6239 Highway 411
Courthouse Room 209
Benton, TN 37307
PO Box 159
Benton, TN 37307
Hours of Operation:
Monday - Friday
8:30AM - 4:30PM EST
I am Randy Yates, Polk County Assessor of Property. I am a native of Polk County and was elected to this office in 1996, and currently serving in my fifth term. It is an honor and privilege to serve the people of Polk County.
The mission of the Polk County Assessor of Property is to discover, list, classify, and value all taxable property in the jurisdiction of Polk County, Tennessee for Ad Valorem (according to value) tax purposes. The Assessor of Property is responsible to the property owners and taxpayers of Polk County to ensure that all property subject to taxation is valued in accordance with state laws, that no property escapes the assessment process or is under-assessed, and that no property owner receives unauthorized preferential treatment. In the performance of these duties, it is the goal of this department to provide the highest level of professional service and technical assistance to the public on all matters relating to property assessment and tax policy.
The Polk County Assessor of Property is a Tennessee constitutionally elected official who serves at the pleasure of Polk County citizens for a four-year term of office. It is the assessor’s responsibility to discover, list, classify, and value all property within the jurisdiction of Polk County for tax purposes. Taxable property is divided into two classes, real property and personal property. Real property includes land and all buildings, structures, and improvements to the land. Personal property is machinery and equipment, fixtures, furniture, and other items that are movable in nature used by a business.
The Assessor’s job is multi-faceted and involves discovering, listing, valuing, and mapping the property in Polk County.
Reappraisal of property for tax purposes is required on a periodic basis to maintain appraisals at market value and to ensure equity of appraisals throughout the jurisdiction. Every county in Tennessee is on either a four, five, or six year cycle of reappraisal. Polk County is on a five year cycle.
Tax rates for Polk County are set each year by the county commission based on the budgets they pass to fund programs and services.
The Assessor of Property is responsible to the taxpayers of Polk County to ensure that all property is valued in accordance with state laws, that no property escapes the assessment process or is under assessed, and that no property owner receives unauthorized preferential treatment.