reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-214 - Cemeteries and monuments

(a)
Places of burial used as such, monuments of the dead and all nonprofit cemeteries shall be exempt from taxation.
(b)
(1)
There shall also be exempt from taxation any real property owned by cemeteries operated on a for-profit basis that has been prepared and is being held for burial purposes; provided, that the amount of such property shall not exceed the reasonable expectation of public needs.
(2)
Cemeteries shall be required to apply for exemption and obtain approval of exemption by the state board of equalization, if charges are imposed for use of burial plots.
Acts 1973, ch. 226, § 5; 1980, ch. 689, § 1; T.C.A., § 67-515; Acts 1994, ch. 541, § 9.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-215 - Personal bank accounts and other personal property

(a)
The entire amount of money deposited in an individual's personal or family checking or savings account and seven thousand five hundred dollars ($7,500) worth of personal household goods and furnishings, wearing apparel and other such tangible personal property in the hands of a taxpayer shall be exempt from taxation.
(b)
Where such property is owned jointly by a husband and wife, the exemption shall be fifteen thousand dollars ($15,000) and any exemption applying to any minor child of the family living at home and not used by the minor child personally may be applied to the total family household goods and furnishings, wearing apparel, and other such tangible personal property used by the family in common.
Acts 1973, ch. 226, § 5; 1977, ch. 133, § 1; 1978, ch. 902, §§ 1-4; T.C.A., § 67-516; Acts 1984, ch. 793, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-216 - Growing crops - Livestock and poultry - "Aged whiskey barrel" defined

(a)
All growing crops of whatever kind, including, but not limited to, timber, nursery stock, shrubs, flowers, and ornamental trees, the direct product of the soil of this state or any other state of the union, in the hands of the producer or the producer's immediate vendee, and articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer, shall be exempt from taxation.
(b)
(1)
All livestock and poultry of whatever kind in the hands of the producer or the producer's immediate vendee shall be exempt from taxation.
(2)
"Immediate vendee" is limited to farm use and does not include any person using such products in meat processing.
(c)
(1)
"Articles manufactured from the produce of this state, or any other state of the union, in the hands of the manufacturer" include and have always included aged whiskey barrels during the time in which such barrels are owned or leased by a person that produces or manufactures whiskey in those barrels.
(2)
For purposes of this subsection (c), an "aged whiskey barrel" is defined as a barrel that:
(A)
Is comprised of the timber of this state, or any other state of the union;
(B)
Contains, or has contained, whiskey; and
(C)
Has changed, or will change, in form or appearance as a result of the unique process of aging whiskey.
(3)
For purposes of this subsection (c), "whiskey" has the same meaning as the term "whisky" as defined in
27 CFR 5.22(b)
and includes all products identified as "whisky" in
27 CFR 5.22(b)
.
Amended by 2018 Tenn. Acts, ch. 971, s 1, eff. 5/17/2018.
Acts 1973, ch. 226, § 5; 1977, ch. 84, § 1; T.C.A., § 67-517.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-217 - Property in transit

(a)
Tangible personal property that:
(1)
Is moving in interstate commerce through or over the territory of this state; or
(2)
Was consigned to a warehouse within this state from outside this state, for storage, in transit, to a final destination, whether specified when transportation begins or afterwards, that is also outside this state,
shall be deemed not to have acquired a situs in this state for purposes of ad valorem taxation.
(b)
(1)
Tangible personal property transported to a plant, warehouse or establishment within this state, from outside this state, for storage or repackaging, and held for eventual sale or other disposition, other than at retail, to a destination, whether specified when transportation begins or afterwards, that is outside this state, shall be deemed not to have acquired a situs within this state for purposes of ad valorem taxation.
(2)
In the event such tangible personal property mentioned in subdivision (b)(1) is held for sale or eventual disposition to destinations both within and without this state, then this exemption shall be applicable to that percentage of the value of such tangible personal property, in the same proportion that sales or other dispositions to final destinations outside of this state, during the preceding year, bears to the total sales or dispositions of such tangible personal property during such preceding year.
Acts 1973, ch. 226, § 5; T.C.A., § 67-518.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-219 - Airport runways and aprons

