Assessor FAQs

Where Do I Pay My Taxes?
County taxes are payable at the Trustee’s Office, located at the Historic Courthouse in Murfreesboro Public Square, online at www.rctrustee.com, or by phone at 615-898-7705. Payable from 10/1/2022-2/28/2023. Murfreesboro City taxes can be paid at City Hall, online at www.murfreesborotntax.com, or by phone 615-893-5210. Payable from 10/1/2022-12/31/2023. La Vergne City taxes can be paid at La Vergne City Hall, online, or by phone at 615-793-6295. Payable from 10/1/2022-2/28/2023. Smyrna and Eagleville City taxes have been combined on one bill with the county taxes this year. See above information on county tax payment information.

How Is The Square Footage Of My Home Determined?
Each home in Rutherford County is physically measured by an appraiser. Measurements are taken of the entire perimeter of the house from the outside of the exterior covering (i.e., brick, siding, etc.). All living areas (areas that are heated and cooled) are included in the total square footage shown on the property card. Areas that are not living space (i.e., attached garages, open porches, etc.) are measured and recorded but are not included in the total square footage in our records.

Property Values Have Fluctuated Over The Last Six Months, Why Isn't This Reflected In My Tax Bill? 
Property values established by the Assessor’s Office are calculated every 4 years during reappraisal. These values remain the same for 4 years until the next reappraisal except in the case of additions, new construction, demolition, or corrections of error.

What Should I Do If I Feel My Property Value Is Incorrect?
Contact the Assessor’s Office to verify the information on your property is correct in the assessor’s records. If all information is correct your next step is to begin the appeal process starting with the Rutherford County Board of Equalization which meets June 1st of every year.

How Often Will The Assessor Office Staff Visit My Property?
Your property should be viewed at least once every four years by the Assessor’s Office staff. Your property could be viewed more than once in the event of additions, demolitions, Greenbelt applications, etc.

I Bought My In May, Why Isn't My Name Showing Up As Owner On The Property Assessor's Website? 
The records in the Assessor’s Office are relevant as of January 1 for any given tax year. When property is transferred after January 1st of a tax year the ownership records do not change until the following year.

How Do I Change My Mailing Address?
Fill out the Change of Address Form for either Residential or Commercial Properties and return the original to the Assessor’s Office.

What Are The Rules Concerning The Green Belt Program?
The term “Greenbelt” refers to Tennessee’s Agricultural, Forest, and Open Space Land Act of 1976, (commonly referred to as the “Greenbelt Law” or “Greenbelt Program”). This law provides for the assessment of agriculture, forest, and open space lands for tax purposes based on present use value rather than current market value for similar properties. Information on application procedures, requirements and limitations can be found under the Greenbelt Section.

What is reappraisal and why is it conducted?
Reappraisal is conducted in Rutherford County pursuant to Tennessee State Law which requires each county to periodically update property values to reflect current market value. This process eliminates inequities that happen over time by changes in the real estate market. Reappraisal works to ensure fairness to all property owners.

How often do you reappraise my property?
Rutherford County performs a state mandated mass reappraisal every 4 years. The last reappraisal was in 2022 with the next one being in 2026. Assessment change notices will be distributed in the spring. These notices will include notification of any changes made to property appraised values.

I received a Notice of Valuation in the mail, why did my home’s value increase/decrease?
Rutherford County performs a state mandated reappraisal every 4 years in order to bring property values to current market values. The best indicator of current market value is qualified (willing buyer and willing seller) prior year sales, which the Assessor’s Office uses to determine reappraisal values. 2018 is a reappraisal year.

Who sets Rutherford County Tax Rates?
Please remember that the Assessor’s office does not raise or lower your tax rate; that is a function of the County Commission. The Assessor does, however, strive to effectively administer Tennessee tax law and fairly appraise all property subject to taxation as mandated by the General Assembly.

How much are my taxes going to increase/decrease?
The amount of taxes to be paid will depend on the tax rates. It is important to understand that a change in appraised value does not necessarily mean taxpayers will be required to pay higher or lower taxes during a reappraisal year due to the Certified Tax Rate. The State of Tennessee defines the Certified Tax Rate.

Higher values during a reappraisal do not necessarily mean higher taxes. The law requires the counties and cities to reexamine property tax rates after a reappraisal to make sure higher taxable values do not automatically result in a tax increase. Known as the certified tax rate law or “truth-in-taxation”, the law requires local governments to conduct public hearings before adopting a property tax rate that generates more taxes overall in a reappraisal year than were billed the year before at the previous year’s lower values. If the new tax rate following a revaluation does not exceed the certified rate, the average tax bill may actually remain the same. If the property value increased as the result of the revaluation more than the average, the taxes may be somewhat higher, while if the value increased less than the average, the tax bill may actually be lower in a revaluation year compared to the year before. – TCA Certified Tax Rate. 

