February 2025 Membership Breakfast

Guest Speaker-Thomas King, Sevier County Property Assessor

Breakfast Sponsor- RestoPros

Services Provided:

• Appraise, classify and assess all taxable property in Sevier County
• Update property ownership and tax maps per recorded deeds

Important Dates:

• Jan. 1 – Assessment date to complete ownership, assessments, and tax maps for the year.
• Feb. 1 – Deadline for mailing Tangible Personal Property Schedules to businesses for commercial and industrial equipment reporting.
• March 1 – Deadline for all businesses to file their Tangible Personal Property Schedule with the Property Assessor’s Office.
• March 1 – Deadline to apply for greenbelt (property with 15 acres or more used for agricultural or forestry purposes).
• May – Assessment change notices are mailed to property owners who have changed their appraisal and assessment from the previous year.
• June 1 – The County Board of Equalization begins hearing appeals.
• October – The current year’s tax bills are mailed by the Trustee’s Office.

Additional Information:

• As of January 2010, Sevier County had more than 96,700 parcels.
• Greenbelt property is subject to roll-back tax once the land ceases to qualify for greenbelt status. The rollback is the amount of taxes saved in the last three years by the property being on the greenbelt.
• The Property Assessor's responsibility is to discover, list, classify and value all property within the jurisdiction of Sevier County for tax purposes. Taxable property is divided into two classes, real property, and personal property. Real property includes land and all buildings, structures, and improvements to the land. Personal property is machinery and equipment, fixtures, furniture, and other items that are movable in nature and used by a business.
• Every county in Tennessee is on a four, five, or six-year appraisal cycle. Sevier County is on a five-year reappraisal cycle. This is a mass appraisal, and values will remain between cycles unless there are physical changes or some other type of change other than just an ownership change.
• The Property Assessor is responsible to the taxpayers of Sevier County to ensure that all property is valued following state laws. It is the County Commission’s responsibility to set the tax rate and the collecting officials to mail the bills and collect the taxes.