The Assessor of Property was a Statutory Office from its inception until the 1978 amendments to the Tennessee Constitution changing this status to a Constitutional Office. The Assessor is elected to 4 year terms in August of even years in which there is not an election for Governor. This places the election year for Assessor in different years from other popularly elected Constitutional Offices and officials.

The Assessor’s duties include two basic functions: appraisal and assessment of all taxable real and personal property in the county, not appraised or assessed by the state. After all property in the county is located and appraised the assessment is determined by applying the proper classification percentage as stated in the Tennessee Constitution.

All property is subject to taxation, however the legislature has determined that all non-business personal property has no value and no tax is imposed on this property.

The Assessor is required to note the values and classifications of all taxable property in the county and hold the records open for public review during normal office hours by May 20th of each year. He must also have published in a paper of general circulation in the county a notice of assessment at least 10 calendar days before the Local Board of Equalization begins meeting. In addition all property owners whose values of classification must also be informed, by mail,  of such 10 calendar days before the Local Board of Equalization begins meeting, or if incomplete, provides notification 10 calendar days before the Local Board of Equalization ends it session.