(NOTE: IF CANDIDATES WOULD LIKE TO SHARE INFORMATION ABOUT THEMSELVES WITH READERS,

PLEASE FORWARD YOUR INFORMATION TO THE HUNTER REPORT).

Upcoming Event

Republican Women's

Meet the Candidates for Property Assessor

January 23, 2012 (Monday) - 6:30 p.m.

Loudon County Visitors Bureau, Hwy 321, Lenoir City

(NOTE: The March 6, 2012 election will determine the winner of the race since there are no Democratic candidates)

Mike Campbell - R- Loudon County Property Assessor  

Loudon County Assessor of Property, Click Mike Campbell Interview

Website http://votemikecampbell.com/mike/

Leslie Johnson - R - Lenoir City Codes Enforcement & Planning Director

CLICK Invitation to Loudon County Voters - Come & Meet Candidate Johnson- Meet & Greet Events

Website: www.vote4lesliejohnson.com

Larry Brown - R -

constitutional office following the 1978 amendments to the Tennessee Constitution.

The assessor of property is elected to a four-year term in the August general election in

even numbered years in which there is not an election for governor. T.C.A. § 67-1-502.

This places the election of the assessor in years different from the other county

constitutional officers who are popularly elected.

officers. However, the state board of equalization is authorized to prescribe educational

and training courses to be taken by assessors and their deputies and to specify

qualification requirements for certification of anyone who is to be engaged to appraise

and assess property for purpose of taxation and be deemed a "qualified local assessor

of property." T.C.A. § 67-1-509.

to a special oath of office. The assessor's oath of office and constitutional oath may be

found in the appendix to this handbook. The oath, which is different from that of other

county officials, is to be attached to and filed with the bond in the amount of $10,000 in

the county clerk's office. T.C.A. §§ 67-1-505, 67-1-507. The official bond of the

assessor must be approved by the county mayor as well as the county legislative body,

recorded in the office of the register and transmitted to the comptroller of the treasury.

Also, the county legislative body by a two-thirds vote is required to determine whether

the assessor's official bond will be with two or more good sureties approved by the body

or with a corporate surety. T.C.A. § 67-1-505.

must receive at least the minimum salary amount determined by statute. The county

legislative body may set a greater amount for the "general officers." T.C.A. § 8-24-102.

Also, the county legislative body may set a greater amount just for the assessor if in the

judgment of the county commissioners, additional compensation is necessary to attract

and retain the service of assessors of professional competence, technical skills and

needed administrative abilities. T.C.A. § 67-1-508. The state board of equalization

prescribes educational and training courses to be taken by assessors and their deputies

and provides certification to those who complete these courses. T.C.A. § 67-1-509.

Assessors (and deputy assessors) may be additionally compensated by the state board

if necessary course work and training has been completed and the assessor has been

designated as a "Certified Assessment Evaluator" by the International Association of

Assessing Officers. The additional compensation ranges from $750 to $1,500 annually.

Also, any assessor (or deputy assessor) who has completed the necessary courses of

study and training and has been designated a "Tennessee Certified Assessor" or a

"Residential Evaluation Specialist" by the International Association of Assessing

Officers will receive from the state an additional $750 per year. T.C.A. § 67-1-508. Any

assessor or deputy assessor who has been designated as a "Master Assessor" will

receive from the state additional compensation of $1,000 per year. T.C.A. § 67-1-508.

Additionally, T.C.A. § 67-1-508(c)(1) provides that the State Board of Equalization may

provide grants to counties to provide cash salary bonus supplements to property

assessors and deputies meeting certain educational and training criteria.

Deputies and Assistants. Unlike many other officials who obtain authority for deputies

and assistants through court order or letter of agreement, the assessor is limited by the

budget adopted by the county legislative body with the following restriction: The

assessor is authorized by statute to appoint one deputy for each 4,500 parcels of

property over and above the first 4,500 parcels in the county. Each deputy has the

same power, duties, and liabilities as the assessor concerning the appraisal,

classification, and assessment of property. If an assessor does not have enough

parcels of property to qualify for a deputy, a secretary may be employed to assist in the

operation of the office, with the approval of the legislative body. T.C.A. § 67-1-506.

Duties. The assessor's duties include two basic functions: appraisal and assessment of

taxable real and personal property in the county that is not appraised by the state. After

the assessor has determined the appraised value of property in the county, the

assessed value is calculated. This is done by applying the classification percentage, as

stated in the Tennessee Constitution, to the appraised value of the property. TENN.

CONST., art. II, § 28; T.C.A. § 67-5-901. For example, real property will have the

constitutional percentages applied (public utility - 55 percent, industrial and commercial

- 40 percent, residential and farm - 25 percent) to the appraised value to determine the

assessed value of nonexempt real property. For purposes of ad valorem taxation of

property, the assessor of property places a value on commercial, industrial, residential,

and farm land, including mineral rights and taxable leaseholds, but public utility property

is valued by the state. T.C.A. §§ 67-5-101, 67-5-1301. Superimposed upon this

classification scheme for real property is the special treatment for so-called "greenbelt"

property under the Agricultural, Forest, and Open Space Land Act. Pursuant to that act,

land classified as "greenbelt" receives valuation based upon its use value rather than its

potential for other higher uses (e.g., market value) unless the use or classification

changes. In that case, taxes known as rollback taxes are assessed on the difference

between the assessment as "greenbelt" property and the property's reclassified use to

recapture "lost" tax revenue for up to three years for agricultural land and five years for

open space land. T.C.A. § 67-5-1008.

The assessor also appraises and assesses taxable tangible personal property. T.C.A.

