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January 2023

January 3, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
January 3, 7:00 pm
General Operations Committee
Admin Building Rm 112
January 9, 4:00 pm
Emergency Communications District
Admin Building Rm 112
January 9, 5:00 pm
Committee on Committees
Admin Building Rm 112
January 9, 5:30 pm
Legislative Committee
Admin Building Rm 112
January 9, 7:00 pm
Budget Committee
Admin Building Rm 112
January 12, 5:00 pm
Board of Zoning Appeals
Admin Building Rm 112
January 17, 10:00 am
Employee Benefits Committee
Admin Building Rm 112
January 23, 7:00 pm
County Commission
Admin Building Rm 112
January 24, 2:30 pm
Library Board ByLaws/Policy Committee
Admin Building Rm 112
January 24, 5:00 pm
Planning Commission
Admin Building Rm 112

February 2023

February 6, 2:30 pm
Library Board ByLaws/Policy Committee
Hendersonville Library
February 6, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
February 6, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
February 6, 6:00 pm
Education Committee
Admin Building Rm 112
February 6, 7:00 pm
General Operations Committee
Admin Building Rm 112
February 6, 8:00 pm
Highway Commission
 (Canceled)
Admin Building Rm 112
February 8, 3:30 pm
Library Board
 (Special Called)
Admin Building Rm 112
February 9, 2:00 pm
Tourism Board
 (Special Called)
Admin Building Rm 112
February 9, 5:00 pm
Board of Zoning Appeals
 (Canceled)
Admin Building Chambers
February 13, 5:00 pm
Committee on Committees
Admin Building Rm 112
February 13, 5:30 pm
Legislative Committee
Admin Building Rm 112
February 13, 7:00 pm
Budget Committee
Admin Building Rm 112
February 13, 8:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
February 14, 4:00 pm
Election Commission
Admin Building Rm 112
February 16, 10:00 am
Joint Economic & Community Development Board
Admin Building Rm 112
February 16, 3:30 pm
Tourism Board
 (Special Called)
Admin Building Rm 112
February 21, 6:00 pm
Board of Education
Admin Building Rm 112
February 22, 3:30 pm
Library Board
 (Special Called)
Admin Building Rm 112
February 23, 10:00 am
Employee Benefits Committee
 (Special Called)
Admin Building Rm 112
February 23, 6:00 pm
Education Ad-Hoc Committee
Admin Building Rm 112
February 27, 5:00 pm
Resource Authority
Admin Building Rm 112
February 28, 4:00 pm
Tourism Board
 (Special Called)
 (Canceled)
Admin Building Rm 112
February 28, 5:00 pm
Planning Commission
Admin Building Rm 112

March 2023

March 6, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
March 6, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
March 6, 7:00 pm
General Operations Committee
Admin Building Rm 112
March 8, 3:30 pm
Library Board
 (Canceled)
Admin Building Rm 112
March 8, 4:00 pm
Tourism Board
 (Special Called)
Admin Building Rm 102
March 13, 4:00 pm
Emergency Communications District
Admin Building Rm 112
March 13, 5:00 pm
Committee on Committees
 (Canceled)
Admin Building Rm 112
March 13, 5:30 pm
Legislative Committee
Admin Building Rm 112
March 13, 7:00 pm
Budget Committee
Admin Building Rm 112
March 13, 8:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
March 14, 4:00 pm
Election Commission
TRC Building
March 20, 5:00 pm
Resource Authority
Admin Building Rm 112
March 20, 6:00 pm
Education Ad-Hoc Committee
Admin Building Rm 112
March 20, 7:00 pm
County Commission
Commission Chambers
March 21, 3:00 pm
Tourism Board
Admin Building Rm 112
March 21, 6:00 pm
Board of Education
Central Office
March 22, 2:00 pm
Emergency Communications Center
Hendersonville City Hall
March 27, 5:30 pm
Music City Executive Airport Authority Regional
Airport
March 27, 5:30 pm
Financial Management Committee
Admin Building Rm 112
March 28, 5:00 pm
Planning Commission
Admin Building Rm 112

