Assessor of Property


Property Value Review

NEXT PROPERTY VALUE REAPPRAISAL IS JANUARY 1, 2025

Reappraisal occurs every four years in Hamilton County. The purpose of the property value reappraisal is to provide a current fair market value for each parcel of property in the County. The current fair market is set using comparable sales of similar properties.

The property value reappraisal is revenue neutral for local governments, in accordance with State Law
(Tenn. Code Ann. § 67-5-1701 a-3).

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


What if Property Owners do not agree with their Value?

The appraisers for the Hamilton County Assessor’s office make every effort to ensure that all unique characteristics of a property are considered in establishing fair market value. When property owners have a concern regarding their appraisal or classification and do not agree with the Assessor’s value, they should request an informal review.


The Informal review is an opportunity for the property owners to share information with the Assessor’s office in order for their property values to reflect fair market value. To assist in the Informal Review, property owners should submit documentation that supports their opinion of the value of the property in question. Examples of such documentation include:

  • Sales prices of similar properties in the immediate area within the last three years.
  • Recent private appraisal.
  • Photos of the property
  • Any other information the property owners believe will assist appraisers in analyzing the property’s fair market value.
  • Hospitality properties need to fill out this HOTELS & MOTELS form for the prior 3 fiscal years.
  • All other Commercial or Industrial properties need to fill out this COMMERCIAL & INDUSTRIAL form for the prior 3 fiscal years.

You may file an appeal for 2024 beginning February 1, 2024 through May 10, 2024.
INFORMAL REVIEW REQUEST FORM

You will be notified by mail regarding the results of your informal review.
You may also request a review by contacting the Assessor’s office at 423-209-7300 between the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday.


Board of Equalization

Learn more about the Appeal Process and the Board of Equalization (PDF format).


Citizens who do not agree with the value of their property may appeal to the Board of Equalization, which is made up of 3 members appointed by Hamilton County and 2 members appointed from the City of Chattanooga.

In accordance with T.C.A. § 67-5-1407, property owners must provide evidence to support their complaint. Appeals may be rejected if evidence is not provided.


Tangible Personal Property

Click here to view information about Tangible Personal Property.

The value of assets that you own and use in your business or profession must be reported and are assessed in accordance with T.C.A. § 67-5-901, § 67-5-902, § 67-5-903, & § 67-5-904.

The Property Assessor’s Office now provides Business Owners the ability to file their asset report online here.
The deadline to file is March 1st each year.



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.

March 1

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

March 15

Deadline to apply for greenbelt.

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

June 12

Last day to appeal to the Hamilton County Board of Equalization

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.
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 Assessor's Office 

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