Assessor of Property

Judy SmithJudy Smith, Assessor of Property

4 Bill Burnett Circle                         
PO Box 327
Union City, TN 38281
(731) 507-0999 Ext.#4


Office Hours

Monday through Friday, 8:30 a.m. 4:30 p.m.

 


About the Property Assessor's Office

The Assessor of Property’s Office is located on the 1st floor of the Obion County Courthouse. 

As the Assessor of Property, I am required to locate, classify and appraise all taxable property, Real and Personal, according to the laws of the State of Tennessee.  The Assessor of Property is not responsible for setting the tax rate or collecting taxes.

By law, Assessment Change Notices are mailed to notify all property owners of any appraised value changes (higher or lower).  The notices are mailed every year but only to property owners with assessed value changes from the previous year.



2023 is the Reappraisal Year for Obion County, TN. Please call our our office to update your mailing address. 

Assessment Change Notices are mailed during the month of April and each year many notices are returned due to expired forwarding orders, no forwarding orders, vacant properties and a myriad of other postal reason.  If you have moved within the last 2-3 years,



Assessment Data

Assessment data can be found at the State of Tennessee Comptroller of the Treasury, Real Estate Assessment Data website.


 


Services


Greenbelt Applications

What property qualifies for the Greenbelt Law?
There are three types of land which may qualify for greenbelt classification: farm, forestry and open space land.  The Greenbelt Taxpayers Pamphlet has more information.

Greenbelt Applications are available for land owners of at least 15 acres of un-planted/un-subdivided land with no plan to develop in the near future.

Applications are available in our office. For more information, please call (731) 885-2941.

 

 

Shape Files

Shape files are available for purchase.

For more information, please call (731) 885-2941.

 

 


Property Tax Exemption


Forms

State of Tennessee Property Tax exemption must be done online.  The determination of eligibility for exemption is made entirely in the Nashville State Board of Equalization Office.

For more information regarding the Property Tax Exemption process, go to the Tennessee Comptroller of the Treasury, State Board of Equalization website.


Obtaining Exempt Status

Religious, scientific, educational, charitable, and non-profit organizations must apply to obtain exempt status.  Tennessee State law allows the Assessor to aid the property owner in the exempt application process, but the authority to exempt property resides with the Tennessee State Board of Equalization (SBOE).

Many churches and other religious organizations believe they are automatically exempt from property taxation.  However, Tennessee State law requires churches and other qualifying non-profit groups to file for property-tax exemption for each piece of property they acquire.  An essential condition for consideration for exemption status is that the property must be actively used for religious purposes.

 

 

Building Permits, Deeds & Mobile Homes


Building Permits

Building permits are used to add (pick up) new buildings or remodels.  Demolition permits are also used to remove buildings.  A field check is done to verify each.

For more information regarding permits and other building regulations:

  • If your house/building is located within the Union City limits go to the City of Union City Building Department.
  • If your house/building is located in Obion County ONLY, call (731) 507-0999 Ext.#4 the Obion County Assessor’s Office
  • To help ensure our records are correct, please obtain permits for remodels, room additions, repairs especially due to storm/flood damage and new home construction.

 

Deeds

Deeds are brought to this office to be stamped before being taken to the Register of Deeds for recording.  After registering, the deed information is used to transfer ownership.

 

Mobile Homes and Mobile Home Parks

Mobile home registrations are brought to this office to ensure the location of mobile homes are known and assessed.

 

 

Appraisals & IMPACT


Real Property Appraisals & Reappraisal

Real property is appraised for tax purposes only; appraised values for tax purposes do not change from year to year without physical (room or other addition to building) or major/extreme damage  A decrease or increase in market conditions (home values are lower that when I bought my house 2 years ago, or home values are higher than when I bought my house 2 years ago) will not cause the appraised value for tax purposes to change.

Reappraisals allow the Assessor to adjust property values so that every property in Obion County is appraised at 100% fair market value.  January 1 of each Reappraisal year is the only day property is appraised at 100% of Fair Market Value.  Obion County is on a five-year reappraisal schedule which means that every five years a MASS Reappraisal is conducted of the entire County.

Prior to Reappraisal Year, Field Appraisers check 25% of the county per year during the four years leading up to the reappraisal year, noting changes (additions and/or deletions).


IMPACT System

The public has access to the IMPACT system which has information such as legal address, owners name, mailing address (no phone numbers are available), map and parcel information, and appraised and assessed values for tax purposes.  IMPACT is also used to generate copies of the State of Tennessee Real Estate Appraisal Cards (also known as Property Record Cards).