April 2023

April 3, 4:00 pm
Liability Claims Committee
 (Canceled)
Admin Building Rm 112
April 3, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
April 3, 7:00 pm
General Operations Committee
Admin Building Rm 112
April 5, 3:00 pm
Tourism Board
Admin Building Rm 112
April 10, 5:00 pm
Committee on Committees
Admin Building Rm 112
April 10, 5:30 pm
Legislative Committee
Admin Building Rm 112
April 10, 7:00 pm
Budget Committee
Admin Building Rm 112
April 10, 8:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
April 11, 4:00 pm
Election Commission
Admin Building Rm 112
April 12, 3:30 pm
Library Board
 (Special Called)
Admin Building Rm 112
April 17, 5:00 pm
Resource Authority
Admin Building Rm 112
April 17, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
April 17, 6:00 pm
Education Ad-Hoc Committee
 (Canceled)
Admin Building Rm 112
April 18, 4:00 pm
Tourism Board
Admin Building Rm 112
April 18, 6:00 pm
Board of Education
Central Office
April 19, 9:00 am
ECD Budget Committee
Admin Building Rm 112
April 26, 2:00 pm
Emergency Communications Center
ECC Airport Rd

May 2023

May 1, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
May 1, 7:00 pm
General Operations Committee
Admin Building Rm 112
May 2, 10:00 am
Library Board Personnel Committee
 (Special Called)
Hendersonville Public LIbrary in the Activity Room
May 2, 4:00 pm
Tourism Board
Admin Building Rm 112
May 8, 4:00 pm
Emergency Communications District
Admin Building Rm 112
May 8, 7:00 pm
Budget Committee
Admin Building Rm 112
May 9, 4:00 pm
Election Commission
Admin Building Rm 112
May 9, 4:30 pm
Tourism Board
Admin Building Rm 112
May 15, 5:00 pm
Resource Authority
Admin Building Rm 112
May 15, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
May 15, 6:00 pm
Education Ad-Hoc Committee
 (Canceled)
Admin Building Rm 112
May 15, 7:00 pm
County Commission
Chambers
May 16, 10:00 am
Employee Benefits Committee
Admin Building Rm 112
May 16, 4:00 pm
Tourism Board
 (Canceled)
Admin Building Rm 112
May 16, 6:00 pm
Board of Education
Central Office
May 18, 10:00 am
Joint Economic & Community Development Board
Admin Building Rm 112
May 18, 3:00 pm
Solid Waste Board
Admin Building Rm 112
May 18, 5:00 pm
Public Records Committee
Archives Building
May 24, 2:00 pm
Emergency Communications Center
Airport Rd.
May 24, 4:00 pm
Library Board
 (Special Called)
Admin Building Rm 112
May 25, 10:30 am
Library Board
 (Canceled)
Hendersonville Public Library in the Quiet Reading Room

June 2023

June 5, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
June 5, 4:30 pm
Health & Emergency Services Committee
Admin Building Rm 112
June 5, 5:30 pm
Budget Committee
 (Special Called)
Admin Building Rm 112
June 5, 7:00 pm
General Operations Committee
Admin Building Rm 112
June 8, 5:00 pm
Board of Zoning Appeals
Chambers
June 12, 5:00 pm
Committee on Committees
Admin Building Rm 112
June 12, 8:00 pm
Financial Management Committee
Admin Building Rm 112
June 13, 4:00 pm
Election Commission
“TRC” building located at 1019 Union School Road, Gallatin, Tennessee 37066
June 13, 6:00 pm
Board of Education
Central Office
June 14, 3:30 pm
Library Board
 (Canceled)
Admin Building Rm 112
June 20, 4:00 pm
Tourism Board
Admin Building Rm 112
June 26, 5:00 pm
Resource Authority
Admin Building Rm 112
June 26, 6:00 pm
Music City Executive Airport Authority Regional
Airport
June 26, 6:00 pm
Education Ad-Hoc Committee
Admin Building Rm 112
June 28, 2:00 pm
Emergency Communications Center
Airport Rd.

July 2023

July 3, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
July 3, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
July 3, 7:00 pm
General Operations Committee
Admin Building Rm 112
July 10, 4:00 pm
Emergency Communications District
Admin Building Rm 112
July 10, 5:00 pm
Committee on Committees
Admin Building Rm 112
July 10, 7:00 pm
Budget Committee
Admin Building Rm 112
July 10, 8:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
July 11, 2:30 pm
Library Board Personnel Committee
Hendersonville Public Library
July 11, 4:00 pm
Election Commission
 (Canceled)
TRC Building 1019 Union School Rd. Gallatin,Tn
July 17, 5:00 pm
Resource Authority
Admin Building Rm 112
July 17, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
July 17, 6:00 pm
Education Ad-Hoc Committee
 (Canceled)
Admin Building Rm 112
July 17, 7:00 pm
County Commission
Chambers
July 18, 4:00 pm
Tourism Board
Admin Building Rm 112
July 18, 5:00 pm
Board of Construction Appeals
Mayors Conference Room #104
July 18, 6:00 pm
Board of Education
Central Office
July 20, 7:00 pm
Ethics Committee
 (Canceled)
Admin Building Rm 112
July 25, 5:00 pm
Planning Commission
Chambers
July 26, 1:00 pm
Emergency Communications Center
Southern Occasions Event Center,107 North Russell St.
July 31, 5:00 pm
Policy Subcommittee
Admin Building Rm 112

