Assessment Calendar
Significant Dates and Events in the Annual Assessment Cycle
DATE
ACTION / ACTIVITY / DEADLINE
JANUARY 1
Statutory Date of Assessment. Assessor makes all property assessments as of this date.
TCA 67-5-2101
not 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 1 January.
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.
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.
(*1 August or 45 days after notification of County Board of Equalization results, whichever is later).
TCA 67-5-1412
prior to 1st 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
Table of Contents