§ 67-5-901 et seq. The assessor must assess and place a value on all county property

for taxation purposes by May 20 of each year; the date of valuation is January 1. T.C.A.

§ 67-5-504. This assessed amount is taxed according to the rate established by the

county legislative body. In order to keep appraisals current, reappraisals are done on a

four-, five- or six-year cycle. In counties using a six-year cycle, updating is done in the

third year of the cycle. Counties with a four- or five- year cycle do no updating or

indexing to reflect current value as do those on a six-year cycle. However, in order to

use the alternative five-year cycle, the assessor and the county legislative body must

agree to its use. Assessors are also required to maintain the property maps of the

county. T.C.A. § 67-5-1601. The assessor also makes "back" assessments of property,

land or improvements, that were omitted from the tax rolls or escaped taxation and

makes corrections of erroneous assessments within certain time limitations. T.C.A.

§§ 67-1-1001, 67-5-509.

A more detailed description of the duties of the assessor is found in the County Property

Tax Manual, a CTAS publication that may be found on the CTAS Web site at

www.ctas.utk.edu. Also, the division of property assessments of the office of the

comptroller of the treasury provides assessment manuals for the assessor.

Relationship to County Legislative Body and Other Officials. The assessor must

interact with the county mayor and/or a finance/budget director as well as the county

legislative body regarding the assessor's budget and budget amendments. The exact

procedures vary from county to county depending upon whether the county operates

under a charter or optional general law regarding budgeting, or has a private act dealing

with this subject. However, all assessors must submit budget requests in a timely

manner in the first half of each calendar year for inclusion in the county's annual budget.

Most counties have budget committees that may recommend appropriations for the

assessor's budget that differ from that submitted by the assessor. The county legislative

body determines the amount of the assessor's budget, subject to certain restrictions

such as the requirement to fund a deputy for each 4500 parcels of land in the county

over the first 4500 parcels.

The assessor has an important relationship with the county trustee. The assessor

annually submits to the trustee the tax roll of the county, which includes the appraised

and assessed valuation, including use value for "greenbelt" qualifying property; submits

certification to the trustee for errors discovered in the tax rolls within specified time

limits, as well as back assessments and reassessments of property; and certifies to the

trustee changes in the classification of "greenbelt" property that requires the collection

of rollback taxes.

The assessor also has an important relationship with the register of deeds in gathering

information as each change of property ownership must be noted by the assessor as

well as changes in value reflected in affidavits of value on deeds subject to the state

transfer tax. Some county legislative bodies cause the offices of register and assessor

to be located next to each other to facilitate the transfer of information. Other changes of

ownership may be reflected in probated wills and divorce decrees; therefore, a good

working relationship with the clerks of court also helps the assessor maintain up-to-date

assessment rolls.

The assessor must also interact with county and state boards of equalization in

determining the correct valuation of property when the taxpayer appeals the

assessment.

The assessor receives assistance from the Division of Property Assessments, which

has a major role in the periodic reassessment of property in the county. Certain utility

property, such as that of telecommunications companies, railroad companies and

pipeline companies, are centrally assessed by the state comptroller of the treasury. The

state Board of Equalization reviews the assessments made by the comptroller and upon

certification of these assessments, the comptroller certifies these valuations to the

assessor and trustee of the county where the properties lie. T.C.A. §§ 67-5-1329, 67-5-

1331. The assessor incorporates these central assessments into the county's tax roll.

Vacancies. As with other county offices, vacancies in the office of the assessor are

filled by the county legislative body. The appointee will hold office until a successor is

elected at the first regular August election after the vacancy. The new assessor holds

office until the close of the term for which the predecessor was elected. T.C.A. § 67-1-

504. If the office becomes vacant due to death, resignation, or removal, the assessor's

duties must be temporarily discharged by the chief deputy or by the deputy designated

by the assessor in writing as the temporary successor until a successor is elected or

appointed and qualified according to law. T.C.A. § 67-1-504.

SOURCE: CLICK TO VIEW

CTAS - ASSESSOR OF PROPERTY (pdf)  page 25-28

ASSESSOR DUTIES - CTAS COUNTY PROPERTY TAX MANUAL (pdf)

2010-2011 SALARIES (COUNTY OFFICIALS) (pdf document - 2011-2012 Salaries for county officials remained as the same level as 2010-2011)

CTAS ASSESSOR BROCHURE (pdf)

CTAS TENNESSEE COUNTIES POPULATION - US CENSUS 2010 (pdf)

PDF - loading time may vary based on your internet provider and speed.

400,000 and more $106,906

275,000-399,999 $99,748

250,000-274,999 $93,690

225,000-249,999 $90,386

200,000-224,999 $87,082

175,000-199,999 $83,778

150,000-174,999 $80,474

125,000-149,999 $77,170

100,000-124,999 $73,866

65,000-99,999 $72,214

50,000-64,999 $69,461

35,000-49,999 $63,954 - Loudon County 2010 population 48,556

23,000-34,999 $61,751

12,000-22,999 $57,751

Less than 12,000 $52,251

NOTES

1. The minimum salary of the assessor of property is equal to the minimum salary paid to

general officers of the county (T.C.A. § 8-24-102). If the general officers of the county are

paid an amount in excess of the minimum, the assessor will also receive at least that much.

Also, the county legislative body may provide additional salary for the assessor pursuant to

T.C.A. § 67-1-508(b) and (c). See T.C.A. § 8-24-102(h).

2. For 2011-2012, there is NO INCREASE FROM FY 2010-2011.

3. These salaries are effective July 1, 2011 and will remain in effect through June 30, 2012.