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.

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.

(*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

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