August 2023

August 7, 4:00 pm
Liability Claims Committee
 (Canceled)
Admin Building Rm 112
August 7, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
August 7, 6:00 pm
Education Committee
 (Canceled)
Admin Building Rm 112
August 7, 6:00 pm
General Operations Committee
Admin Building Rm 112
August 7, 8:00 pm
Highway Commission
 (Canceled)
Admin Building Rm 112
August 8, 4:00 pm
Election Commission
1019 Union School Rd. Gallatin,Tn 37066
August 9, 3:30 pm
Library Board
 (Special Called)
Admin Building Rm 112
August 14, 5:00 pm
Committee on Committees
Admin Building Rm 112
August 14, 5:30 pm
Legislative Committee
Admin Building Rm 112
August 14, 7:00 pm
Budget Committee
Admin Building Rm 112
August 15, 6:00 pm
Board of Education
Central Office
August 16, 5:00 pm
Board of Construction Appeals
Admin Building Rm 112
August 17, 10:00 am
Joint Economic & Community Development Board
Admin Building Rm 112
August 21, 5:00 pm
Resource Authority
Admin Building Rm 112
August 21, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
August 21, 6:00 pm
Education Ad-Hoc Committee
 (Canceled)
Admin Building Rm 112
August 22, 10:00 am
Employee Benefits Committee
Admin Building Rm 112
August 23, 2:00 pm
Emergency Communications Center
Airport Rd.
August 28, 5:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
August 31, 5:00 pm
Delinquent Tax Committee
Admin Building Rm 112

September 2023

September 7, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
September 7, 6:00 pm
Education Committee
Admin Building Rm 112
September 7, 7:00 pm
General Operations Committee
Admin Building Rm 112
September 11, 4:00 pm
Emergency Communications District
Admin Building Rm 112
September 11, 5:00 pm
Committee on Committees
Admin Building Rm 112
September 11, 5:30 pm
Legislative Committee
Admin Building Rm 112
September 11, 7:00 pm
Budget Committee
Admin Building Rm 112
September 18, 4:00 pm
Election Commission
1019 Union School Road
September 18, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
September 19, 4:00 pm
Tourism Board
Admin Building Rm 112
September 19, 6:00 pm
Board of Education
Central Office
September 20, 5:00 pm
Board of Construction Appeals
Admin Building Rm 112
September 21, 5:00 pm
PM Opioid Abatement
Admin Building Rm 112
September 25, 5:00 pm
Resource Authority
Resource Center
September 25, 5:00 pm
Financial Management Committee
 (Canceled)
Admin Building Rm 112
September 27, 11:00 am
Library Board ByLaws/Policy Committee
Hendersonville Public Library - 140 Saundersville Road, Hendersonville, TN 37075
September 27, 2:00 pm
Emergency Communications Center
Airport Road

