Assessor of Property

About the Assessor

James Condra is the Assessor of Property for Sequatchie County.

Assessor’s Role

The Assessor of Property, according to Tennessee State Law T.C.A. 67-5-1601, is responsible for discovering, listing, and valuing each piece of property in Sequatchie County. This includes both real property and tangible personal property. In accomplishing this, the Property Assessor is also responsible to the individual property owner to ensure that no property owner receives preferential treatment. The Assessor of Property must keep current information on the ownership and characteristics of all property. The Property Assessor must also prepare and certify the assessment roll annually, in accordance with Tennessee State Law. The Assessor of Property’s Office sets values on property based on current market values reflecting real estate property sales. These transactions must be between a knowledgeable buyer and a willing seller at an agreed upon price.

The Assessor of Property for Sequatchie County reappraises real property every six years. The purpose of the reappraisal is not to increase revenue for Sequatchie County, but to update and equalize the values of all properties in Sequatchie County. Tennessee State Law T.C.A. 67-5-1705 states “exclusive of new construction and improvements during a reappraisal, each local governing body shall determine a tax rate which will provide the same revenue as the previous year”.