How is “market value” determined?
The Assessor’s Office bases market value calculations on collected sales data from all real estate transactions in Rutherford County taking into consideration other factors affecting real estate values in your neighborhood. The best indicator of current market value is qualified (willing buyer and willing seller) prior year sales which the Assessor’s Office uses to determine reappraisal values.

My house is the exact same size as my neighbor, why is my appraisal higher?
Appraisals are not based merely on size, there may be subtle differences between properties which are not readily apparent. If there is a physical difference in your property and the Property Assessor’s records (i.e., property location, square footage, year built, etc.), please contact our office.

Why is my recent lender or mortgage appraisal different from the Property Assessor’s appraisal?
Property assessor’s valuations are used to determine property taxes and are done on a mass appraisal basis using statistics and market conditions to derive value. Additionally, values are set at four-year increments. Financial lender appraisers perform a more in-depth, real-time review of an individual property versus the overall mass dollar amount per square foot to like properties in your neighborhood.

Why does the county tax property?
There are services the county is required by state law to provide. State law prescribes that the majority of those services be funded by county property taxes. Schools and education, public safety, and general county administrative services are a few of the services funded (or partially funded) by property tax dollars.

Property Values have fluctuated over the last 6 months, why isn’t this reflected in my tax bill?
Property values established by the Assessor’s Office are calculated every 4 years during reappraisal. These values remain the same for 4 years until the next reappraisal except in the case of additions, new construction, demolition, or corrections of error.

Where do I pay my taxes?

• County taxes are payable at the Trustee’s Office, located at the Historic Courthouse in Murfreesboro Public Square, online at , or by phone at 615-898-7705.
• Murfreesboro City taxes can be paid at City Hall, online at www.murfreesborotntax.com, or by phone 615-893-5210.
• Smyrna City taxes have been combined on one bill with the county taxes this year. See above information on county tax payment information.
• La Vergne City taxes can be paid at La Vergne City Hall, online atwww.lavergnetn.gov, or by phone at 615-793-6295.

Where can I get information on tax assistance/freeze/disabled veteran programs?
You may get that information from any tax collecting department.

• County Trustee: 615-898-7705
• Murfreesboro City Recorder & Treasurer: 615-893-5210
• Smyrna – County Trustee: 615-459-2553
• La Vergne City Tax Department: 615-793-6295

How can I change the mailing address for my tax bills?
You can change your mailing address by simply filling out the Residential, Commercial or Business Personal Property Form and returning it to our office.  Forms are found on the Assessor Forms Page.

Where can I get a copy of my deed or plat of my property?
You can obtain a copy of your property deed or plat (if plat is recorded) at the Register of Deeds Office, their phone number is 615-898-7870.

My Account number looks different from previous years?
We are using a new mailing system that just removes the “R” from your account number. This does not change anything in our system in regards to your account.

What Is Personal Property?
Business Personal Property is the tangible and intangible property used, or held for use, in a business.

Per Tennessee Code Annotated (TCA) 67-5-903, Tangible Personal Property is filed by “(a) All partnerships, corporations, other business associations not issuing stock and individuals operating for profit as a business or profession, including manufacturers, except those whose property is entirely assessable by the comptroller of the treasury” The property owner should report the cost of acquiring the property on the line for the year in which the property was acquired. The cost includes but is not limited to shipping, insurance to ship, sales tax, and any other cost to get the property on site and operational.

Tangible Personal Property schedules must be completed and filed with the county property assessor by the business owner or the business owner’s representative on or before March 1 of each year. All businesses that fail to file or the filing is incomplete will be force assessed by the county assessor’s office.

For more information, visit the Tennessee Comptroller of the Treasury website or check out our FAQ’s Below. Business Personal Property 319 N Maple Street Suite 218, Murfreesboro, TN 37130.  615-898-7761

How is Personal Property Appraised?
The Tangible Personal Property Schedule is used to calculate personal property appraisals for businesses. When completing the tangible personal property schedule, it is important to include all tangible personal property used or held for use in the business as of January 1 of the current year. To avoid a Forced Assessment, a completed schedule must be returned to the Assessor on or before March 1 of each year.

Complete instructions on how to prepare a Tangible Personal Property Schedule.
Below are some tips:

• For each group of personal property items, list the original cost by the year acquired under Revised Cost.
• For years in which the cost on file is provided, list any new cost totals resulting from acquisitions or dispositions of property (under Revised Cost).
  (Revised Cost = Cost on File + Acquisitions - Dispositions)
• Equipment purchased at the end of a lease must be reported in the year in which the lease began showing the original lease contract cost, not the payoff year and value.
• Personally owned items used in a business must be reported in the year in which the lease began showing the original lease contract cost, not the payoff year and value.
• A separate schedule must be filed for each business location.
• All items fully depreciated or expensed on your accounting records must be included.

