Significant Dates and Events in the Annual Assessment Cycle


January 1
  • Statutory Date of Assessment. Assessor makes all property assessments as of this date. (TCA 67-5-2101)
No later than February 1
  • Assessor furnishes owners and lessees of business personal property with a tangible personal property schedule. (TCA 67-5-902, 67-5-903)
March 1
  • Assessor provides mobile home park owners with schedule to list all mobile homes located in the park as of January 1st. (TCA 67-5-802)
  • All business tangible personal property schedules must be returned to Assessor's office. (TCA 67-5-903)
  • Greenbelt applications must be returned to Assessor to enroll property for the current tax year. (new enrollments and recertifications) (TCA 67-5-1005)
April 1
  • Mobile home park owners must return reporting schedules to Assessor's office, to include military exemption forms. (TCA 67-5-802)
May 20
  • Assessor must note all assessments on county assessment roll and notify all taxpayers of any change in their assessment. (TCA 67-5-504, 67-5-508)
June 1
  • Assessor turns over books to County Board of Equalization and the board commences its session. (TCA 67-5-304, 67-5-404)
Early July
  • County Commission sets the property tax rate for Montgomery County. City Council sets the Property tax rate for City of Clarksville. (TCA 67-5-510)
August 1
  • Deadline for filing an appeal with the State Board of Equalization. (August 1st or 45 days after notification of County Board of Equalization results, whichever is later). (TCA 67-5-1412)
Prior to first Monday in October
  • Assessor delivers assessment roll to County Trustee and taxes become due and payable. (TCA 67-5-807, 67-1-701, 67-1-701)

©2008 Montgomery County Assessor of Property