There is exempt from the property tax so much of the real property of private public use airports as is shown to be used for airport runways and aprons. For the purposes of this section, such runways and aprons shall be deemed to be property used exclusively for public or corporation purposes.
Acts 1978, ch. 680, § 1; T.C.A., § 67-522; Acts 1984, ch. 815, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-220 - Property held in foreign trade zone

Tangible personal property imported from outside of the United States and held in a foreign trade zone or foreign trade subzone, as defined in title 7, chapter 85, for the purpose of sale, manufacture, processing, assembly, grading, cleaning, mixing or display shall be exempt from Tennessee ad valorem taxation while held in the foreign trade zone or subzone and thereafter, if the property is then exported from the foreign trade zone or subzone directly to a location outside of Tennessee.
Acts 1983, ch. 223, § 1; T.C.A., § 67-523.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-221 - Property owned by a charitable organization for low-income housing

(a)
Subject to the application requirements of §
67-5-212
, land, including buildings on the land, owned by a charitable institution and held for the purpose of constructing one (1) or more single family dwellings to be conveyed for use as the residence of a low-income household as defined in §
13-23-103
, shall be exempt during the period of its ownership by the charitable institution until the date it is conveyed to the adult head of the low-income household, but not to exceed the periods established in subsections (b) and (c). The effective date of exemption shall be determined under §
67-5-212
. If a dwelling is not constructed and conveyed as provided in this section within such periods, the property shall be encumbered by the full amount of taxes together with penalties and interest that would otherwise have been due.
(b)
If the property purchased is a single lot on which only a single family home may be constructed, the property is exempt for a period not to exceed eighteen (18) months.
(c)
If the property is planned for subdivision into multiple single family lots according to plans filed by the organization, the period of exemption shall be eighteen (18) months plus six (6) months for each additional lot planned beyond the first. If a lot is not developed as planned, a proportionate share of taxes that would have been due upon the lot, including delinquency penalties and interest, shall accrue from the date of acquisition of the property by the organization. Taxes shall accrue on individual lots within a multi-lot development at the time each lot is conveyed as provided in this section.
(d)
This section shall be implemented in any county upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body.
Acts 1995, ch. 209, § 1; 2010 , ch. 889, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-222 - Historic properties owned by charitable institutions

(a)
Subject to the application requirements of §
67-5-212
, property owned by a charitable institution shall have a one hundred percent (100%) exemption from property taxation, if the property is:
(1)
On the National Register of Historical Places;
(2)
Used for occasional rentals that last for no more than two (2) days at a time per event;
(3)
Not rented out more than one hundred eighty (180) days per year, and the proceeds received from such rental periods must be used solely for the purposes of defraying the maintenance and upkeep of such property; and
(4)
Has been owned and maintained by the charitable institution for at least ten (10) years prior to application for the exemption.
(b)
The owner of such qualified property shall submit a comprehensive preservation and maintenance plan to the historic properties review board that demonstrates how the property tax savings will be applied to the preservation and maintenance of the property. Such plans shall meet the guidelines established by the historic properties review board.
(c)
The tax exemption shall be valid for a ten-year period; however, the owner of the property may apply for additional exemption periods; provided, that an updated preservation and maintenance plan is filed with the historic properties review board in accordance with its guidelines.
(d)
(1)
This section shall apply only to those counties that, by a two-thirds (2/3) vote of the governing body of the county, choose to come under its provisions.
(2)
Any incorporated municipality that desires to come under the provisions of this section may do so separately by a two-thirds (2/3) vote of its governing body. In that event, however, only the territory within the corporate bounds of the municipality shall be affected by this section.
Acts 1996, ch. 1027, §§ 2, 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-224 - Exemption for charitable or nonprofit organizations engaged in economic development

