The Haywood County Assessor of Property is a Tennessee constitutionally elected official that serves the citizens of Haywood County for a four-year term. The Assessor is responsible for the discovery, listing and valuing all property within Haywood County for tax purposes.

Taxable property is divided into:

1. Real Property – Includes land and buildings or structures located on the land.
2. Personal Property – Includes anything used in a business such as machinery and equipment, fixtures, furniture, vehicles or all other items that are necessary for the running of the business.

The assessor is responsible for preparing the Assessor’s regular maintenance budget.

Added Responsibilities:

The Haywood County Assessor is charged with the responsibility of the County Reappraisal and Reappraisal Budget.

Duties:

The Assessor’s job is multi-faceted and involves the performance of the following major duties:

Discovery: All property in the county must be located, identified and classified. This task is an ongoing attempt to capture all new construction, additions and demolition of existing improvements, as well as changes to land use and configuration. Office staff tracks building permits, property sales, zoning changes, greenbelt/rollback and a host of other information about property status.

Field inspections of all subdivisions and rural sectors of the county enable the Assessor to keep the county records up to date and place a value on the property that reflects market value.

Listing: Data is listed to accurately reflect the characteristics of each piece of property and place a value on each property that reflects market value.

Classifying: The classification of property is determined by its use and State Law sets out the percentage it is to be assessed.

• Residential – 25%
• Farm & Agricultural – 25%
• Personal Property – 30%
• Commercial & Industrial – 40%
• Public Utilities – 55% (Local and State Assessed)
• Exempt – 0%

Valuing: Rules governing the appraisal of property, for the Assessor’s office, are the same principles used in the appraisal profession. The three approaches to value are:

• Market
• Cost
• Income

Mapping: Maps are a means to identify the location and size of each piece of property located in the county. Maps are updated daily with each division or transfer of property using deed descriptions, surveys and plats.

Appeals: Property owners that do not agree with the Assessor’s appraisal have the right to appeal their appraisal. Assessment change notices are mailed to property owners about May 15th if a change has been made to the property. The appeals process is as follows:

• Assessor – contact the assessor to verify the information on record and present proof needed for lowering the appraisal. The property owner will be notified if the value is changed. If the property owner is not in agreement he/she can appeal to the next level.
• Local Board of Equalization – Meets May 1st of each year. Call the Assessor’s office for an appointment after receiving assessment change notice if owner is not in agreement with the appraisal. Notice will be mailed to the property owner of the Local Board’s decision. If not in agreement he/she can appeal to the next level.
• State Board of Equalization – Appellant will present their proof and will be notified of the board’s decision. Direction is then given by the state if property owner still disagrees with the decision.

Tax Rolls: The Assessor delivers the tax roll to the Haywood County Trustee, City of Brownsville Clerk and City of Stanton Clerk on or before October 1st of each year. The Assessor does not set the tax rate or collect the taxes.

Public Assistance: The Assessor’s Office responds to hundreds of requests daily by phone, mail, and in person from current property owners as well as from people looking for housing, real estate appraisers, realtors, hunters, the legal and banking communities and numerous other inquiries.

Reappraisals: Tennessee Law requires counties to inspect and reappraise all real properties periodically to maintain appraisals at market values and ensure equity in appraisals throughout the county. Information gathered from sales, residential and commercial builders and commercial and industrial investors located in Haywood County is used to establish base rates for all classes of property located in the county. Haywood County is presently on a six-year reappraisal cycle.