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 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.
