P.O. Box 57
Tazewell, TN 37879
The Assessor of Properties Office is responsible for identifying and valuing all taxable property within Claiborne County. The assessor’s office processes all recorded documents that transfer property, map any new property, and update ownership and address information. Other responsibilities include measuring new constructions, processing personal property forms, processing mobile home park forms, and maintaining greenbelt records. Reevaluations are required periodically by state law with the last one occurring in 2017 and the next one scheduled for 2022.
The current Assessor of Property is Shane Breeding who was elected in 2016 and re-elected in 2020.
Where can I find information about the assessed value of my property?
This information may be obtained by contacting our office or you can view your property record online.
How are the county assessor’s office and trustee’s office related?
The county assessor is responsible for estimating the fair market value of your home or other property; the trustee’s office is responsible for billing and collection of the property taxes.
What kinds of property are taxable?
Under Tennessee State law, two types of property shall be assessed and taxed:
- Real property (real estate), which is land and improvements attached to the land (buildings, etc.) such as houses, mobile homes, and outbuildings.
- Personal property is an asset used in the operation of a business or industry such as: machinery, equipment, signs, furniture, and fixtures. Privately owned vehicles, household goods, furniture, and personal effects are currently exempt from personal property tax.
How is the value of real property determined?
In the State of Tennessee, assessment for tax purposes means establishing the full market value of your land and its improvements. Three approaches may be used to determine real property value: market, cost, and income approaches.
How is the value of personal property determined?
Self-reporting asset listing forms are mailed to the taxpayer in January. The business owner completes these forms by listing all equipment (owned or leased) being used to operate the business or industry. The age and cost of the equipment will be taken into consideration as means of establishing the appraised value. These forms should be returned to the assessor’s office by March 1.
How am I notified of my property’s value?
An assessment change notice is mailed each time your property is revalued for tax purposes. It shows both the previous and the new values.
Is property valued at full market value?
In a reappraisal year, property is valued at full market value. Values do not change between the appraisal years unless there is a physical change made to a property. Reappraisals occur every 4-5 years.
What determines the amount of a property tax?
The assessed value per hundred multiplied by the property tax rate equals the annual property tax bill. The costs to operate our local government determine how much property tax the county will need.
What is the appeal process?
The taxpayer should contact our office to discuss the property’s value. If a taxpayer decides to appeal this value, appointments may be made through the assessor’s office. The appeal process begins in the county assessor’s office by appearing before the Local Board of Equalization. This board meets annually during the first week of June.