For more information on completing a Personal Property Schedule, contact the Personal Property Department:

• Call (615) 898-7761
• Visit the Personal Property department at: 319 North Maple Street, Suite 218, Murfreesboro, TN  37130

How Does the Assessor's Office know I have a Business?
The Assessor’s Office knows you have a business through discovery; which is reviewing, business license that have been taken out, advertising, Chamber of Commerce, etc.

Who has to file a Tangible Personal Property Schedule?
Tennessee law requires that all partnerships, corporations, other business associations not issuing stock, and individuals operating for profit as a business or profession file a Personal Property Schedule with the Assessor’s Office annually. The Assessor uses the Schedule to place a value on your business personal property.

What is a Tangible Personal Property Schedule?
A form used to list the cost of your business assets. Tennessee law requires that all partnerships, corporations, other business associations not issuing stock, and individuals operating for profit as a business or profession file a Personal Property Schedule with the Assessor’s Office annually. The Assessor uses the Schedule to place a value on your business personal property.

What property should be reported on the Tangible Personal Property Schedule?
Report all property that is used or held for use in a business or profession such as computers, artwork, desks, paper, window air-conditioning units, etc. This includes items that are personally owned by the owner of the business along with items that are leased, loaned, or rented to the business.

When is the deadline for filing Tangible Personal Property Schedule?
The Schedule must be received by the Assessor’s Office on or before March 1 of each year. All Schedules received via US postal service must be officially postmarked on or before March 1st.

How much are my taxes going to increase/decrease?
It would depend on the current appraisal and the tax rate that would be set by the County Commission in July.

What are the penalties for failing to return the Schedule by March 1st?
Failure to return the Schedule will result in the Assessor’s Office issuing a “Forced Assessment” for your personal property value and a tax bill will be generated reflecting the Forced Assessment.

What is Forced Assessment?
A Forced Assessment is an assessment resulting from an estimation of value. That value may be estimated based upon a field inspection of your property or it may be estimated based upon the average value of personal property for businesses similar to yours.

How can Forced Assessment be adjusted?
Once you have received a Forced Assessment , you may correct it by timely filing an appeal with the Rutherford County Board of Equalization. You must file an appeal and Personal Property Schedule with the Rutherford County Board of Equalization within the period for filing appeals. If the time period is after the Rutherford Board of Equalization has met, you may request a Forced Assessment Mitigation form from the Assessor’s office. This form must be filed in the Assessor’s office by March 1 of the second year following the year of the Forced Assessment.

If my personal Property Schedule is already filled in, what does that mean?
If figures appear under the Cost on File Columns, these are the cost figures previously reported on your Personal Property Schedule. These figures should be reviewed for correctness.

If my Personal Property Schedule is blank, what do I do?
If no data is under Cost on File columns, it means that the Assessor does not have a history of any of your purchases and you must list them on the Schedule. Suggestion: On a separate sheet of paper, list all assets by description, purchase price, year acquired and by group types as shown on the Schedule. Within each group, total all items purchased in the same year. Post on the Schedule under “revised cost” the totals for each year for each group.

If I purchased a pre-existing business and there are back taxes owed, am I liable for those taxes?
Yes, you are liable for the taxes because the taxes follow those assets.

Must I sign my Schedule?
Yes. Part IV, Signature section of the Schedule must be completed. Unsigned Schedules will not be processed.

What do I do if I close my business?
If your business was not operating in Rutherford County prior to January 1, and/or your Rutherford County Business License has been closed, please note this closure on the back of the Schedule in the Notes Section, sign and date the schedule, and return the Schedule to the Assessor on or before March 1. Failure to report a closed business will result in a Forced Assessment.

Notify the Tennessee Department of Revenue at 615-253-0600, Ext 3 or online at https://www.tn.gov/revenue/for-businesses.html to close your license. Not renewing your business license does not close your business. Once you have closed your business license, notify the Rutherford County Property Assessor's Office that your business is closed so that you will be removed from the tax roll.

I lease equipment for my business, should I report it on the Schedule?
Yes, in Part 3 on the back of the Personal Property Schedule.

If I should not receive my Schedule in the mail, am I still responsible to file?
Yes. The Assessor’s Office is required to mail the Schedule to the last known address of the business owner. Even though the business owner may not receive the Schedule, it is the responsibility of the taxpayer to know the Schedule is due to be filed each year with the Assessor.

Will I be audited?
Your business may be randomly selected for audit. Methods vary based on the size of the business. You may be required to provide records detailing asset description and original cost.

How do I contact the Assessor's Office for questions?
You may visit the Rutherford County Assessor’s Office which is located at 319 N. Maple Street, Suite 218, or by calling for assistance at (615) 898-7761 between the hours of 8:00 a.m. to 4:00 p.m. excluding weekends and holidays.