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PROTECTING TAXPAYERS FROM UNFAIR LEGISLATION

During every session of the Tennessee General Assembly, legislation is introduced affecting the duties and responsibilities of Tennessee's Assessors of Property and the methods and indices they use to appraise properties. The TNAAO closely monitors and evaluates each bill related to the assessment profession.

Many of these bills come from special interest groups, whose primary aim is to lower the amount of property tax their special class of members pay.  Such legislation invariably results in shifting a portion of the tax burden onto other taxpayers, with single family homeowners the usual victims.

While legislation can be good when used to correct situations creating an inequity, most often the assessment related bills coming from special interest groups are aimed at giving an advantage to a narrowly defined group of property owners.

One of the primary duties of the TNAAO Executive Director is to spearhead monitoring all legislation presented in the General Assembly to determine what effect, if any, it might have on the appraisal process, the Assessors of Property or the property owners and taxpayers they serve.  Another duty is to assist in the drafting of legislation needed to enable the Assessors of Property to perform their duties in a more efficient and effective manner, thus benefiting all Tennesseans.

The TNAAO also has a policy committee, comprised of Assessors of Property from specifically different sized counties, with different size offices, in different parts of the State to ensure the fairest policies and best practices are pursued to further establish uniformity and equality for all Tennesseans across the state. The Executive Director works closely with officials from the Tennessee Comptroller's Division of Property Assessment and the staff of the State Board of Equalization to ensure the property assessment system in Tennessee stays fair and equitable.

The diligence of the Executive Director and policy committee has resulted in the TNAAO being able to prevent numerous pieces of bad legislation from being passed into law, while providing the Assessors of Property with the tools they need to perform their work more efficiently.

A primary objective of Tennessee Assessors of Property is to achieve equity for all property owners.  We fight hard to stop legislation that would threaten equity and unfairly shift a tax burden onto certain taxpayers' homes.

The functions of the Assessor of Property
Assessors of Property do not... we repeat... do not...
The way assessment is carried out

© 2016, Tennessee Association of Assessing Officers — PO Box 331697 — Nashville, TN 37203 — 615.598.2727 — info@tnaao.org