(a)
Subject to the general requirements of §
67-5-212
, real and tangible personal property owned and used by a nonprofit economic and/or charitable development organization shall be eligible for property tax exemption as a charitable use of property where the provisions of this section are met. Real and tangible personal property owned by a nonprofit entity, whether charitable or otherwise, which entity is recognized as tax exempt by the internal revenue service and is engaged in economic development, shall be eligible for property tax exemption to the extent such property is used to provide small business counseling and/or shared office and information systems infrastructure for small business development. Tangible personal property owned by a nonprofit charitable organization shall likewise be eligible for property tax exemption to the extent it is used to provide counseling, informational and technical assistance to other charitable organizations in applying for grants.
(b)
Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in §
67-5-212(b)
.
(c)
This section shall only apply to counties containing a national laboratory facility or counties immediately adjacent to such counties.
Acts 2000, ch. 938, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-225 - Family wellness center exemption

(a)
Real and personal property used as a nonprofit family wellness center shall be exempt from property taxes as a charitable use of property, if the center is owned and operated as provided in this section. "Family wellness center" means real and personal property used to provide physical exercise opportunities for children and adults. The property must be owned by a nonprofit corporation that is a charitable institution that:
(1)
Has as its historic sole purpose the provision of programs promoting physical, mental, and spiritual health, on a holistic basis without emphasizing one over another;
(2)
Provides at least five (5) of the following eight (8) programs dedicated to the improvement of conditions in the community and to support for families:
(A)
Day care programs for preschool and school-aged children;
(B)
Team sports opportunities for youth and teens;
(C)
Leadership development for youth, teens, and adults;
(D)
Services for at-risk youth and teens;
(E)
Summer programs for at-risk and non-at-risk youth and teens;
(F)
Outreach and exercise programs for seniors;
(G)
Aquatic programs for all ages and skill levels; and
(H)
Services for disabled children and adults; and
(3)
Provides all programs and services to those of all ages, incomes and abilities under a fee structure that reasonably accommodates persons of limited means and, therefore, ensures that ability to pay is not a consideration. The corporation must further meet the requirements of subsection (b).
(b)
To qualify for exemption, the nonprofit corporation must first be exempt from federal income taxation as an exempt charitable organization under § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
), and any amendments thereto. In addition, the nonprofit corporation shall provide that:
(1)
The directors and officers shall serve without compensation beyond reasonable compensation for services performed;
(2)
The corporation is dedicated to and operated exclusively for nonprofit purposes;
(3)
No part of the income or the assets of the corporation shall be distributed to inure to the benefit of any individual; and
(4)
Upon liquidation or dissolution, all assets remaining after payment of the corporation's debts shall be conveyed or distributed only in accordance with the requirements applicable to a § 501(c)(3) corporation.
(c)
All claims for exemptions under this section are subject to §
67-5-212(b)
.
(d)
Nothing in this section shall prevent property of the corporation other than wellness centers from qualifying under other provisions of law.
Acts 2000, ch. 982, § 58; 2000, ch. 993, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-226 - Museum exemption

(a)
Subject to the applicable requirements of §
67-5-212
, real and tangible personal property owned and used by an organization as a museum shall have a one hundred percent (100%) exemption from property taxation, if:
(1)
The organization owns the real property for which the exemption is sought;
(2)
The organization owning the property is exempted from the payment of federal income taxes by § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
);
(3)
The property is located within the limits of an incorporated municipality;
(4)
The exempt organization actually operates the museum;
(5)
The museum displays local, regional and state crafts and items of historical interest; and
(6)
The board members of the organization receive no compensation for their services.
(b)
Any owner of real or personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in §
67-5-212(b)
.
(c)
(1)
Notwithstanding §
67-5-212
or any other law to the contrary, real property and tangible personal property, owned or possessed by an organization and used exclusively by that organization for an educational museum, shall have a one-hundred-percent exemption from property taxation, if:
(A)
The educational museum is located upon land owned by state, county or municipal government, or an agency or entity thereof, including any municipal or regional airport authority;
(B)
The educational museum exhibits historic artifacts and other items of historical significance and instruction;
(C)
The educational museum is designated, by Tennessee law, as an official state repository and archive;
(D)
The organization is exempt from payment of federal income taxes pursuant to § 501(c)(3) of the Internal Revenue Code;
(E)
The organization's board members receive no compensation for serving on the board; and
(F)
The organization's employees and volunteers actually manage and perform the daily operations and programs of the educational museum.
(2)
Any organization claiming exemption under subdivision (c)(1) shall file an application for exemption with the state board of equalization, on the same form and in the same manner as prescribed in §
67-5-212(b)
.
Acts 2002, ch. 877, § 1; 2005, ch. 500, § 13(c).
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 2 - EXEMPTIONS (§§ 67-5-201 — 67-5-227) › Section 67-5-227 - Property used for educational programs

