Assessor of Property
The assessor of property became a constitutional office following the 1978 amendments to the Tennessee Constitution. The county assessor’s duties include two basic functions: appraisal and assessments of taxable real and personal property in the county that is not appraised by the state. 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. The assessor also appraises and assesses taxable tangible personal property. The date of valuation is as of January 1 (with the exception of adjustments due to improvements or damage to property discussed later).