The Assessor

• Appraises real estate for assessment purposes

• Tracks changes in ownership, addresses and property boundaries

• Is required by state law to verify certain information on real estate sales with buyer or seller

• Appraises and assesses business personal property (furniture, fixtures, machinery and equipment)

• Responds to requests for public information

• Must possess both appraisal and administrative skills to do the job

Separation of Duties

• Assessment function is distinct from taxation function

• Assessor of Property appraises and classifies the property and then applies the statutory percentages to appraisals to determine assessments

• County Commission and city governing bodies determine local property tax rates

• Taxes are collected by county Trustee and city collecting officials

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To view a map of Lewis County in search of property information such as acreage, ownership or other information, visit https://tnmap.tn.gov/assessment/.  A property address or owner name may be necessary in order to locate property.