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Caruthers Property Tax Letter
Article 3. Tennessee Counties Close to Sending Property Tax Revaluation Notices to Taxpayers
Tennessee counties maintain ongoing property revaluations for property tax purposes. These reappraisals are generally completed every four (4) years with eighteen (18) counties out of our total number of counties being completed for tax year 2009.
Included in the reappraisals being completed this year are four 4) large counties (Davidson, Hamilton, Knox, & Shelby). Due to significant property value adjustments since the last reappraisal, these counties are making proper preparations to handle anticipated large number of protests from taxpayers who have received increases or expected decreases.
Following are the present scheduled completion dates for the reappraisals and the proposed hearing processes known at this time for each of these four(4) large counties.
Davidson County: The Davidson Assessor's Office (Division of Assessments) plans to shotgun all their notices out during the first part of April. The Division's staff will conduct informal hearings during April and probably most of May.
The Davidson County Board of Equalization will take over the hearing process in June. The first level Board hearings will be conducted by hearing officers and if not satisfied, the taxpayers will be entitled to hearings before the full County Board.
The deadline for filing an appeal to the Davidson County Board of Equalization is usually in June.
Hamilton County: The Hamilton County Assessor will begin mailing notices to taxpayers in January and continue through March. The Assessor will probably hold informal reviews during April and possibly May. The deadline and procedures for filing for informal reviews will be on the notice of new value.
The Assessor is not sure at this time that there will be a sufficient number of appeals to justify employing Hearing Officers. Therefore, it is possible that the full County Board will hear all appeals filed following the Assessor's informal review. Once again, please watch for advertisements for the appeal dates and/or call the Assessor for the Board filing deadlines.
Knox County: The Knox county Assessor's Office plans to start mailing of both commercial and residential revaluation notices to taxpayer beginning at the end of March and continuing through May.
The Assessor's Office will conduct staff informal reviews of complaints until the Knox County Board of Equalization begins meeting in approximately June. Please watch the newspaper and/or call the Assessor for exact county board filing deadline date.
The County Board may or may not appoint Hearing Officers depending upon the volume of complaints.
Shelby County: The Shelby County Assessor's Office will send the first commercial notices out on March 2. Residential notices will be a staggered mailing by regions beginning March 13 through the end of April.
Informal hearings with the Assessor's staff are available online or in person. These hearings will take place during April and May.
After informal hearings with the Assessor's office, you may file an appeal with the Shelby County Board of Equalization. As in most large counties, the first hearings for most taxpayers will be before appointed Hearing Officers. If the taxpayer is not satisfied with the Hearing Officer's recommendation the taxpayer may request a hearing before the full County Board members.
The deadline for filing an appeal to the Shelby County Board of Equalization during a reappraisal year is usually extended to the end of July. However, it is advised that the taxpayer watch for advertisements by the Board and also call the Board to be absolute on the deadline date.
Taxpayers are advised to be on the alert for the reassessment notices and to read the notices carefully. Be sure to follow the directions. If you do not receive a notice by May 1, contact the assessor's office immediately to find out your appraisal. We also recommend the taxpayer get date stamped copies of all protests filed with the county boards of equalization. After the taxpayer has been heard by the county boards of equalization, the taxpayer has the right to appeal to the State Board of Equalization. This appeal must be filed within forty (45) days from the date of the notice from the county board of equalization. This appeal may be filed online initially with a following sworn signature. Be sure to send everything certified mail.
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