(a)
Subject to the requirements of §
67-5-212
, tangible personal property owned and used by a nonprofit organization pursuant to the requirements of this section shall be eligible for property tax exemption as an educational use of property. To qualify for the exemption, the property shall be owned by a nonprofit corporation that:
(1)
Is exempt from federal income taxation as an exempt organization under § 501(c)(3) of the Internal Revenue Code (
26 U.S.C. § 501(c)(3)
);
(2)
Has as its historic sole purpose the provision of programs that educate youth, teens, and adults about the Congressional Medal of Honor and its local and national recipients, including character development programs for youth in local schools and family development centers that are dedicated to teaching them about the six (6) character traits that the Medal of Honor recipients share, which are courage, commitment, sacrifice, patriotism, integrity, and citizenship;
(3)
Provides that the corporation's board members shall serve without compensation; and
(4)
Is dedicated to and operated exclusively for nonprofit purposes.
(b)
Any owner of tangible personal property claiming exemption under this section shall be required to file an application for exemption with the state board of equalization on the same form and in the same manner prescribed in §
67-5-212(b)
.
Acts 2018 , ch. 820, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 3 - ASSESSORS AND EQUALIZERS GENERALLY (§§ 67-5-301 — 67-5-307) › Section 67-5-301 - Deputies authorized

Counties, cities and towns are authorized to employ deputy assessors of property, in their discretion, to serve as assistants and advisors to the assessor of property in the assessment of taxes.
Acts 1947, ch. 209, § 1; C. Supp. 1950, § 1446.1 (Williams, § 1418.1); impl. am. Acts 1955, ch. 69, § 1; Acts 1963, ch. 286, § 8; T.C.A. (orig. ed.), § 67-1706; 2008, ch. 971, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 3 - ASSESSORS AND EQUALIZERS GENERALLY (§§ 67-5-301 — 67-5-307) › Section 67-5-302 - Filing and preservation of oaths

The clerk of each county shall keep and preserve the oaths prescribed for assessors and deputies in paper, electronic, or digital format.
Amended by 2019 Tenn. Acts, ch. 63,s 1, eff. 3/28/2019.
Acts 1907, ch. 602, § 36; Shan., § 972a6; Code 1932, § 1688; modified; T.C.A. (orig. ed.), § 67-1715.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 3 - ASSESSORS AND EQUALIZERS GENERALLY (§§ 67-5-301 — 67-5-307) › Section 67-5-304 - Reports to local and state boards of equalization

(a)
The assessor shall make a report of the assessor's assessments and shall make available to the local board of equalization all of the assessor's records pertaining to the area involved on or before the first day the board shall meet.
(b)
Each assessor, when making the report of assessments to the local board of equalization as provided in subsection (a), shall accompany the report with the following oath, which shall be taken and subscribed to before the county mayor, or in the county mayor's absence, before a notary public, viz.:
I, ______________, assessor of the county (city) of ______________, state of Tennessee, do solemnly swear (or affirm) that I have assessed all taxable property, in the county (city) of ______________, as far as ascertainable, to the true owners thereof, and that I have determined the classification and assessed valuation of all taxable property as prescribed by law; and that I have faithfully discharged all my duties without fear, favor, or affection to the best of my knowledge and ability, so help me God.
(c)
It is the duty of each assessor to compile a report listing the total of all assessments prepared by the assessor's office in such manner and on such forms as may be required by the state board of equalization.
Amended by 2019 Tenn. Acts, ch. 63, s 3, eff. 3/28/2019.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-629, 67-630, 67-632; Acts 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 3 - ASSESSORS AND EQUALIZERS GENERALLY (§§ 67-5-301 — 67-5-307) › Section 67-5-306 - Fines and penalties