  • Access to individual parcel folders which contain varying amount of historic data regarding the parcel ownership and the improvements.  The majority of these folders have been scanned and are available for printing from a digital format.
  • Access to physical 400’ scale or 100’ scale maps of individual parcels as well as access to Map Viewer, a computer program with all Obion County parcels and an orthographic view of the relative position of any improvements.

 

Individuals are able to copy physical maps, digitized information in parcel folder and property record cards.  Please visit our offices at:

4 Bill Burnett Circle, Union City, Monday through Friday, 8:30 a.m. to 4:30 p.m. 

 


Why Are Reappraisals Necessary?

Reappraisals keep our property tax system fair.  It’s that simple.  The State of Tennessee requires All County Assessors of Property to conduct mass reappraisals every four to six years.  Obion County is on a five (5) year reappraisal schedule.



The next reappraisal for Obion County will be 2023. January 1 of each Reappraisal year is the only day property is appraised at 100% of Fair Market Value. 

Reappraisals allow the Assessor to adjust property values so that every property in Obion County is appraised at 100% fair market value. 

Reappraisal eliminates inequities that are created over time by changes in the real estate market, ensuring fairness and equity for all property owners.  Over time, a property’s fair market value can increase or decrease.  If the Assessor’s record of a property’s fair market value does not change, some people could pay too much in property taxes, while others could pay too little.

The 2023 Reappraisal values will be based on qualified sales that occurred from 2018, 2019, 2020, 2021; with the greatest weight being given to sales in 2021 because all properties are valued to reflect market conditions as of January 1, 2022.

 


Assessor Staff Responsibilities

Between reappraisal cycles, the Assessor’s staff:

  • Visually inspects all property in Obion County so that the Assessor’s assessment records reflect each property’s actual characteristics, such as:

    • Square Footage
    • Story Height
    • Exterior Wall Type
    • Garage, Carport and Detached Buildings
  • Verifies all property deed transfers as they occur in the market place; verifying each sale in order to ensure it is an arm’s-length transaction.  These qualified sales are recorded in a sales file to compare to properties of similar size, age, location and description to help establish fair and equitable property values.

Property Values in a Reappraisal Year

The state’s Truth in Taxation law requires the local legislative bodies (County Commission & City Council) adjust the tax rate to a “certified tax rate” that brings in the same amount of revenue as before reappraisal, excluding new construction.

This certifies tax rate prevents local governments from experiencing a financial windfall in reappraisal years at the expense of property owners.

 

Payment of Taxes - Who to Contact

The Assessor’s Office does not accept payments, nor does it send bills to taxpayers. However, the Trustee’s Office and City Officials use our homeowner information (owner’s name and mailing address) to send tax notices.  Therefore, please notify our office if your mailing address changes.

For information regarding the payment of taxes:

  • If you reside in Obion County only, go to the Obion County Trustee’s Office website or call (731) 507-0999 Ext.#3.
  • If you reside in the city limits, contact the appropriate city recorder.

County tax rates are set by the Obion County Commissioners and City tax rates are set by City Officials.

 

Business Tangible Personal Property

Personal property taxes are levied on temporary or movable property such as furnishings, office machines and computers, machinery and vehicles used by a business or profession in the operation of their business.

The tax is calculated based on information provided to the Assessor by the business owner on a form titled Tangible Personal Property Schedule.  These forms are mailed from and should be returned to the Assessor’s Office.  Asset listing forms are also available.

 

Business Licenses / Sales Tax Number

When you obtain a Business License or a Sales Tax Number your information is sent to the Obion County Assessor’s Office.  This information is used to generate a Tangible Personal Property Schedule which will be mailed by February 1 to each business operating in the County.  The schedules are to be completed and returned by the business owner or the business owner’s representative to this office on or before March 1.

If the business owner files a schedule and determines later that an error occurred on the schedule, the business owner will have until September 1 of the following year to amend the schedule.  Forced assessments do not have the right of amendment.


Changes in Tangible Business Personal Property Assessment Values

During the month of May, those whose assessments changed in value will receive an assessment change notice.  This value should be 30% of the depreciated value filed on the schedule in March.

If you do not agree with this value, you may amend your schedule.  If you still do not agree with the amended value, you may appeal to the Obion County Board of Equalization which meet the first Monday in June.  Forced assessments cannot be amended or appealed.


Changes in Personal Property or Business Ownership

The Assessor’s Office should be notified immediately if the business is no longer in operation or if the personal property has been sold.  All documentation should be submitted in writing to the Obion County Assessor of Property.  For more information, contact (731) 507-0999 Ext.#4.


Ownership Information
https://tnmap.tn.gov

TN Comptroller of the Treasury
www.comptroller.tn.gov

TN Real Estate Assessment Date:
www.assessment.cot.tn.gov

TN State Board of Equalization
www.comptroller.tn.gov

TN State Assessed Properties
​www.comptroller.tn.gov