PROPERTY ASSESSOR

Reappraisal FAQ

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Reappraisal is conducted in Rutherford County pursuant to Tennessee State Law which requires each county to periodically update property values to reflect current market value. This process eliminates inequities that happen over time by changes in the real estate market. Reappraisal works to ensure fairness to all property owners.

Rutherford County performs a state mandated mass reappraisal every 4 years. The last reappraisal was in 2014 with the next one being in 2018. Assessment change notices will be distributed in the spring. These notices will include notification of any changes made to property appraised values.

Rutherford County performs a state mandated reappraisal every 4 years in order to bring property values to current market values. The best indicator of current market value is qualified (willing buyer and willing seller) prior year sales, which the Assessor’s Office uses to determine reappraisal values. 2018 is a reappraisal year.

Please remember that the Assessor’s office does not raise or lower your tax rate; that is a function of the County Commission. The Assessor does, however, strive to effectively administer Tennessee tax law and fairly appraise all property subject to taxation as mandated by the General Assembly.

The amount of taxes to be paid will depend on the tax rates. It is important to understand that a change in appraised value does not necessarily mean taxpayers will be required to pay higher or lower taxes during a reappraisal year due to the Certified Tax Rate. The State of Tennessee defines the Certified Tax Rate as:

The amount of taxes to be paid will depend on the tax rates. It is important to understand that a change in appraised value does not necessarily mean taxpayers will be required to pay higher or lower taxes during a reappraisal year due to the Certified Tax Rate. The State of Tennessee defines the Certified Tax Rate as:

Higher values during a reappraisal do not necessarily mean higher taxes. The law requires the counties and cities to reexamine property tax rates after a reappraisal to make sure higher taxable values do not automatically result in a tax increase. Known as the certified tax rate law or “truth-in-taxation”, the law requires local governments to conduct public hearings before adopting a property tax rate that generates more taxes overall in a reappraisal year than were billed the year before at the previous year’s lower values. If the new tax rate following a revaluation does not exceed the certified rate, the average tax bill may actually remain the same. If the property value increased as the result of the revaluation more than the average, the taxes may be somewhat higher, while if the value increased less than the average, the tax bill may actually be lower in a revaluation year compared to the year before. – TCA Certified Tax Rate. Click here for more info.

The Assessor’s Office bases market value calculations on collected sales data from all real estate transactions in Rutherford County taking into consideration other factors affecting real estate values in your neighborhood. The best indicator of current market value is qualified (willing buyer and willing seller) prior year sales which the Assessor’s Office uses to determine reappraisal values.

Appraisals are not based merely on size, there may be subtle differences between properties which are not readily apparent. If there is a physical differnce in your property and the Property Assessor’s records (i.e., property location, square footage, year built, etc.), please contact our office.

Property assessor’s valuations are used to determine property taxes and are done on a mass appraisal basis using statistics and market conditions to derive value. Additionally, values are set at four-year increments. Financial lender appraisers perform a more in-depth, real-time review of an individual property versus the overall mass dollar amount per square foot to like properties in your neighborhood.

There are services the county is required by state law to provide. State law prescribes that the majority of those services be funded by county property taxes. Schools and education, public safety, and general county administrative services are a few of the services funded (or partially funded) by property tax dollars.

Property values established by the Assessor’s Office are calculated every 4 years during reappraisal. These values remain the same for 4 years until the next reappraisal except in the case of additions, new construction, demolition, or corrections of error.

County taxes are payable at the Trustee’s Office, located at the Historic Courthouse in Murfreesboro Public Square, online at www.rctrustee.com, or by phone at 615-898-7705. Payable from 10/1/2017-2/28/2018.

Murfreesboro City taxes can be paid at City Hall, online at www.murfreesborotntax.com, or by phone 615-893-5210. Payable from 10/1/2017-12/31/2017.

Smyrna City taxes have been combined on one bill with the county taxes this year. See above information on county tax payment information.

LaVergne City taxes can be paid at LaVergne City Hall, online at www.lavergnetn.gov, or by phone at 615-793-6295. Payable from 10/1/2017-2/28/2018.

You may get that information from any tax collecting department.
County Trustee: 615-898-7705
Murfreesboro City Recorder & Treasurer: 615-893-5210
Smyrna – County Trustee: 615-459-2553
LaVergne City Tax Department: 615-793-6295
(Please note – LaVergne does not participate in tax freeze at this time)

You can change your mailing address by simply filling out the appropriate form below and returning it to our office.

Residential Form
Commercial Form
Business Personal Property Form

You can obtain a copy of your property deed or plat (if plat is recorded) at the Register of Deeds Office, their phone number is 615-898-7870.

We are using a new mailing system that just removes the “R” from your account number. This does not change anything in our system in regards to your account.