Reappraisal FAQs

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, 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, 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.