Correction of Property Tax Assessments under Tenn. Code Ann. § 67-5-509 - Articles

All Content

Correction of Property Tax Assessments under Tenn. Code Ann. § 67-5-509

Posted by: Azya Thornton on Jan 27, 2025

Court: TN Attorney General Opinions

Hearing Date: 01/17/2025

Opinion Number: 3

Question 1: Can a property tax assessor correct an erroneous classification of taxed property?

Opinion 1: Yes. The assessor must correct classification errors, and the trustee or municipal collector must collect additional taxes, if necessary, based on timely corrections.

Question 2: If a classification error results from the assessor’s lack of an up-to-date certificate of occupancy, can the assessor initiate a correction upon receipt of such an up-to-date certificate?

Opinion 2: Yes. The assessor must initiate the correction and prorate the assessment appropriately.

Question 3: If the correction of an error in a property’s square footage increases the property’s assessed value, can additional taxes be collected on account of that increase in value?

Opinion 3: Yes. If the assessor timely corrects an error, the trustee must collect taxes accordingly.

Attachments: