Assessor of Property

Screenshot Molly1Molly Hartup, Assessor of Property

200 E. Race Street, Suite 5

Kingston, TN 37763

(865) 376-4362

Molly.Hartup@roanecountytn.gov

ROANE COUNTY ASSESSMENT DATA  -appraisal sheet data
 ROANE COUNTY GIS INFORMATION  – maps

The Assessor’s duties include two basic functions:

(1)  Appraisal and

(2)  Assessment

of taxable real and personal property in the county that is not appraised by the state.

 

After the Assessor has determined the appraised value of property in the county, the assessed value is calculated. This is done by applying the classification percentage, as stated in the Tennessee Constitution, to the appraised value of the property.

For purposes of ad valorem taxation of property, the Assessor of Property places a value on commercial, industrial, residential, and farm land, including mineral rights and taxable leaseholds, but public utility property is valued by the state. Superimposed upon this classification scheme for real property is the special treatment for so-called “greenbelt” property under the Agricultural, Forest, and Open Space Land Act.

The Assessor also appraises and assesses taxable tangible personal property. The Assessor must assess and place a value on all county property for taxation purposes by May 20 of each year; the date of valuation is January 1. The assessed amount is taxed according to the rate established by the county legislative body. In order to keep appraisals current, reappraisals are done in Roane County on a five-year cycle.

Assessors are also required to maintain the property maps of the county. The Assessor also makes “back” assessments of property, land or improvements, that were omitted from the tax rolls or escaped taxation, and makes corrections of erroneous assessments within certain time limitations.

Roane County Tax Rates:

Outside all cities2.575
Inside Kingston, Oliver Springs and Rockwood2.515
Inside Harriman2.37
Inside Oak Ridge2.35