October 2023

October 2, 4:00 pm
Liability Claims Committee
 (Canceled)
Admin Building Rm 112
October 2, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
October 2, 7:00 pm
General Operations Committee
Admin Building Rm 112
October 9, 3:00 pm
Board of Directors of the Resource Authority
 (Special Called)
625 Rappahannock Wire Road, Gallatin, Tennessee
October 10, 8:00 am
Sheriff Salary Study Subcommittee
Admin Building Rm 112
October 10, 4:00 pm
Election Commission
1019 Union School Road
October 10, 5:30 pm
Animal Control Ad Hoc Committee
Admin Building Rm 112
October 11, 3:30 pm
Library Board
 (Canceled)
Admin Building Rm 112
October 12, 5:00 pm
PM Opioid Abatement
Admin Building Rm 112
October 13, 8:00 am
Sheriff Salary Study Subcommittee
Admin Building Rm 112
October 16, 5:00 pm
Committee on Committees
Admin Building Rm 112
October 16, 5:30 pm
Legislative Committee
Admin Building Rm 112
October 16, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
October 17, 5:00 pm
Planning Commission
 (Canceled)
Chambers
October 17, 6:00 pm
Board of Education
Central Office
October 18, 11:30 am
Library Board ByLaws/Policy Committee
Hendersonville Public Library Quiet Room
October 18, 5:00 pm
Board of Construction Appeals
 (Canceled)
Admin Building Rm 112
October 23, 5:00 pm
Resource Authority
Resource Center
October 23, 7:00 pm
County Commission
Chambers
October 24, 11:30 am
Library Board Personnel Committee
Hendersonville Public Library, Quiet Room
October 25, 2:00 pm
Emergency Communications Center
 (Canceled)
Airport Road
October 26, 5:00 pm
PM Opioid Abatement
Admin Building Rm 112
October 30, 5:00 pm
Financial Management Committee
Admin Building Rm 112
October 30, 6:00 pm
County Commission
 (Special Called)
Bethel Brown Commission Chambers

November 2023

November 2, 3:00 pm
Library Board Personnel Committee
Hendersonville Public Library Quiet Room
November 2, 5:00 pm
PM Opioid Abatement
Admin Building Rm 112
November 6, 2:00 pm
Emergency Communications Center
 (Special Called)
255 Airport Road, Gallatin TN 37066
November 6, 4:00 pm
Liability Claims Committee
Admin Building Rm 112
November 6, 5:00 pm
Health & Emergency Services Committee
Admin Building Rm 112
November 6, 6:00 pm
Education Committee
Admin Building Rm 112
November 6, 7:00 pm
General Operations Committee
Admin Building Rm 112
November 13, 4:00 pm
Emergency Communications District
Admin Building Rm 112
November 13, 5:00 pm
Committee on Committees
 (Canceled)
Admin Building Rm 112
November 13, 5:30 pm
Legislative Committee
Admin Building Rm 112
November 13, 5:30 pm
Library Board Budget Committee
Hendersonville Public Library, Tennessee Room
November 13, 7:00 pm
Budget Committee
Admin Building Rm 112
November 14, 4:00 pm
Election Commission
1019 Union School Road
November 15, 5:00 pm
Board of Construction Appeals
 (Canceled)
Admin Building Rm 112
November 16, 9:00 am
Non-Profit Allocation Panel
Commission Chambers
November 16, 10:00 am
Joint Economic & Community Development Board
 (Canceled)
Admin Building Rm 112
November 16, 5:00 pm
PM Opioid Abatement
 (Canceled)
Admin Building Rm 112
November 16, 5:00 pm
Public Records Committee
365 North Belvedere Drive (Archives Building)
November 16, 7:00 pm
Ethics Committee
 (Canceled)
Admin Building Rm 112
November 20, 5:00 pm
Liability Claims Committee
 (Special Called)
Admin Building Rm 112
November 20, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
November 22, 2:00 pm
Emergency Communications Center
Airport Road
November 22, 3:30 pm
Library Trustee Board
 (Special Called)
Admin Building Rm 112
November 25, 6:00 pm
Board of Education
Central Office
November 27, 4:00 pm
Liability Claims Committee
 (Special Called)
Admin Building Rm 112
November 27, 5:00 pm
Resource Authority
Resource Center
November 27, 5:00 pm
Financial Management Committee
Admin Building Rm 112
November 27, 7:00 pm
County Commission
Chambers
November 28, 10:00 am
Employee Benefits Committee
 (Canceled)
Admin Building Rm 112
November 28, 4:00 pm
Tourism Board
Admin Building Rm 112