(a)
It is unlawful for any assessor or deputy assessor willfully or knowingly to assess any property subject to taxation in the names of or in the initials of any other than the person to whom the property should be lawfully assessed. Each violation of this subsection (a) is a Class C misdemeanor.
(b)
It is unlawful for any assessor or deputy assessor willfully or knowingly to permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or willfully or knowingly to assess any property at less than the percentage of value required by law. Each violation of this subsection (b) is a Class C misdemeanor.
(c)
Each assessor or deputy assessor or member of the county board of equalization who violates, neglects, or fails, or refuses to comply with any of this chapter or chapter 1 of this title, unless otherwise expressly made punishable as a misdemeanor, shall pay and forfeit to the state the sum of not less than fifty dollars ($50.00) nor more than one hundred dollars ($100) for each offense, which penalty shall be recovered of the offender and sureties on such person's bond, in the case of assessors and deputies, and of the members of the board of equalization personally, in any court of record in the county or before any general sessions court of the county, by motion on five (5) days' notice or by suit instituted for the purpose.
(d)
It is the duty of the district attorneys general, upon the information or at the request of any reputable citizen of the state, to investigate and prosecute, ex officio, all the offenses defined in subsection (c).
(e)
It is the duty of each district attorney general, county auditor, and county mayor, when such person learns, or has reasonable grounds to believe, that subsection (c) has been violated, to institute proceedings by motion or suit to recover the penalties prescribed.
(f)
It is unlawful for any assessor or deputy assessor or any member of any county board of equalization to draw or receive any compensation for services, or for any county mayor to issue any warrant for the same, until such assessor or deputy assessor or member of such board shall have fully kept and performed each and every one of the requirements of subsection (c), and the failure to keep and perform any of the same shall be held and deemed a waiver of any right to any compensation for services.
(g)
Any county mayor or county clerk, or district attorney general, or county auditor, who fails, neglects, or refuses to obey and observe the requirements imposed by subsection (c) commits a Class C misdemeanor.
Acts 1907, ch. 602, §§ 33-35, 37; Shan., §§ 972a2-972a5, 972a8; mod. Code 1932, §§ 1684-1687, 1689; modified; Acts 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-641, 67-642, 67-1710 -- 67-1714; Acts 1989, ch. 591, § 113; 2003 , ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 3 - ASSESSORS AND EQUALIZERS GENERALLY (§§ 67-5-301 — 67-5-307) › Section 67-5-307 - Informal review of assessments

Assessors may provide taxpayers with an informal review of assessments made pursuant to §
67-5-504
or made during a county reappraisal pursuant to §
67-5-1601
if the following requirements are met:
(1)
The informal review concludes at least ten (10) days prior to county board of equalization adjournment; and
(2)
The assessor informs the taxpayer in writing of the taxpayer's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review.
Added by 2019 Tenn. Acts, ch. 63,s 2, eff. 3/28/2019.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 4 - STATE TAX RECORDS (§§ 67-5-401 — 67-5-402) › Section 67-5-401 - Availability for local use

(a)
In order to facilitate and provide a more uniform method of obtaining information for the use and benefit of assessors of property of the various political subdivisions of the state in equalizing taxes and fixing assessments, the commissioner of revenue is empowered, authorized and directed to open for inspection at any time by any official, body or commission lawfully charged with the administration of the tax laws of any political subdivision of the state, all records, reports, returns and schedules, or excerpts therefrom, filed by taxpayers with the department of revenue pursuant to present laws or those hereafter enacted.
(b)
Any information thus secured by any official, body or commission of any political subdivision may be used only for the purpose of administration of the tax laws of such political subdivision.
(c)
The commissioner shall furnish, upon written request of any official, body or commission of any political subdivision, certified copies of such records, reports, returns or schedules, or excerpts therefrom, as may be requested by such official, body or commission.
(d)
The commissioner may promulgate such rules and regulations for the administration of this section and fix such reasonable fees to be charged for furnishing certified copies of any records, reports, returns and schedules, or excerpts therefrom, provided for herein as is deemed necessary in order that the administration of this section may not be an expense to the state.
(e)
Any officer, employee or agent of the state, or any political subdivision of the state, who divulges any information acquired through privileges granted under this section, except as authorized or required by this section, or other laws, or when called upon to testify in any judicial or administrative proceeding to which the state or any political subdivision of the state or such state or local official, body or commission, as such, is a party, commits a Class C misdemeanor.
Acts 1939, ch. 127, §§ 1-5; C. Supp. 1950, §§ 1689.1-1689.5; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), §§ 67-1701 -- 67-1705; Acts 1989, ch. 591, § 113; 2008, ch. 971, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 4 - STATE TAX RECORDS (§§ 67-5-401 — 67-5-402) › Section 67-5-402 - Confidentiality of information

