Our office is committed to providing clear and accurate information to the residents of DeKalb County. Below are answers to some of the most common questions we receive, and we hope they are helpful as you navigate the assessment process.
Frequently Asked Questions
Where can I find information about the assessed value of my property? You may contact the Assessor’s Office for assistance, or you can view your property record online through the Tennessee Property Assessment Data website.
How are the Assessor’s Office and Trustee’s Office different? The Assessor determines the fair market value of your property for tax purposes. The Trustee is responsible for billing and collecting property taxes. These are separate offices with different roles.
What kinds of property are taxable? Under Tennessee law (TCA § 67‑5‑101), all real and personal property is taxable unless specifically exempt. Taxable property includes: • Real property: land and improvements such as houses, mobile homes, commercial buildings, and outbuildings. • Business personal property: machinery, equipment, furniture, fixtures, signs, and other assets used in a business.
How is the value of real property determined? Tennessee uses three accepted appraisal methods to estimate market value: • Market approach (sales comparison) • Cost approach (replacement cost minus depreciation) • Income approach (for income‑producing properties) These methods help ensure fair and uniform values.
How is the value of business personal property determined? Each January, businesses receive a personal property schedule. Owners list all equipment—owned or leased—used in the business. The age and original cost of the equipment are used to calculate the appraised value. Completed schedules must be returned to the Assessor’s Office by March 1.
How am I notified of changes in my property’s value? Whenever your property is revalued, you will receive an assessment change notice by mail. This notice shows both the previous and new values. It is not a tax bill.
Is property valued at full market value? Yes. In a reappraisal year, property is valued at full market value. Values generally remain the same between reappraisal cycles unless there is a physical change to the property. Reappraisals occur every 4 years in Tennessee.
What determines the amount of property tax? Your annual property tax is calculated using: (Assessed Value ÷ 100) × Tax Rate Tax rates may change each year based on the funding needs of local government.
What is the appeal process? If you have concerns about your property value, contact the Assessor’s Office to discuss it. If you choose to appeal, the Assessor can help you schedule an appointment with the County Board of Equalization, which meets each June.
