Polk County Government

Property Assessor

Property Assessor

Property Assessor, Jason Pankey
Jason Pankey

Address:

6239 Highway 411
Courthouse Room 209
Benton, TN 37307

Mailing Address:

PO Box 159
Benton, TN 37307

Phone Numbers:

423-338-4505
423-338-4552-fax

Hours of Operation:

Monday - Friday
8:30AM - 4:30PM EST

Mission Statement

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.

What does a property assessor do?

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 Property Assessor:

  1. does not set the tax rate
  2. does not create or send out tax bills
  3. does not collect taxes

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.

County Boards of Equalization:

County boards of equalization are authorized by law to receive and hear appeals of current year property tax assessments as fixed by the county assessor of property. Generally, an assessment must be appealed to the county board of equalization to preserve the taxpayer's right to further appeal. In general, a county board of equalization convenes its regular session on June 1st of each year (or the next business day if the 1st falls on Saturday or Sunday) and remains in session as necessary to complete the board's business for the maximum number of days allowed under Tenn. Code Ann. § 67-1-404. However, a county may have an extended session, a special session of the county board, or set an alternate time by resolution or ordinance. For instance, the Shelby County board of equalization meets each year on May 1 (or the next business day if the 1st falls on Saturday or Sunday) and meets as few as 30 days during an annual session.

Staff

  1. Carey Russell - Deputy Property Assessor-Real Property, Personal Property, Greenbelt. carey.russell@cot.tn.gov
  2. Hope Qualls - Clerical Assistant- Real Property, Data Mapper, Greenbelt. leann.qualls@cot.tn.gov
  3. Randy Montgomery - Clerical Assistant-Field Agent, Permitting. randy.montgomery@cot.tn.gov

    4. Building or Mobile home/RV Permits: In Person Only

    For County Builds

    In person at the Assessor of Property 6239 Highway 411, Room 209 Benton, TN 37307 (423)338-4505

    For City Builds in Benton only

    In person at the Benton City Hall 6496 Highway 411 Benton, TN 37307 (423)338-5733

    For City builds in Ducktown Only

    In person at the Ducktown City Hall 1646 Highway 68 Ducktown, TN 37326 (423)496-3546

    LINKS

    Polk County 911 ECD TO OBTAIN 911 ADDRESS *ASSESSORS OFFICE DOES NOT ASSIGN 911 ADDRESSES

    Licensed Septic System Installers & Septic Tank Pumpers Licensed Septic System Installers & Septic Tank Pumpers

    Tennessee Property Assessment Data Tennessee Property Assessment Data

    Septic Permit Apply for a septic permit. Any questions contact Ms. Landon Ferguson 423-509-3253 or Chattanooga Environmental Field Office 423-634-5745

    Septic files search Search for septic permits

    Electrical Permits To obtain Electrical Permits

    Greenbelt HandbookGreenbelt Handbook

    Tangible Personal Property HandbookTangible Personal Property Handbook

    File Personal PropertyFile Personal Property

    we will need a copy of the Closed Business Letter from the state to close your personal property account. To close out Business License call (800)342-1003 or TN TAP (615)253-0600

    Soil ScientistSoil Scientist

 

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