Assessor of Property


Reappraisal of Property

Reappraisals occur every 4 years in order to eliminate the inequities created over time by changes in the real estate market: Calendar.

Public properties are assessed by the state to remove bias: Office of State Assessed Properties


Tangible Personal Property

The value of assets that you own and use in your business or profession is also assessed for tax purposes.

In Tennessee, Tangible Personal Property is assessed at 30% of its value for commercial and industrial property.


Board of Equalization

Citizens who do not agree with the reappraisal of their property may appeal to the Board of Equalization.
The board is made up of these 5 appointed members.
(3 members appointed by Hamilton County and 2 members appointed from the City of Chattanooga).

Tennessee Code Annotated 67-5-1407 requires that property owners have basis for their complaint and provide evidence to support their complaint. Appeal forms may be rejected by the Board based on the following: Opinion of market value not provided, Income and lease information not provided, Construction cost not provided, Confirmed sale information not provided, Letter of authorization not provided. Learn more about the Appeal Process and the Board of Equalization (PDF format).



About the Assessor of Property


Frequently Asked Questions

The Assessor of Property, according to Tennessee State Law T.C.A. 67-5-1601, is responsible for discovering, listing and valuing each piece of property in Hamilton County. This includes both real property and tangible personal property. In accomplishing this, the Property Assessor is also responsible to the individual property owner to ensure that no property owner receives preferential treatment. The Assessor of Property must keep current information of the ownership and characteristics of all property; and to prepare and certify the assessment roll annually in accordance with Tennessee State Law. The Property Assessor’s Office sets value on property based on current market values reflecting real estate property sales. These property transactions must be between a knowledgeable buyer and a willing seller at an agreed upon price.


The Assessor of Property for Hamilton County reappraises real property every four years. The purpose of the reappraisal is not to increase revenue for Hamilton County, but to update and equalize the values of all properties in the County. Tennessee State Law T.C.A. 67-5-1705 states “exclusive of new construction and improvements during a reappraisal, each local governing body, shall determine a tax rate which will provide the same revenue as the previous year”.



IMPORTANT DATES

February 1

Personal Property Schedules mailed to each business owner by this date.

February 28

Last day to pay preceding year’s taxes without penalty and interest.

March 1

Personal Property Schedules should be returned by this date.
Deadline to apply for greenbelt.
Mobile Home Forms should be mailed to each owner of land that is used as a mobile home park by this date.

April 1

Mobile Home Forms should be returned by this date.

May

Prior to May 20th the assessor must make the assessment records available to the public. Notice shall be printed in a newspaper of general circulation referencing the day that the County Board will convene and the last day that appeals will be accepted.

May 20

Assessments should be complete and change notices mailed.
Deadline to apply for exemptions.

June 1

County Board of Equalization meets

July 1

The assessor must furnish to each owner of land that is used as a mobile home park, a schedule of assessed value for each mobile home by this date.

September 1

Last day to file an amended Personal Property Schedule for the previous tax year.

October 1

Current year’s taxes become due and payable on this date. Record a copy of the tax maps with the register of deeds.
Marty Haynes

Assessor of Property Office (Hours: 8:00 A.M. to 5:00 P.M.
Except for these holidays).

Address: 6135 Heritage Park Drive, Bonny Oaks, Chattanooga, TN 37416
Phone Number: 423-209-7300 and FAX Number: 423-209-7301


Email Me

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