There will be a meeting of the Legislative Committee on September 11, 2023, at 5:30 P.M. (local time), in Room 112 at the Sumner County Administration Building, 355 North Belvedere Drive, Gallatin, Tennessee. Persons wishing to speak on agenda items shall sign up for public comment on the sheet provided at the meeting immediately prior to the commencement of the meeting.
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 2024. 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 2019. Prior to the next reappraisal scheduled for 2024 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:
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:
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:
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:
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 the SMALL ACCOUNTS CERTIFICATIONS. By checking this you certify that the total depreciated value of your property (all groups) is $1,000.00 or less.
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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 2019.
Between reappraisal cycles, the Assessor's staff:
How are reappraisal values established?
The 2019 reappraisal is like a snapshot of Sumner County as of January 1, 2019. Reappraisal values are based on these key factors:
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 three ways to initiate an Informal Review:
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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