When a business is closed, the Personal Property Division of the Assessor's Office must be notified in writing on or before March 1 of the current tax year enclosing a copy of the finalized business license, if applicable. Failure to do so will result in a Forced Assessment for that tax year.
The following documentation is required before we can consider accepting your Affidavit to remove your business from the assessment roll.
1. When filing the Affidavit Form, it must be completed in its entirety, signed, dated, and notarized. A notary is available in our office.
2. You must also submit proof of closure. Acceptable proof would be federal income tax filing, closed business license, or proof of filing in a different jurisdiction.
3. You must submit a letter noting why you did not file your original schedule and the reason you were unable to appear before the Local Board of Equalization.
If these required documents are not included with your affidavit form, we will return it to you, and your Affidavit will not be considered. The forced assessment you originally received will remain.
If you have questions regarding the Affidavit, please call our office at 615-898-7761.
Mail all correspondence concerning Personal Property to:
Rutherford County Assessor
Personal Property Section
319 North Maple Street, Suite 218
Murfreesboro, Tennessee 37130
Phone: (615) 898-7761
Fax: (615) 898-7854