Lewis County Officials
Appraises real estate for assessment purposes
Tracks changes in ownership, addresses and property boundaries
Is required by state law to verify certain information on real estate sales with buyer or seller
Appraises and assesses business personal property (furniture, fixtures, machinery and equipment)
Responds to requests for public information
Must possess both appraisal and administrative skills to do the job
Separation of Duties
Assessment function is distinct from taxation function
Assessor of Property appraises and classifies the property and then applies the statutory percentages to appraisals to determine assessments
County Commission and city governing bodies determine local property tax rates
Taxes are collected by county Trustee and city collecting officials
To view a map of Lewis County in search of property information such as acreage, ownership or other information, visit https://tnmap.tn.gov/assessment/. A property address or owner name may be necessary in order to locate property.
110 N Park Street
Hohenwald, TN 38462
8:00AM - 4:00PM
Monday - Friday
Deputy Assessor / GIS Mapper
How to Calculate Your Tax Bill
Property taxes in Tennessee are calculated utilizing the following four components:
1.) APPRAISED VALUEThe Appraised Value for each taxable property in a county is determined by the county property assessor.
2.) ASSESSMENT RATIOThe Assessment Ratio for the different classes of property is established by state law (residential and farm @ 25% of appraised value, commercial/industrial @ 40% of appraised value).
3.) ASSESSED VALUEThe Assessed Value is calculated by multiplying the appraised value by the assessment ratio.
4.) TAX RATEThe Tax Rate for each county is set by the county commission based on the amount of monies budgeted to fund the provided services. These tax rates vary depending on the level of services provided and the total value of the county’s tax base.
State Board of Equalization establishes policies and procedures for local Assessors of Property and hears property appeals beyond the county level.
Division of Property Assessments (a division of the Comptroller of the Treasury) monitors the work of Assessors to ensure proper procedures are followed, provides technical assistance during reappraisal programs, and provides manuals and educational programs for use by Assessors
The Assessment Cycle
Property appraisals are established during periodic reappraisal programs using current real estate values on either a 6 year, 5 year or 4 year cycle
Between reappraisals, the Assessor’s appraisals generally remain constant, with the exception of instances where the property has changed (new buildings , additions, demolitions, etc.)
In addition to assessing new construction annually, the Assessor’s office performs a systematic field review of a portion of the county each year so that during a reappraisal cycle all parcels of property are reviewed
Changes to the property discovered during review may be added to, or subtracted from the property value between reappraisals, but with the appraised value based on the previous reappraisal program
The Appraisal Process
An appraisal is an estimate of the most probable selling price of a property
Mass appraisal techniques are employed
Physical characteristics listed (dimensions, construction type, age and condition of buildings; size and features of land)
Computer resources used as a tool to assist in the intensive analyses and calculations required
Assessor’s experience and appraisal judgment are important
The Assessment Process
Property is classified based on its use and statutory assessment percentages are applied to appraised values
Commercial and industrial property40%
Public utility property55%
Business personal property30%
Example: A residence appraised at $ 100,000 would have an assessed value of $25,000
Assessment Change Notice required to be sent when the value or classification changes
Basis for an appeal: owner’s property value too high, another owner’s value too low, incorrect classification (real vs. tangible personal property, commercial vs. farm or residential property). Tax amounts are not a valid basis for appeal.Steps in an appeal: informal discussion with Assessor, County Board of Equalization (meets beginning June 1), State Board of Equalization (must first appeal to county board), Chancery Court
The Taxation Function
Property tax rate is established by the County Commission and city governing bodies
Assessor provides assessed value totals to county and city governing bodies
Total assessment and estimates of other revenue are combined with budget projections to determine the property tax rate
In a reappraisal year, if the local governing body intends to adopt a tax rate that would generate more revenue than the previous year, a public hearing must be advertised and held
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