(a)
Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property, or provided by a taxpayer in response to an audit or information request by assessing officials or their agents with regard to an assessment of tangible personal property, shall be confidential and shall not be disclosed by state or local officials, agents or employees, except as authorized by this part. Violations of this section shall be punishable in the same manner as violations of §
67-5-401
regarding taxpayer records of the department of revenue.
(b)
Pursuant to rules of the state board of equalization, schedules, returns and information otherwise confidential may be disclosed to:
(1)
The taxpayer or the taxpayer's authorized designee, upon written request;
(2)
Individuals designated by a judge presiding in court or administrative proceedings, subject to protective orders issued in the proceedings;
(3)
Officials, and their agents or employees, responsible for the administration or collection of taxes due from the taxpayer, but only to the extent necessary for this purpose and subject otherwise to the confidentiality required by this section; and
(4)
The department of human services or its contractors in the Title IV-D child support program pursuant to §
36-5-801
.
Acts 1999, ch. 96, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-503 - Classification

(a)
For purposes of taxation, all property shall be classified into three (3) classes, to wit: real property, tangible personal property and intangible personal property, and into such subclasses as may otherwise be established by law.
(b)
The ratio of assessment to value of property in each class or subclass shall be equal and uniform throughout the state, and each respective taxing authority shall apply the same tax rate to all property within its jurisdiction.
Acts 1973, ch. 226, § 6; T.C.A., § 67-609.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-504 - Assessment date

(a)
All assessments of real property and of personal property shall be made annually and as of January 1 for the year to which the assessment applies, unless otherwise provided for, except that whenever under any plan or program of consolidation of governmental functions of county offices with comparable facilities under any municipal charter, in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, it is expedient to fix different assessment dates than those established herein, in order to avoid the destruction of existing municipal fiscal policies, the county assessor in such county may establish assessment activity dates other than those set forth in this title, if approved by ordinance or resolution of the local governing body.
(b)
Not later than May 20 of each year, the assessment of all property in the county shall be made by the assessor of property; provided, that the assessment of all property within any municipality shall be completed by the assessor of property not less than forty (40) days prior to the beginning tax due date of the municipality.
(c)
Any annexing municipality that makes assessments of taxes shall only assess the tax on real property within the annexed territory if the annexation takes effect prior to January 1 of the year in which the assessment is made.
Amended by 2013 Tenn. Acts, ch. 462,s 2, eff. 5/20/2013.
Acts 1973, ch. 226, § 6; 1983, ch. 430, § 3; T.C.A., §§ 67-603, 67-604.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-505 - Forms, schedules, rules

(a)
The state division of property assessments, with the approval of the state board of equalization, shall prescribe the forms and schedules to be used and the records to be kept by each assessor relating to the assessment of property of every kind.
(b)
(1)
In determining the ownership, valuation, classification, and assessment of all property of every kind, the assessor shall follow the assessment manuals, instructions, and the rules and regulations approved by the board.
(2)
Notwithstanding any provisions of this title to the contrary, no local assessor of property shall be in violation of any rules and regulations promulgated by the board under such provisions of such sections and chapters when the implementation of such rules and regulations cannot be accomplished without official action in some manner by the local governing body of the jurisdiction, and such body has refused to act on a request by the local assessor so as to permit the implementation of the rules and regulations by the local assessor.
(c)
Upon a finding by the division that the assessor of property or the county is unable or unwilling to comply with requirements under this part, including rules of the board or submission of any necessary plan of compliance required by the board, the director of the division shall report such finding to the board. The board shall notify the assessor of property and the county mayor of the nature of the noncompliance and shall indicate the action required to correct such noncompliance. If satisfactory action is not taken by the assessor or the county to correct the noncompliance within sixty (60) days from the date that notice of noncompliance is given, the board shall direct the division, and the division shall thereupon be authorized to take such steps as are necessary to ensure compliance with the requirements of this part, and the county found in noncompliance shall reimburse the state for all costs incurred by the state pursuant to this action. If such costs are not reimbursed to the state within forty-five (45) days of the date of an invoice for such costs, the state may recover its costs through the deduction of such costs from any state-shared taxes as identified in §
4-31-105
, otherwise due the county.
Acts 1973, ch. 226, §§ 6, 13; T.C.A., §§ 67-605, 67-613; Acts 1999, ch. 147, § 1; 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-506 - Assistance of state officials

