- Assessor site
- https://assessment.cot.tn.gov/TPAD ↗
- Search by
- address; owner name; parcel number (state TPAD portal)
- Reassessment cycle
- Constitutional ASSESSORS OF PROPERTY value everything except public utilities (Comptroller-assessed, 55%). Class ratios do the work: 25% residential/farm vs 40% commercial/industrial (30% business personal) applied to market value — commercial pays 1.6x per dollar before any rate difference. Continuous 4/5/6-YEAR reappraisal cycles per county (several metro counties, incl. Davidson, on 4); values FROZEN in between (6-year counties: possible year-3 update if the ratio slips below 90%).
- Reassessment trigger
- The county's reappraisal year (plus a possible year-3 update in 6-year counties), plus physical change: A SALE DOES NOT RESET THE VALUE (no point-of-sale reprice in Tennessee). Reappraisal-year windfalls die at the CERTIFIED TAX RATE: each jurisdiction must compute the revenue-neutral rate (State Board-reviewed) and can exceed it only after advertised public hearings.
- Personal & intangible property
- Business tangible personal property taxed at 30%: TPP SCHEDULE due MARCH 1 to the assessor — silence brings a forced assessment. Utility personal property is state-assessed.
- CRE forecasting note
- Two gifts, one gate. Gifts: acquisitions keep the frozen value to the next reappraisal (underwrite the cycle year, not the market), and SBOE procedures can keep an appeal alive across the cycle (confirm mechanics with the SBOE). The gate: the COUNTY BOARD OF EQUALIZATION convenes JUNE 1 and closes at adjournment (appointment + appearance) — or use the direct-to-State-Board route for commercial/industrial WITH THE ASSESSOR'S WRITTEN CONSENT; State Board deadline Aug 1 or 45 days after the county notice, Administrative Judge hearing, then chancery court. Greenbelt (15+ acres) by MARCH 15, rollback on exit. Watch certified-rate politics after historic reappraisal-year jumps in several counties.
- Residential note
- Residential rides the 25% ratio. Relief is filing-based through the county TRUSTEE (not the assessor): the state Tax Relief reimbursement (elderly 65+/disabled/disabled veterans; taxes on the first $32,700 of FULL MARKET value for TY2025 (indexed annually — not assessed value) and $175,000 of market value for disabled veterans, no income limit; income ceiling $37,530 for TY2025, COLA-adjusted annually — check the current figure with the trustee) and the local-option TAX FREEZE for 65+ where adopted. To contest a value: informal review in May, then the County Board of Equalization from June 1 before it adjourns — bring comparable sales.
SPLIT RATE — Constitutional class ratios: 25% residential/farm vs 40% commercial/industrial vs 55% utility — commercial pays 1.6x per dollar of value.
RATIO CAUTION — Values FREEZE between reappraisals and a SALE DOES NOT RESET them — no mid-cycle updating in 4/5-year counties, though 6-year counties can catch a YEAR-3 UPDATE if ratios slip below 90%; your effective ratio drifts until the cycle turns.
REVENUE DRIVEN RATES — The CERTIFIED TAX RATE makes reappraisals revenue-neutral unless a jurisdiction votes past it after public hearings.
APPEAL DEADLINE — County Board of Equalization convenes JUNE 1 and closes at adjournment (appointment + appearance required); State Board by Aug 1/45 days; commercial can go direct with the assessor's WRITTEN CONSENT.
FILING REQUIRED RELIEF — TPP schedule due MARCH 1 (forced assessment for silence); greenbelt by MARCH 15 with rollback; Tax Relief/Freeze applications through the county trustee.
STATE ASSESSED — Public utilities valued by the Comptroller's Office of State Assessed Properties at the 55% ratio.
Note: The Loudon County Assessor of Property in Loudon handles values here. Search this county's records right at the state link (address, owner, or parcel). Values are set at reappraisal and hold steady in between — a sale doesn't change them. To contest one: informal review in May, then the County Board of Equalization from June 1 (appointment required) before it adjourns. Businesses: personal-property schedules are due March 1.
Primary sources: TN Comptroller official pages (certified tax rate, value appeals, assessment vs taxation, TPAD announcement); Sumner/Coffee/Roane official assessor pages; T.C.A. §§67-5-508, 67-5-1601 (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.