Property Assessor

Angela Schwartz

 

Services Provided:

Appraise, classify and assess all taxable property in Cannon County


Update property ownership and tax maps per recorded deeds

Important Dates:

Jan. 1 – Assessment date to have ownership, assessments and tax maps completed for the year.


Feb. 1 – Deadline for mailing Tangible Personal Property Schedules to businesses for reporting of commercial and industrial equipment.


March 1 – Deadline for all businesses to file their Tangible Personal Property Schedule with the Property Assessor’s Office.


March 1 – Deadline to apply for greenbelt (property with 15 acres or more used for agricultural or forestry purposes).


May – Assessment change notices are mailed to property owners who have had a change in their appraisal and assessment from the previous year.


June 1 – The County Board of Equalization begins hearing appeals.


October – The current year’s tax bills are mailed by the Trustee’s Office.

Additional Information:

As of 2018, Cannon County had in excess of 7,955 parcels.

Greenbelt property is subject to roll-back tax once the land ceases to qualify for greenbelt status. The roll-back is the amount of taxes saved in the last three years by the property being on greenbelt.

It is the responsibility of the Property Assessor to discover, list, classify and value all property within the jurisdiction of Cannon 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.

Every county in Tennessee is either on a four, five or six year appraisal cycle. Cannon County is on a five year reappraisal cycle. This is a mass appraisal and values will remain between cycles unless there are physical changes or some other type of change other than just an ownership change.

The Property Assessor is responsible to the taxpayers of Cannon County to ensure that all property is valued in accordance with state laws. It is the County Commission’s responsibility to set the tax rate and the collecting officials to mail the bills and collect the taxes.