December 2023

December 4, 4:00 pm
Liability Claims Committee
 (Canceled)
Admin Building Rm 112
December 4, 5:00 pm
Health & Emergency Services Committee
 (Canceled)
Admin Building Rm 112
December 4, 6:00 pm
Education Committee
Admin Building Rm 112
December 4, 7:00 pm
General Operations Committee
Admin Building Rm 112
December 7, 5:00 pm
PM Opioid Abatement
Admin Building Rm 112
December 11, 5:00 pm
Committee on Committees
Admin Building Rm 112
December 11, 5:30 pm
Legislative Committee
Admin Building Rm 112
December 11, 5:30 pm
Policy Subcommittee
 (Special Called)
Bethel Brown Commission Chambers
December 11, 7:00 pm
Budget Committee
Admin Building Rm 112
December 12, 4:00 pm
Election Commission
1019 Union School Road
December 12, 5:00 pm
Parks and Recreation
Admin Building Rm 112
December 14, 10:00 am
Joint Economic & Community Development Board
Admin Building Rm 112
December 14, 5:30 pm
Budget Committee
 (Special Called)
Admin Building Rm 112
December 18, 10:00 am
Emergency Communications Center
 (Special Called)
255 Airport Road, Gallatin, TN, 37066
December 18, 5:00 pm
Financial Management Committee
Admin Building Rm 112
December 18, 6:00 pm
Music City Executive Airport Authority Regional
Airport Conference Room, 1001 Airport Rd, Gallatin
December 18, 7:00 pm
County Commission
Chambers
December 19, 6:00 pm
Board of Education
Central Office
December 20, 5:00 pm
Board of Construction Appeals
 (Canceled)
Admin Building Rm 112
December 20, 6:00 pm
County Commission
 (Special Called)
 (Canceled)
Chambers
December 27, 2:00 pm
Emergency Communications Center
 (Canceled)
Airport Road
December 28, 2:00 pm
Emergency Communications Center
 (Special Called)
255 Airport Road, Gallatin TN

Public Notice Archival
Public Notice Archive

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If you’d like to serve Sumner County by joining a committee, click here for more information.

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Video Archive

2026 Commission Meeting Calendar
January
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April
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August
September
October
November
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Earlier Years Meetings, Agendas, Minutes and More Can Be Found Here
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Notice of Meetings
Click here for a full list of Commission meeting notices & schedules

Commission Agendas & Minutes
Click here for a full listing of 2026 Commission meetings, agendas, and minutes. Official resolutions are available upon request at the County Clerk’s office.

Miscellaneous
Standing Committee List 2026-2027
Standing Committee List 2025-2026
Standing Committee List 2024-2025
Standing Committee List 2023-2024
County Commission Map
School Board Maps (Appd 15 Nov 22)
Commission Rules & Procedures (Amended August 25, 2025)

Opioid Abatement Committee

Naloxone Request Form

NaloxoneRetrievalForm
Name of Employee Retrieving Naloxone
Name of Employee Retrieving Naloxone
First Name
Last Name
Each box of Naloxone contains two doses

Requests are subject to open records requests. Requests are also subject to availability of naloxone. If you have questions or comments, contact Dustin Owens at dowens@sumnercountytn.gov.

Assessor of Property

Frequently Asked Questions

General Questions
  1. Where can I find information on property tax sales?
Property Appraisal
  1. Why is property taxed in Tennessee?
  2. What does the assessor do?
  3. Will the value of my property change every year?
  4. How is my home appraised for property tax purposes?
  5. How does the assessor determine market value?
  6. Does the assessor visit my property?
  7. If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?
  8. When will I be notified of the value of my property?
  9. How can I determine whether or not the appraisal of my home is accurate?
  10. What can I do if I believe the value of my home is incorrect?
Assessment Appeals
  1. To appeal or not to appeal?
  2. Is there help available?
  3. How do I file an appeal?
  4. What happens after I appeal?
  5. How do I prepare an appeal?
  6. What if I don't like the value the Board determines?
  7. Can I go straight to the State Board and not present an appeal to the Sumner County Board of Equalization?
Property Exemptions
  1. What types of organizations are eligible for exemption from property taxation?
  2. Wouldn't any property owned by a tax-exempt organization be automatically exempted from property taxes?
  3. How does an organization apply for an exemption?
  4. What documents or other material should be provided with the application?
  5. After the exemption is approved, how often is the property owner required to update the record or re-apply?
Greenbelt Program
  1. What is The Agricultural, Forest, and Open Space Act of 1976?
  2. What types of properties are eligible for enrollment in the “Greenbelt” program?
  3. How do I apply for Greenbelt?
  4. What are “Rollback Taxes”?
Mobile Homes
  1. Are mobile homes taxable property in Tennessee?
  2. If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner?
  3. Are active duty military personnel required to pay property taxes on their mobile homes?
  4. What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property?
  5. Why is the value listed in the assessor's office different than what I paid for the mobile home?
Tangible Personal Property
  1. Who has to file a Tangible Personal Property Schedule?
  2. What is considered "tangible personal property" under the law?
  3. What if I'm a very small business and don't have an accounting staff?
  4. What happens if I don't file the schedule by March 1?
  5. Will I be audited?
  6. How will I know if my assessment is changed?
Periodic Reappraisal
  1. Why is Reappraisal necessary?
  2. How are Reappraisal values established?
  3. How does the general maintenance of property affect reappraisal values?
  4. How does structural damage affect reappraisal value?
  5. What if Property Owners disagree with their reappraisal values?
  6. What is Market Value?

