200 W. Main St. (Courthouse)
Woodbury, TN 37190
Phone: (615) 563-5437
The County Property Assessor is required to locate, classify and appraise all taxable property 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 that are higher or lower than the previous tax year.
Assessment data can be found at the State of Tennessee Comptroller of the Treasury, Real Estate Assessment Data website.
Greenbelt Property Status Designation
In 1976, the Tennessee General Assembly enacted the Agricultural, Forest and Open Space Land Act of 1976 (the “Act”); the law is commonly known as “greenbelt.” The Act is codified in Tennessee Code Annotated §§ 67-5-1001 through 1050. The purpose of the Act is to help preserve agricultural, forest, and open space land. This is accomplished by valuing land based upon its present use, rather than at a highest and best use. When property is valued at its highest and best use, the threat of development can bring about land use conflicts, create high costs for public services, contribute to increased energy usage, and stimulate land speculation.
The State Board of Equalization is responsible for approving the forms used to apply for agricultural, forest or open space classification. In addition, the State Board of Equalization hears appeals of denials of timely filed greenbelt applications, appeals concerning liability for rollback taxes and appeals of use value.
Please click here for more information about the State of Tennessee’s Greenbelt Act (opens a PDF file in a new tab).
Property Tax Exemption
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.
Forms for the State of Tennessee Property Tax Exemption process are online only.
Please click here to view a YouTube Video with instructions on how to file for a property tax exemption with the State of Tennessee (opens a link in a new tab).
The determination of eligibility for exemption is made by 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 (opens a link in a new tab).