that it could be located in more than one jurisdiction during any given year. To prevent it from being assessed for taxes more than once, a mobile home is assessed in the county where it is physically located on January 1st, no matter how long it remains on site after that date.
Non-owner-occupied mobile homes located in a mobile home park are classified as commercial property at a 40% assessment rate.
If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner?
Because the mobile home is assessed as an improvement to their property, the mobile home park owner will receive a tax bill that includes the taxes for all mobile homes in their park. Typically, the mobile home park owner will hold the mobile homeowner responsible for their portion of the property taxes. TCA § 67-5-802
What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property?
On or before March 1, but typically in December of each year, the Assessor furnishes each mobile home park owner in the county with a report to list all mobile homes located in their park as of January 1. It is the duty of the mobile home park owner to correctly list each mobile home by make, model, size, original cost, etc. and return that report, along with certification of any military exemptions to the Assessor’s office no later than 1 April.
Why is the value listed in the Assessor’s office different than what I paid for the mobile home?
While the purchase price can be one indicator of value for a particular mobile home, the amount paid does not necessarily equal the market value. Considerations such as repossessions, sale prices and discounts, family sales, and sales where land or furnishings are involved, often make the purchase price unreliable as the fair market value of a mobile home. The Assessor’s Office is responsible for equalizing values and making uniform assessments of all mobile homes in the jurisdiction. The values assigned for tax purposes are developed using uniform standards for quality, size, and depreciation. If a mobile home is properly listed (age, size, etc.), the results will closely approximate the current market value, but more importantly for tax purposes, they will ensure a fair and equal assessment for every taxpayer who owns a similar mobile home.
Are active-duty military personnel required to pay property taxes on their mobile homes?
Mobile homes owned by non-resident active-duty service personnel in Tennessee on military orders are considered “personal property” in accordance with the Soldiers’ and Sailors’ Civil Relief Act, and therefore are exempt from property taxation. This applies to a mobile home being used as a residence for its service member owner. Mobile home park owners must file exemption certificates for qualifying military personnel who own and reside in mobile homes in their park as of the January 1 statutory date of assessment.