Where can I find information on property tax sales?
For information on property tax sales please see the Clerk and Masters office.This site will have all information on available tax sales in the county.
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Why is property taxed in Tennessee?
Article II Section 28 of the Tennessee Constitution states: "…all property real, personal or mixed shall be subject to taxation…" Your property tax dollars are used by city, county, and state governments to provide funding for roads, parks, fire and police protection, public schools, and many other local services.
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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 State of Tennessee, Comptroller of the Treasury, Office of State Assessed Properties. The assessor estimates only the value of your property and the County Commission determines the appropriate tax rate to fund the county budget.
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Will the value of my property change every year?
Pursuant to Tennessee Code Annotated Section 67-5-1601 reappraisal must be completed either in a four, five, or six-year cycle. Sumner County is on a 5-year reappraisal cycle. The next reappraisal is scheduled for 2029. Normally, the value placed on a property during the year of a reappraisal remains undisturbed until the next reappraisal unless the value is changed on appeal or corrected for physical characteristics such as the addition or deletion of an improvement or land.
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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.
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How does the assessor determine market value?
The assessor's office collects sales data from all real estate transactions in Sumner County and processes these into appraisal models that assist in the evaluation of all real property.
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Does the assessor visit my property?
All properties within Sumner County Assessor of Property County are visited by a member of the assessor's staff who performs an exterior inspection of the property between reappraisal years. Example: The last reappraisal was in 2024. Prior to the next reappraisal scheduled for 2029 all properties will be visually inspected at least from the exterior. The assessor's office also visits and inspects the interior of properties when necessary, or upon invitation by the taxpayer.
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If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?
The sale by itself doesn't necessarily indicate market value. However, factors such as the date of sale versus the date of appraisal (which is January 1 of the tax year), other comparable sales within the subject neighborhood, etc., will be evaluated along with the sale of your property in making a final determination.
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When will I be notified of the value of my property?
The assessor's office is required to notify you of any change in the value or classification of your property. As stated above, if the property is unchanged between reappraisal years there will be no need for notice, however, if you should change the physical characteristics or use of the property a notice of assessment change will be sent to you in May of the tax year the change is made.
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How can I determine whether or not the appraisal of my home is accurate?
You can compare your home to others with similar characteristics within your neighborhood and/or have an appraisal completed by a licensed real estate appraiser.
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What can I do if I believe the value of my home is incorrect?
If you believe your value is incorrect after exercising the above steps, you may contact the assessor's office to request a review. If you are not satisfied with the results of that review, you may appeal your property to the Sumner County Board of Equalization which meets in June of each tax year.
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To appeal or not to appeal?
Before making your decision to appeal your property value to this office, be sure and compare your property to others in your neighborhood to see if they are appraised uniformly. Also, you may know of properties that have sold that you can compare their sale prices to your property. Be sure to note any physical or zoning changes that may affect the value of your property as it compares to the sales.
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Is there help available?
Our office is willing to listen to your concerns and will be happy to advise you of the proper course of action. If after discussing your property with you we discover we have made an error, we will correct that error and make a recommendation to the appropriate parties. In addition to this office, there are professional property tax representatives who are registered with the State Board of Equalization who may be able to assist you.
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How do I file an appeal?
You may contact this office the first week of May of each tax year to schedule an appeal to the Sumner County Board of Equalization.
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What happens after I appeal?
You will receive a notice of any action made by the assessor or Sumner County Board of Equalization.
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How do I prepare an appeal?
If you feel aggrieved by your valuation or classification, you may assemble all documentation that supports your conclusion of value that is different from the assessor.
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What if I don't like the value the Board determines?
You may appeal the Board's decision to the State Board of Equalization 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.
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Can I go straight to the State Board and not present an appeal to the Sumner County Board of Equalization?
You must first appeal to the Sumner County Board of Equalization. This is the first level of administrative appeal.
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What types of organizations are eligible for exemption from property taxation?
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 to use the property for a purpose for which that organization was created, provided the owning institution receives no more than one dollar ($1.00) in rent per year (the owner may receive a reasonable fee for maintenance and service). The three key provisions are:

  1. Owned by a religious, charitable, scientific, or educational institution.
  2. Currently being used for a purpose for which that organization exists.
  3. The owning organization must apply to the State Board of Equalization and receive approval in writing.

