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Property Assessor

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1. What are the Important dates for Property Owners and Businesses?

January 1	“Assessment Date” Real Estate Property is appraised for tax purposes as to the condition of the land and buildings. Property is assessed to the person whose name is on the deed as of January 1.
March 1	Deadline for filing Coffee County Business Personal Property forms
March 15	Deadline for registering Greenbelt applications for current tax year (15 acres or more)
May 1-15	Assessment Change Notices are mailed.  Real Estate owners that have changed the condition of the property will be notified by mail.  All others will remain the same as the previous tax year. Business Personal Property change notices will be mailed.
May 1-31	Informal hearing begins, to discuss the appraised value.
June 1-15	Coffee County Board of Equalization begins meeting. Appointments must be made by calling 931-723-5126 and must be made no later than June 9th.
July	General time frame for Commissioners and Aldermen to establish Budget and Tax Rates.
September 1	Last day to file an amended Personal Property Schedule for the previous tax year. Last date of proration of real estate for current tax year.
October	Current year’s taxes become due and payable.

2. What does the Assessor do?

The Property Assessor’s Office maintains all property records for Coffee County.  The Assessor of Property has the duty of determining the value and classification of all property except public utility property which is valued by the State of Tennessee Office of State Assessed Properties. The Assessor estimates only the value of your property. The amount of taxes paid depends on the tax rate set by the Coffee County/Manchester/Tullahoma government bodies.

3. Will the value of my property change every year?

Pursuant to Tennessee Code Annotated Section 67-5-1601 reappraisal must be completed either in a four, five, or six year cycle. Coffee County is on a 4-year reappraisal cycle.  Coffee County is currently going through reappraisal for tax year 2022.  Normally, the value placed on a property during the year of a reappraisal remains undisturbed until the next reappraisal. The value may change due to an appeal or change in physical characteristics such as the addition or deletion of an improvement or land.  The last reappraisal was in 2018.

4. At what value is my home appraised for property tax purposes?

The appraised value of property may be accessed from the Property Record Information webpage.  

5. Are mobile homes taxable?

Under Tennessee Law, mobile homes are assessed as real property, as an improvement to the land where that mobile home is located, whether on property owned or leased by the mobile home owner or on a lot or pad in a mobile home park where the owner is renting or leasing a space.  A key date to remember is January 1^st, which is the statutory “date of assessment.”  Because by definition a mobile home is “moveable”, the possibility exists that it could be located in more than one jurisdiction during any given year.  To prevent it from being assessed for taxes by multiple jurisdictions, a mobile home is assessed in the county where it is physically located on January 1^st, no matter how long it remains on site after that date.

Per Tenn. Code Ann. § 67-5-502(a)(1), 67-5-501(4) and 67-5-5-1(10) property (whether that is the land, any improvements to the land such as a deck, or the mobile homes) owned by a mobile home park owner should be taxed as commercial property.  Property that is owned by an individual owner of a mobile home and used for residential purposes should be taxed as residential property.

6. How is my home appraised for property tax purposes?

The Assessor appraises your home close to “market value”. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market, without any outside influence.

7. How does the Assessor determine market value?

The Assessor’s Office collects sales data from all real estate transactions in Coffee County and processes these into appraisal models that assist in the evaluation of all real property.  Other factors that may influence property values are size, age, location, use and condition.

8. Does the Assessor visit my property?

Properties within Coffee County are visited by a member of the Assessor’s staff who performs an exterior inspection of the property between reappraisal years.

Example: The last reappraisal was 2018.  For the 2022 reappraisal,  properties have been visually inspected at least from the exterior. The Assessor’s office also visits and inspects the interior of properties when necessary, or upon invitation by the taxpayer.

9. If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?

The sale by itself doesn’t necessarily indicate market value. However, factors such as the date of sale versus the date of appraisal (which is January 1 of the tax year), other comparable sales within the subject neighborhood, etc., will be evaluated along with the sale of the property in making a final determination.

10. When will I be notified of the value of my property?

The Assessor’s office is required to notify a property owner annually of any change in value or classification of his/her property. As stated above, if the property is unchanged between reappraisal years there will be no need for a notice, however, if there is a change in the physical characteristics or use of the property a notice of assessment change will be sent to the home owner in May of the tax year the change is made.

11. How can I determine whether or not the appraisal of my home is accurate?

A determination can be made by comparing homes with similar characteristics within the neighborhood and/or have an appraisal completed by a licensed real estate appraiser.

12. What can I do if I believe the value of my home is incorrect?

If you believe your value is incorrect, you may contact the Assessor’s office to request a review. If you are not satisfied with the results of that review, you may appeal your property to the Coffee County Board of Equalization which meets in June of each tax year.

13. Why is Reappraisal necessary?

Reappraisal eliminates inequities which are created over time by changes in the real estate market, ensuring fairness and equity for all property owners.

A property’s market value can increase or decrease. If the Assessor’s record of a property’s market value does not change with the market, some people could pay too much in property taxes, while others could pay too little.

That’s why the Coffee County Assessor is required to conduct reappraisals. Reappraisals allow the Assessor to adjust property values so that every property in Coffee County is appraised close to market value. The last reappraisal occurred in 2018.

Between reappraisal cycles, the Assessor’s staff:

• Visually inspects properties in Coffee County so that the Assessor’s assessment records reflect each property’s actual characteristics, such as: square footage, story height, exterior wall type, garage, carport and detached buildings, etc.
• Verifies all property transfers as they occur in the market place. The Assessor’s staff verifies each sale in order to ensure it is an arms-length transaction.

State law protects property owners from paying more that their fair share of property tax because a reappraisal has occurred. It provides for adjusting the tax rate to a level that would bring in the same amount of revenue as before reappraisal, excluding new construction. This is called the Certified Tax Rate.

14. How are reappraisal values established?

The 2022 reappraisal is based on Coffee County property status as of January 1, 2022. Reappraisal values are based on the following key factors:

• The property’s use (such as home, business, vacant land, etc.)
• The property’s characteristics such as location, square footage, quality of construction, amenities (such as bathroom count, garage, carport, decks, patios, etc.)
• Current market conditions, etc.

15. How does structural damage affect appraisal value?

When structural damage causes property to be structurally unsound due to a natural disaster, the reappraisal value may be affected. A field inspection of the property is required to determine the extent of the impact.

16. What if property owners disagree with their appraisal values?

The Assessor’s Office makes every effort to ensure that all unique characteristics of a property are considered in establishing market value. When property owners have a concern regarding their appraisal or classification and do not agree with the Assessor’s value, they should request an Informal Review.

The Informal Review is NOT an appeal. It is an opportunity for property owners to share information with the Assessor’s Office in order for their property values to reflect market value.

To initiate an Informal Review, call the Assessor’s Office at 931-723-5126 or visit the Assessor’s Office at 1341 McArthur Street, Suite 3, Manchester, TN.

17. Is there information regarding the 2022 Reappraisal?

Coffee County property owners began 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 determined the 2022 tax rate after final values were set.  

For more detailed information about property reappraisal, go to Comptroller.tn.gov/office-functions/pa.html