It is the duty of the chief mine inspector, the state geologist and other state officials, when called upon to do so by the director of property assessments or the state board of equalization, to render assistance to such director or state board, in ascertaining the valuation or classification of any property, or interest therein, to the end that such property may be accurately assessed.
Acts 1973, ch. 226, § 6; T.C.A., § 67-610.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-510 - Establishment of county tax rate

It is the duty of the county legislative bodies, on the first Monday in July, or as soon thereafter as practicable, to fix the tax rates on all properties within their respective jurisdictions for all county purposes, except that in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, establishing tax due dates other than the first Monday in October each year, in accordance with §
67-1-701(a)
, shall have the authority to fix tax rates for all county purposes at dates prior to the first Monday in July.
Acts 1921, ch. 113, § 19; Shan. Supp., § 809a26; Code 1932, § 1461; Acts 1983, ch. 430, § 1; T.C.A. (orig. ed.), § 67-1004.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-511 - Fiduciaries' returns

(a)
Persons acting as executors, administrators, guardians, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a return of the property, moneys, and effects held or controlled by them in any of such capacities, separate from the individual returns, showing the names of the person or persons for whose use and benefit such is held, and the same shall be listed separately for taxation.
(b)
In all cases where any person acting in a fiduciary capacity shall fail, or neglect, or refuse to return to the assessor the schedule of property for taxation as provided for in subsection (a), the assessor may report in writing the fact to the county mayor, who shall cite the person, agent, attorney, firm, officer, officers of the company or corporation before the county mayor, and shall demand of them to answer the questions provided in this chapter, under oath or affirmation, and shall have power to punish for contempt for failure to answer; and, if the refusal to answer is persisted in, the county mayor shall make such an assessment in such cases from the best information that the county mayor can obtain, and such assessment shall be prima facie evidence as to the value and ownership of the property, and the costs accrued under this section shall be paid by and be charged against the taxpayers and upon the property.
Acts 1973, ch. 226, § 6; T.C.A., §§ 67-618, 67-619; Acts 2003, ch. 90, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-512 - New counties

The assessments made by the county assessor or the district assessor, as the case may be, of the new county on the taxable property in the districts or parts of districts that formerly constituted a part of the old county, and which had outstanding indebtedness at the time of the formation of the new county, shall be and constitute the assessment for the old county for the purpose of taxation to pay the debt and the interest thereon; and it shall be the duty of the assessor in and for the new county to furnish the assessments to the assessor of the old county within twenty (20) days after same has been passed upon by the board of equalization of the new county; provided, that the assessment shall be copied by the assessor of the old county in the office of the assessor of the new county, and the copy of such assessment shall be a legal, valid, and binding assessment, when so made, in all respects and to all intents and purposes as is the assessment in the county or counties from which the same is copied.
Acts 1973, ch. 226, § 6; T.C.A., § 67-644.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-513 - Sale or termination of business

