The property assessor is responsible for the valuation of locally assessed real property and commercial/industrial personal property in the County. The Assessor maintains property ownership records and maps, and provides tax rolls for the County Trustee and municipal collectors for tax billing and collections.
Basis of Assessments
Most public utility property is valued by the Office of State Assessed Properties. The assessor reports assessments to local and state boards of equalization. Taxpayers who feel that the assessor has placed an unfair value on their property may appeal to the local board of equalization and then to the State Board of Equalization.
The appraised value on the Assessor's records is based on the fair market value of the property as of January 1 of the last reappraisal year, plus the equalized value of any improvements added between reappraisal years. Reappraisals are conducted every four years in Maury County and 2018 is the current reappraisal year.
General Assessment Documents
- How Are Appraisal Values Calculated? (PDF)
- How Is a Newly Constructed or Otherwise Altered Property Appraised? (PDF)
- What Is a Greenbelt Appraisal? (PDF)
- Greenbelt Application Form Agriculture (PDF)
- Greenbelt Application Form Forestry (PDF)
- Tangible Personal Property Schedule Instructions (PDF)
- Tangible Personal Property Online Filing Instructions (PDF)
- Tangible Personal Property Small Business Item Listing (PDF)
- Tangible Personal Property Blank Schedule (PDF)
Property Tax Calculator
The assessed value is a percentage of the appraised value used to calculate property taxes. Use this calculator to estimate your property tax.
Reappraisal is a periodic update of values required by State Law.
- Why are Reappraisals Necessary? (PDF)
- How are Reappraisal Values Established? (PDF)
- What if Property Owners Disagree with Their Reappraisal Values? (PDF)