Question: What is the difference between the County Board of Equalization and the Rutherford County Assessor’s Office?

Answer: The Board of Review is a separate, quasi-judicial agency independent of the Assessor. The Rutherford County Property Assessor sets the taxable value on all parcels of real estate and personal property located in Rutherford County. Property owners may appeal the assessment set by the Assessor with the County Board of Equalization.