The function of assessor of property is to appraise, classify, and assess all taxable property of Smith County Tennessee according to the constitution and laws of the state of Tennessee. The exception being for public utility and railroad properties whose value is determined by the Office of State Assessed Properties. The Assessor’s office is also responsible for determining the value of Tangible Personal Property, i.e., equipment, vehicles, electronics, etc. of businesses. This value is determined by filing a tangible personal property schedule with our office each year.
The office hears property owner appeals relative to the value the office has set on their real and personal property. If the appeal cannot be resolved to the satisfaction of the property owner, appeals may be filed with the Smith County Board of Equalization.
Assessments provide the basis for determining the amount of real and personal property tax the property owner must pay; however, other offices and entities substantially influence the amount of tax the property owner ultimately pays. The county or city legislative body determines the tax rate.
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.
Our staff of knowledgeable, experienced, and friendly professionals is ready to serve you. If at any time you have a question about an assessment or any other issue pertaining to county property appraisals, please call us.
122 Turner High Circle, Suite 106
Carthage, TN 37030
8:00 am – 4:00 pm
Monday thru Friday