I am honored to have the opportunity to serve as Property Assessor of Coffee County.
The primary responsibility of the Property Assessor is to discover, list, classify, and value all real, personal or mixed property within the jurisdiction of Coffee County for tax purposes.
The Property Assessor is also responsible for:
- Maintaining ownership records
- Preparation of the tax rolls for the Trustee and all municipalities
- Maintenance of County property tax maps
- Maintenance of current indexes of taxpayers
- Report assessments to local and state Boards of Equalization
2022 Reappraisal Information
Coffee County property owners will begin receiving their 2022 Reappraisal Notices, April 25, 2022. Coffee County goes through a state mandated reappraisal every four years. The last reappraisal was in 2018. Property values are market driven and sales of the properties have increased dramatically over the last four years. The reappraisal is a joint effort between the State of Tennessee Division of Property Assessments and the Coffee County Property Assessor’s office.
The notice property owners will receive is not a tax bill, only a notification of the new 2022 value or classification of property. This is to inform the property owner of the changes in value to the property during reappraisal.
When receiving their new appraised value, people automatically think this will lead to a higher tax bill, this is not necessarily true. It is possible that a reappraisal could affect the property owners tax bill if the individual property value rose faster (increased) or slower (decreased) than the county wide average. To account for the increased property values, the State of Tennessee sets a certified tax rate. The certified tax rate law requires counties and cities to certify new property tax rates after a revaluation to make sure higher taxable values do not automatically result in a tax increase. The goal of a reappraisal is to reestablish market value. The certified tax rate law mandates the new Certified Tax Rate be revenue neutral.
The Property Assessors’ office makes every effort to ensure all unique characteristics of the property are considered in establishing market value. When property owners have a concern regarding their appraisal, they may request an informal review. This is not an appeal; this is an opportunity for the property owner to share information with the Assessor’s office. The Coffee County Equalization Board meets in June to hear appeals.
The Coffee County Commissioners and the Board of Alderman for each city will determine the 2022 tax rate after final values are set. This process will be completed at a later date, determined by each entity.
For more detailed information about property reappraisal, go to Comptroller.tn.gov/office-functions/pa.html
2022 Reappraisal Notices
Pursuant to Section 67-5-508, Tennessee Code Annotated, the property assessment records of Coffee County will be available for public inspection at 1341 McArthur St, Suite 3, Manchester, Tennessee, during normal business hours. Any person desiring to inspect these records may do so at the appointed time and place. The Coffee County Board of Equalization will begin its annual session to examine and equalize the county assessments on June 1, 2022. The Board will accept appeals for tax year 2022 only until the last day of its regular session, which will be June 14, 2022. Any owner of property who wishes to make a complaint or appeal to the Board must appear before said Board at this time personally or by personal appearance of an agent for the owner bearing the owner’s written authorization. Failure to appear and appeal an assessment will result in the assessment becoming final without further right of appeal. To any property owner who thinks their appraised value may be greater than the market value, please notify the property assessor’s office at (931) 723-5126 from 8:00 to 4:30 Monday through Friday.
2022 Business Personal Property Notices
Business Personal Property Notices will be mailed separately by the third week of May.
Property Record Information
The purpose of a reappraisal is to bring property values closer to current market value and maintain equalization throughout the county. Reappraisals are mandated by the state to occur every four, five, or six years. Coffee County is on a four-year cycle. The last reappraisal in Coffee County was 2018. In 2022, Coffee County will go through a state mandated reappraisal.
Our office conducts reviews for properties in the county on site during the first three years of each reappraisal. During construction, we come to the construction site to measure homes to determine the square footage and collect the information needed to determine the value. We also receive electrical permits from local utility companies and building permits from the county and municipalities to make us aware of changes being made to properties that will influence its value.
The Assessor of Property, according to Tennessee State Law T.C.A. § 67-5-1601, is responsible for discovering, listing and valuing each piece of property in Coffee County. This includes both real property and tangible personal property. The Assessor of Property must keep current information of the ownership and characteristics of all property; and to prepare and certify the assessment roll annually in accordance with Tennessee State Law. The Property Assessor’s Office sets value on property based on current market values reflecting real estate property sales. These property transactions must be between a knowledgeable buyer and a willing seller at an agreed upon price.
For more information on property assessment and the reappraisal process, please see State of Tennessee Real Estate & Reappraisal in Quick Links below.
Below are frequently asked questions that may help to understand how a reappraisal works.
- What does the Assessor do?
- Will the value of my property change every year?
- At what value is my home appraised for property tax purposes?
- How is my home appraised for property tax purposes?
- Are mobile homes taxable?
- How does the Assessor determine market value?
- Does the Assessor visit my property?
- If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?
- When will I be notified of the value of my property?
- How can I determine whether or not the appraisal of my home is accurate?
- What can I do if I believe the value of my home is incorrect?
- Why is Reappraisal necessary?
- How are reappraisal values established?
- How does structural damage affect appraisal value?
- What if property owners disagree with their appraisal values?