200 E Race Street, Suite 5
Kingston TN 37763
The Assessor's duties include two basic functions:
(1) Appraisal, and
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 treament 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.
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.