Responsibilities of the Assessor of Property's Office?
We determine the value of real and personal property for the purpose of property taxes, ensuring fair and equitable assessments based on the Constitution and laws of the state of Tennessee. While we assess property, the county and city legislative bodies determine the actual tax rates applied to those assessments. Our goal is to provide accurate and fair assessments while ensuring transparency and efficiency in the process.
Key facts about the Assessor’s role:
• The Assessor does not set tax rates Tax rates are set by the county commission and other local governing bodies.
• The Assessor does not collect property taxes Tax collection is handled by the County Trustee.
• Reappraisal occurs every 4 years in Tennessee This ensures property values stay aligned with the market.
• Property is assessed based on use Residential, farm, commercial, industrial, and public utility property are assessed at different statutory ratios.
• Assessment notices are mailed annually Property owners can review their value and appeal if needed.
• Exemptions and relief programs are available Elderly, disabled homeowners and disabled veterans can apply for relief programs through the Trustee's office. Qualifying nonprofit properties can apply through the State for exemptions.
Types of Taxable Property
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.
Property Tax Reappraisal and Certified Tax Rate
The Tennessee Certified Tax Rate process is designed to ensure “truth-in-taxation” following a county-wide reappraisal. The process ensures the amount of total taxes collected for a county remain the same after a reappraisal, even if the combined value of all property in the county rose or fell following the reappraisal Click HERE to access the Comptroller of the Treasury website for more information.
How the Reappraisal Process Works in DeKalb County
DeKalb County follows a four‑year reappraisal cycle, which means all property values are reviewed and updated once every four years. Reappraisal does not raise or lower taxes by itself. Its purpose is to make sure every property is valued fairly and reflects current market conditions.
Over time, property values change—some neighborhoods grow, others slow down, and new construction or improvements can shift the local market. Without regular reappraisals, some property owners would end up paying more than their fair share while others would pay less. The four‑year cycle keeps the tax burden balanced and ensures assessments stay accurate.
During a reappraisal, the Assessor’s Office reviews property records, analyzes recent sales, studies market trends, and updates values to reflect what properties are worth as of January 1 of the reappraisal year. Once new values are set, property owners receive an assessment notice and may contact the office with questions or request a review.
Important Dates and Deadlines
January 1st Property is appraised for tax purposes as to the condition of the land and buildings. Property is assessed to the person whose name is on the deed as of January 1.
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May 20th Assessment Change Notices are mailed. Only owners that have changed the condition of the property will be notified. All others will remain the same as the tax year before. (This does not apply to the year of reappraisal, when all owners will receive new notices.)
March 1st Deadline for filing self-reporting business personal property forms.
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June 1st DeKalb County Board of Equalization begins meeting. Appointments must be made by calling 615-597-5925 starting the second week of May.
March 15th Deadline for registering Greenbelt application for current tax year (15 acres or more).
September 1st Last day to file an amended Personal Property Schedule for the previous tax year.
