Property Assessment

The assessment office for the Jefferson County is responsible for estimating the market value of every property within the County. The assessment office maintains records of ownership and sale information as well as property characteristics.

1.  Where can I find information about the assessed value of my property?
This information may be obtained by contacting the county assessor's office at (865) 397-3326 or, if you prefer to view your property record on line, you may do so at the Tennessee Comptroller site.

2. How are the county assessor's office and trustee's office related?
The county assessor is responsible for estimating the fair market value of your home or other property; the trustee's office is responsible for billing and collection of the property taxes.

3. What kinds of property are taxable?
Under Tennessee State law, two types of property shall be assessed and taxed:

Real property (real estate), which is land and improvements attached to the land (buildings, etc.) such as houses, mobile homes and outbuildings.  

Personal property means assets used in the operation of a business or industry such as: machinery, equipment, signs, furniture, and fixtures. Privately owned vehicles, household goods, furniture and personal effects are currently exempt from personal property tax.

4. How is the value of real property determined?
In the State of Tennessee, assessment for tax purposes means establishing the full market value of your land and its improvements. Three approaches may be used to determine real property value. They are market, cost and income approaches.

5. How is the value of personal property determined?
Self-reporting asset listing forms are mailed to the taxpayer in January. The business owner completes these forms by listing all equipment (owned or leased) that is being used to operate the business or industry. The age and cost of the equipment will be taken into consideration as means of establishing the appraised value. These forms should be returned to the assessor's office by March 1.

6. How am I notified of my property's value?
An assessment change notice is mailed each time your property is revalued for tax purposes. It shows both the previous and the new values.

7. Is property assessed at its full value?
Yes. The state constitution requires property be assessed at 100 percent of its fair market value.

8. What determines the amount of a property tax?
The assessed value per hundred multiplied by the property tax rate equals the annual property tax bill. The costs to operate our local government determine how much property tax the county will need.

9. What is the appeal process?
The taxpayer should contact the assessor's office at (865) 397-3326 to discuss the property's value. If a taxpayer decides to appeal this value, appointments may be made through the assessor's office. The appeal process begins in the county assessor's office by appearing before the Local Board of Equalization. This board meets annually during the first two weeks of June.

County GIS Website Now On-Line

The new GIS, or Geographic Information System, web site is now operational.  This new web site allows users to obtain information about property located in Jefferson County.  The web address is www.jeffersoncogis.org.

The GIS site contains aerial photographs, property assessment data, soil information, and links to the state assessment web site.  Currently the assessment information includes the owner's name and address, the assessed value of the property, and the parcel's dimensions.  All of this can be obtained with the click of mouse on the county map.  All information was provided by the Assessor of Property.