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Wouldn't any property owned by a tax-exempt organization be automatically exempted from property taxes?
Not necessarily. The primary consideration is “current use”. For example, if a church buys a vacant site with the intention of building a new church there in the future, the property would not be able to be exempted until the new building is completed and ready for use. And even then, if the site were several acres in size and only a portion of the land was being used for the actual church buildings, parking lots, athletic fields, etc., the excess land may still be taxable until it also is put to a use that would warrant exemption.
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How does an organization apply for an exemption?
Exemption application forms and instructions for completing them are available in the Assessor of Property Office. After the form is filled out by the requesting institution, one copy is filed with the State Board of Equalization for a decision and the other is filed with the Assessor of Property. All applications and supporting documentation should be filed by May 20th of the tax year for which the exemption is being sought. A separate application must be filled out for each parcel of property being requested for consideration.
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What documents or other material should be provided with the application?
Copies of the following documents should accompany the organization's application to the State Board, as well as the copy filed with the Assessor:

  • Deed of Ownership
  • Articles of Incorporation (if applicable)
  • Organization's Bylaws (if applicable)
  • I.R.S. Tax Exempt Letter
  • Income and Expense Statement or I.R.S. Information Return
  • Photograph(s) of the property

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After the exemption is approved, how often is the property owner required to update the record or re-apply?
Once an exemption is approved it is not necessary to reapply each year. If there are changes, however, in the ownership or use of the property which might affect the property's exempt status, it is the organization's responsibility to promptly notify both the Assessor of Property and the State Board of Equalization.
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What is The Agricultural, Forest, and Open Space Act of 1976?
More commonly referred to as the “Greenbelt Law”, it is tax law enacted by the state legislature to encourage the retention of green spaces around urban areas and to prevent the loss of family farms due to property taxes based on development speculation values, rather than the current use.
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What types of properties are eligible for enrollment in the “Greenbelt” program?
There are 3 types of land that may qualify for greenbelt classification:

  1. 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.
  2. 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.
  3. 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.
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How do I apply for Greenbelt?
All necessary forms are available at the Assessor of Property's office. The application, including a certification from the owner about the property's use, can be filled out and approved during a short office visit. After approval, the property owner is responsible for recording the application at the County Register of Deeds. Once enrolled, the owner is not required to re-apply each year, but is required by law to promptly notify the assessor of any change in the use or ownership of the property which would affect its Greenbelt eligibility.
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What are “Rollback Taxes”?
When a property that has been assessed as Greenbelt becomes disqualified for any of the following reasons:

  • size of tract or use no longer meet qualifications
  • the owner requests in writing to withdraw
  • the property is covered by a recorded subdivision plat unless the owner can still prove farm use
  • property is sold and converted to other use the owner may be liable to pay what are referred to as “rollback” taxes on the property. “Rollback” is simply the difference between the Greenbelt assessment and the market value assessment that would have been applied if the property had not been in the program. In effect, it is paying back the tax savings the owner enjoyed under greenbelt. For Agricultural and Forest properties the rollback period is 3 years (the current year and the 2 preceding years), for Open Space property the rollback is 5 years. If only a portion of the property is sold or converted to a non-qualifying use, rollback is only assessed on that portion, as long as the remainder of the property still qualifies. Rollback assessments are made on the next tax roll after the property no longer qualifies for greenbelt. An owner should fully understand “rollback” before applying for the Greenbelt program.

