Office of Assessments - Overview of Property Assessment in Davidson County
The Office of Assessments in Davidson County, led by Assessor Vivian M. Wilhoite, is responsible for identifying, listing, appraising, and classifying taxable properties to achieve equity in value. They conduct periodic assessments, including post-disaster valuations, tax rate adjustments, and a regular reappraisal process. Citizens can access tax information and calculate payments on the office's website. Stay informed on property tax updates and procedures in Davidson County.
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Office of Assessments Certificate of Excellence in Assessment Administration Awarded 2012 and 2019 Vivian M. Wilhoite, Assessor of Property - Davidson County
Responsibility of the Office of the Assessor of Property To identify, list, appraise & classify all taxable properties to achieve equity in value and prepare the annual assessment roll in a timely manner. Commercial/Industrial- 26,218 Personalty Accounts 27,838 Residential/Farm 219,132 Vivian M. Wilhoite, Assessor of Property, Davidson County
Tornado of March 3, 2020 Property Valuation at Post Damage Values Tenn. Code Ann. 67-5-603 Authorizes the Assessor of Property to assess the value of damaged residential, commercial & industrial properties based upon its condition after the tornado, provided the property is not restored or replaced by September 1. Tenn. Code Ann. 67-5-606 Authorizes the Assessor of Property to prorate the assessment of the personal property for the portion of the year prior to the date of destruction or substantial damage. Vivian M. Wilhoite, Assessor of Property Davidson County
Metro Councils Tax Increase Passed June 2020 The new tax rates are effective immediately. The Davidson County Trustee will use the new tax rates, calculated against the existing Assessor s property value to create your October Tax bill (2020) that is mailed by the Davidson County Trustee. The General Service District (GSD) Rate increased from $2.755 to $3.788 per $100 dollars of the assessed value. The Urban Service District (USD) Rate increased from $3.155 to $4.221 per $100 dollars of assessed value. The not satisfied with the decision of the informal review. The Assessor of Property & staff do not increase the tax rate. We are responsible for setting of value of real, personal and commercial properties. Vivian M. Wilhoite, Assessor of Property Davidson County
Calculate Your Tax Payment On Our Website Go to www.padctn.org Click on Services Select Tax Rates & Calculator
2021 Reappraisal We are obligated under a four-year plan approved by the State Board of Equalization to reappraise in 2021. Davidson County s last reappraisal was in 2017. The first 3 years of the 4 year cycle are spent visually inspecting 256,000+ properties. The 4th year is when the value models are calibrated and analyzed. Vivian M. Wilhoite, Davidson County-Office of Assessments
How do we reappraise? We use accepted appraisal methodology. We analyze sales data in our market by building valuation models at a countywide level. We then calibrate those models at a neighborhood level to reflect current market values; We use the cost, market, and income approaches to value; We comply with Uniform Standards of Professional Appraisal Practice (USPAP) standards and State Board of Equalization guidelines; We establish market value as of 1/1 of the reappraisal year. Vivian M. Wilhoite, Davidson County-Office of Assessments
Methods of Appeals Informal Reviews Informal Reviews are requested online. A residential or commercial staff member will review your request and make a decision on value. Informal Review request will open the beginning of the new year and the deadline will be mid-April. Metro Board of Equalization (MBOE) If you are not satisfied with the results of your informal review, you may schedule an appeal to the independent Metropolitan Board of Equalization (MBOE) or their Hearing Officers. These hearings begin June 1st. State Board of Equalization (SBOE) The last step of appeals is to the SBOE. *Both MBOE and the SBOE are independent of the Property Assessor s Office and decisions they provide are solely their own. Vivian M. Wilhoite, Davidson County-Office of Assessments
Office of Assessments -Directly by phone at (615) 862-6080 -Email at assessorweb@nashville.gov -Postal Mail Address: -Website: www.padctn.org Office of the Assessor of Property P.O. Box 196305 Nashville, TN 37219-6305 THANK YOU! Vivian M. Wilhoite, Assessor of Property - Davidson County
Our Mission Statement: To accurately identify, list, appraise and classify all taxable properties in an effort to achieve fairness and equity in values for the preparation of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs. Thank you. Vivian M. Wilhoite, Davidson County-Office of Assessments