(a)
If any taxpayer operating for the purpose of making a profit as a business or profession, partnership, joint venture, corporation, limited liability company, manufacturer or other legal entity having personal property, tangible or intangible, assessable by the county assessor or other authority, sells the business, relocates it outside the jurisdiction or terminates it, the taxpayer shall notify the assessor and trustee and make payment within fifteen (15) days after the date of selling, relocating or terminating the business, of any taxes, interest and penalties due and owing and the taxes of the current year in accordance with the assessment records, which shall be based on the last assessment and rate fixed, according to law. The assessor shall certify the assessment to the appropriate collecting officials and the collecting official shall then send a notice of taxes due based on the certification from the assessor and shall accept payment of the amount determined to be owing. Additional taxes due as the result of the certification assessment shall not be deemed delinquent until thirty (30) days after the date notice of the assessment is sent to the taxpayer. Upon the expiration of thirty (30) days the collecting official may pursue collection of such delinquent personal property taxes as provided in §
67-5-2003
.
(b)
(1)
The successor, successors or assigns shall be required to withhold a sufficient amount of the purchase money to cover the amount on the assessment records for the current year determined as set forth in subsection (a), and any amount of such taxes, interest and penalties due and unpaid, until such former owner produces a certificate from the assessor stating that such former owner does or does not appear on the assessor's assessment records for the current year and a receipt from the trustee and municipal collector showing that all taxes, interest and penalties have been paid, or a certificate stating that no taxes, interest or penalties are due.
(2)
If the purchaser of a business fails to withhold the purchase money as provided in subdivision (b)(1), the purchaser shall not be an innocent purchaser and shall be personally liable, together with the prior owner, for the payment of all personalty taxes, interest and penalties accruing and unpaid on account of the operation of the business by any former owner, owners or assigns, and for any assessment for the current year based on the last made assessment and the tax rate fixed according to law, and the trustee shall accept tender of the amount determined to be owing.
Amended by 2014 Tenn. Acts, ch. 883,s 3, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 353,s 32, eff. 5/13/2013.
Acts 1981, ch. 463, § 1; T.C.A., § 67-1723.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-514 - Telecommunications tower properties

If owned by a public utility company, telecommunications tower properties used in whole or in part for telecommunications shall be assessable by the comptroller of the treasury. As used in this section, telecommunications tower properties includes the tower, site improvements, land and structures supporting it.
Amended by 2019 Tenn. Acts, ch. 102,s 1, eff. 4/11/2019.
Acts 2000, ch. 649, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-515 - Assessment of operating property of municipal or similar provider of broadband services

Beginning on January 1, 2023, the operating property of a municipal or similar provider of broadband services that provides competitive local exchange telephone services or interconnected voice over internet protocol services through a dedicated telecommunications division and that makes in lieu of tax payments pursuant to title 7, chapter 52, part 4 or 6, or that makes similar in lieu of tax payments pursuant to a private act, and that is currently paying such in lieu of taxes based upon a rate of assessment of fifty-five percent (55%), shall be classified and assessed in the same manner as the operating property of a modern market telecommunications provider for purposes of calculating the in lieu of tax payments to be paid with respect to its operating property used to provide such competitive local exchange telephone services or interconnected voice over internet protocol services.
Added by 2017 Tenn. Acts, ch. 490,s 14, eff. 6/6/2017.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-516 - Collection procedures for C - PACER program

When a local government establishes a C-PACER program pursuant to §
68-205-105
, the collection procedures must comply with this chapter and shall not otherwise infringe on a taxpayer's right to appeal.
Added by 2021 Tenn. Acts, ch. 138, s 2, eff. 7/1/2021.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 5 - PROPERTY TAXES (§§ 67-5-101 — 67-5-2803) › Part 5 - CLASSIFICATION AND ASSESSMENT - MISCELLANEOUS PROVISIONS (§§ 67-5-501 — 67-5-517) › Section 67-5-517 - Use of term "unlisted" in ownership field of online searchable database of property

(a)
An assessor of property may display "UNLISTED" for the first and last name in the ownership field of an online searchable database of property when the following conditions are met:
(1)
The residential property owner files a written request with the assessor to display the ownership field for their property as "UNLISTED"; and
(2)
The written request includes sufficient information to clearly demonstrate to the assessor that the subject property is the primary residence of the residential property owner making the request pursuant to subdivision (a)(1).
(b)
This section does not prohibit an assessor from responding to an open records request regarding the subject property or from providing other information otherwise available for public inspection through an open records request.
Added by 2022 Tenn. Acts, ch. 996,s 1, eff. 1/1/2023.