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Are mobile homes taxable properties 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 home owner, 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 1st, 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.
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If a mobile home is located in a mobile home park, who is responsible for paying the taxes, the homeowner or the park owner?
The mobile homeowner. 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. However, the mobile homeowner is responsible for paying the taxes attributed to their mobile home. At the park owner's discretion, this can be done in a lump sum or included in the monthly collection of any rents or dues.
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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.
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What responsibility does the owner of a Mobile Home Park have in reporting improvements (mobile homes) on their property?
In December of each year, the Assessor of Property furnishes each mobile home park owner in the county with a report to list all mobile homes located in their park as of 1 January. 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.
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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.
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Who has to file a Tangible Personal Property Schedule?
Every business owner in Tennessee, whether incorporated or not, is required to file the schedule annually with the Assessor of Property for the county in which the business is located.
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What is considered "tangible personal property" under the law?
Just about any tangible property not considered to be real estate falls under the definition.If you have any questions about whether an asset fits the description, contact this office.
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What if I'm a very small business and don't have an accounting staff?
All businesses are required to use the Schedule B form. There is an option to check one of the SMALL ACCOUNTS CERTIFICATIONS.
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What happens if I don't file the schedule by March 1?
The law requires the Assessor's Office to place a value on your tangible personal property, which may be higher than you would have reported. Your only appeal route then is through the Sumner County Board of Equalization. You also may be assessed a penalty for failing to report.
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Will I be audited?
Every business owner is subject to selection for audit. A member of the Assessor's staff reviews each completed form, and where necessary, work with the business owner to obtain accurate reporting. Audit methods vary, generally based on the size and type of business involved. An inspection of the business premises may be required, or a detailed examination of records of purchases may be needed. You can help by doing the most thorough job possible when you complete the schedule.
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How will I know if my assessment is changed?
We will send you an Assessment Notice in May, indicating any changes in your assessment. If you disagree with the changes, you should contact our office to request a review. As in the case of realty assessments, you should prepare to provide any documentation you have to support your case. If you still don't agree with the Assessor's Office action, you may file an appeal to the Board of Equalization, which begins its meetings in June.
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Why is reappraisal necessary?
Reappraisal eliminates inequities that are created over time by changes in the real estate market, ensuring fairness and equity for all property owners. A property's market value can increase or decrease. If the Assessor's record of a property's market value does not change with the market, some people could pay too much in property taxes, while others could pay too little. That's why the Sumner County Assessor is required to conduct reappraisals every five years. Reappraisals allow the Assessor to adjust property values so that every property in Sumner County is appraised at market value. The last reappraisal occurred in 2024. Between reappraisal cycles, the Assessor's staff:

  • Visually inspects all property in Sumner 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 in order 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 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.
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How are reappraisal values established?
The 2024 reappraisal is like a snapshot of Sumner County as of January 1, 2024. Reappraisal values are based on these key factors:

  • The property's use (such as home, business, vacant land, etc.)
  • The 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 over the past three years)
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.
Then reappraisal notices are mailed to every property owner in Sumner 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 evaluation process. This ensures that property values reflect current market conditions as of January 1.
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How does the general maintenance of property affect reappraisal value?
The reappraisal value is not affected by the general maintenance of the property. Repairs such as a new roof, fresh interior/exterior paint, or landscaping neither add to nor detract from the value in the Assessor's records. While these types of repairs can be costly, they are considered to be normal maintenance expenses that all properties incur over time.
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How does structural damage affect reappraisal value?
When structural damage causes a property to be structurally unsound, the reappraisal value may be affected. A field inspection of the property is required to determine the extent of the impact.
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What if property owners disagree with their reappraisal values?
A team of appraisers makes every effort to ensure that all unique characteristics of a property are considered in establishing 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 NOT an appeal. It is an opportunity for property owners to share information with the Assessor's Office in order for their property values to reflect market value. There are two ways to initiate an Informal Review:

  1. Call the Assessor's Office at 615-452-2412
  2. Visit the Assessor's Office.
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 owner believes will assist appraisers in analyzing the property's market value.
Use our online form and The Assessor's Office will contact you regarding the results of our informal review. For those property owners who disagree with the results of their informal review they may appeal to the Sumner County Board of Equalization, the appeals process is described below:
  1. Sumner County Board of Equalization: The Board of Equalization is an independent body that meets beginning June 1. Failure to file an appeal could result in the assessment becoming final without further right of appeal.
  2. State Board of Equalization (SBoE): If property owners disagree with the Sumner County Board of Equalization's resolution, they may appeal to the SBoE, which meets as needed in Sumner County.

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What is Market Value?
"Market Value" is defined as the most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress. As you can see from the definition above, "market value" is a theoretical concept. Many sales occur at prices other than the "market value." Often the sale price is adjusted because of time pressures on the buyer or seller. Other factors that affect sale prices include owner-held mortgages and property transfers within families.
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Employees of Sumner County

Annual Wellness Program

  • Program Dates: July 1, 2026 – September 30, 2026 (Currently in effect)
  • HRA Events: August 17 – 21, 2026 (At select locations)

Next Step: Check your email or the HRA Policy section on the ‘Employee Insurance Benefits’ page under Finance for more specific details and location information!