Responsibilities & Services

The Assessor’s primary role for local government is to locate, identify and appraise at market value all real and personal property during reappraisal periods in accordance to the Constitution and laws of the state of Tennessee. While the Assessor calculates assessments, it’s the responsibilities of county and city legislative bodies to determine actual tax rates applied to these assessments for ad valorem tax purposes.

Reappraisal

Reappraisals are required by Tennessee state law to eliminate inequities that are created over time by changes in the real estate market, ensuring fairness and equity in property taxation. Shelby County is on a four-year reappraisal cycle for real property. The last reappraisal occurred in 2017 and the next reappraisal is scheduled for 2021. Personal property is appraised annually.

Property Valuation

In valuing Shelby County’s more than 351,000 real estate parcels, the Assessor uses accepted methods approved by the Tennessee Division of Property Assessments to estimate market value. A team of appraisers analyzes market sales plus cost and income data according to accepted appraisal practices and uses a computer-assisted-mass-appraisal system to complete the valuation process.

Other Duties

The Assessor is also responsible for listing current property ownership, mapping parcels and providing a full description of land and improvements, such as dwellings and other building types.

For Additional Information

Please visit the Assessor’s Website for detailed information concerning the assessment process as well as immediate access to property records.