Sequatchie County
Phone: (423) 949-3534
Fax: (423) 949-5004
22 Cherry St. E.
Dunlap, TN 37327
The Tennessee Comptroller’s Division of Property Assessments has announced that Sequatchie County is undergoing a Current Value Update (CVU) for the tax year 2026. The CVU program is designed to make appraisals for property tax purposes more equitable by adjusting the appraised value based on recent sales in the county. Pursuant to Tennessee Code Annotated 67-5-1601 (a)(2), appraisals are updated in the third year of a six-year reappraisal cycle if the overall level of appraisals drops below ninety percent (90%) of market value.
Appraisers from Tennessee Comptroller’s Division of Property Assessments have used current market information to establish market trends for the various classes of property in Sequatchie County. The updates are derived from an analysis of recently sol properties and reflect market trends for the different property classifications – Residential, Farm and Commercial/Industrial.
Some of the advantages of the CVU program are property owners will be better informed as to the value of their property and the true value at which they are being assessed for property tax purposes. Property owners will also see a more gradual change in their property value over the six- year reappraisal cycle.
According to state officials, the update program is a method for raising local revenue. It is designed to produce appraised values more in line with fair market value, and by itself will not increase the county’s revenue. In fact, Tennessee Code Annotated 67-5-1701 requires that a certified tax rate be established following a CVU of properties in a county. The Tennessee State Board of Equalization (SBOE) establishes a certified tax rate. The certified tax rate is a rate that will produce the same amount of revenue as billed for the same taxable properties the year before. A jurisdiction’s local legislative body may exceed the certified tax rate only after a public hearing.
Property owners who experience changes in property values because of the updates will receive an assessment change notice in the mail in May/ Those who feel their property’s appraised value is not in line with market value will be given the opportunity to appeal their value to the Sequatchie County Board of Equitization, which begins meeting June 1 of each year.
If anyone either has more questions or wishes to have it explained in more detail, please contact the Sequatchie County Assessor of Property office either at (423)949-3534 or by the contact us page.
Pursuant to section 67-5-508, the Tennessee Code Annotated, the Property Assessment Records of Sequatchie County will be available for public inspection at the Assessor of Property office located in the courthouse during normal business hours. Any person desiring to inspect these records may do so at the appointed time and place.
The Sequatchie County Board of Equalization will begin its annual session to examine and equalize the county assessments on Monday, June 1, 2026, at 9:00 a.m., at the Sequatchie County Courthouse.
The Board will accept appeals for the year 2026 only until the last day of its 2026 regular session, which will be on Monday, June 29, 2026.
Any owner of property who wishes to make a complaint or appeal to the county board must appear before said board at this time personally or by personal appearance of an agent for the owner bearing owner’s written authorization. Failure to appear and appeal an assessment will result in the assessment becoming final without further right of appeal.
Persons wishing to either file an appeal or inspect assessments records may contact the Sequatchie County Assessor of Property at James W. Condra P.O. Box 565, Dunlap, TN 37327. Telephone number (423) 949-3534. Fax number (423) 949-5004. Or via the contact us page.
Any time either a mobile home is moved, or a building is destroyed/added, the Assessor of Property office should be notified so that the assessment can be corrected. Also, any address changes should be reported to the Assessor’s office.