Roane County Government

Assessor of property

Molly Hartup, 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).

Phone Number:

P: 865-376-4362

Address

200 E. Race Street, Suite 5
Kingston, TN 37763

Email:

Public Notice: Scam Alert

The Roane County Assessor’s Office has been made aware of a scam in which individuals are impersonating county officials and claiming residents must donate their property to Habitat for Humanity. If refused, the scammer threatens to seize the property by eminent domain.

These calls are NOT from the Roane County Assessor’s Office. If you receive such a call, please do not engage. Report suspicious activity to local authorities.

County Tax Rates

2024 County Tax Rates Within Roane County:

Outside all cities rate:
Kingston: $2.3250
Oliver Springs: $2.3250
Rockwood: $2.3250
Harriman: $2.3250
Oak Ridge: $2.3250

County Rate Rural: $2.40

2024 City Tax Rates Within Roane County:

Harriman: $1.09
Kingston: $1.31
Oliver Springs: $1.3360
Rockwood: $1.05
Oak Ridge: $2.3136

Services Provided

  • Appraise, classify and assess all taxable property in Roane County.
  • Update property ownership and tax maps per recorded deeds.

Important Dates

  • January 1st- Assessment date to have ownership, assessments and tax maps completed for the year.
  • February 1st- Deadline for mailing Tangible Personal Property Schedules to business for reporting of commercial and industrial equipment.
  • March 1st- Deadline for all business to file their Tangible personal Property Schedule with the Property Assessor’s office.
  • March 15th- Deadline to apply for greenbelt (property with 15 acres or more used for agricultural or forestry purposes).
  • May- Assessment change notices are mailed to property owners who have had a change in their appraisal and assessment from the previous year.
  • June 1st- The County Board of Equalization begins hearing appeals.
  • October 1st-  Taxes are due to the Trustee’s office.

Additional Information

  • As of January 2017, Roane County has in excess of 37,760 parcels.
  • Greenbelt property is subject to roll-back tax once the land ceases to qualify for greenbelt status. The roll-back is the amount of taxes saved in the last three years by the property being on greenbelt.
  • It is the responsibility of the Property Assessor to discover, list, classify and value all property within the Jurisdiction of Roane County for tax purposes. Taxable property is divided into two classes, real property, and personal property. Real property includes land and all buildings, structures and improvements to the land. Personal property is machinery and equipment, fixtures, furniture and other items that are movable in nature used by a business.
  • Every county in Tennessee is either on four, five or six-year appraisal cycle. Roane County is on a five-year reappraisal cycle.  This is a mass appraisal and values will remain stable between cycles unless there are physical changes or some other type of change other than just an ownership change.
  • The Property Assessor is responsible to the taxpayers of Roane County to ensure that all property is valued in accordance with state laws. It is the County Commission’s responsibility to set the tax rate and the collecting officials to mail the bills and collect the taxes.
  • TCA Code 67-5-303. Obtaining evidence. (e) The assessor and agents or employees of the assessor have the authority to go upon land in order to obtain information for the assessment of property. If the landowner refuses or objects to entry upon the land, the assessor may petition the circuit or chancery court for an order allowing entry at a specified time for purposes of appraising the land and improvements for assessment purposes. The assessor and agents or employees of the assessor may enter a building that is under construction and not yet secured or occupied, for the purpose of making a correct assessment of the property, whether or not the owner has given specific consent to the entry. Once a building is occupied or secured, the assessor and agents or employees of the assessor may enter as an invitee or with the consent of the owner or occupant; provided, that, if unreasonably withheld, the assessor may gain entry on reasonable notice pursuant to an order of the circuit or chancery court.

Other Resources