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Property Assessor

What We Do

The Property Assessor is required to locate, classify and appraise all taxable property according to State law. The Assessor of Property does not set that rate at which property is taxed. The Property Assessors’ office is located at 4 Bill Burnet Circle, Union City, TN 38261. The current Property Assessor is Judy D. Smith. Our staff is responsible for  inspects all property in Obion County so that the assessment records reflect each property’s actual characteristics, such as: Square footage, story height, exterior wall type, garage, carport, and detached buildings.

When a property has a new appraisal value,  assessment change notices are mailed to all property owners. Please be sure to maintain accurate mailing information by notifying our office if you have moved. Appraisals keep the property tax system fair as the value of properties change. State law requires that property are assessed every four years and the tax rates adjusted accordingly. 

The 2017 County property tax rate is $2.402.

All assessment data can be found online at the State Comptroller of the Treasury’s website.

 

Tax Relief for the Elderly, Disabled, and Veterans

Some persons may qualify for a tax relief program through the State of Tennessee. Those persons must meet a certain criteria that can be found here. Residents can pick up an application through the Trustee’s Office or the city’s collecting officials office. Please see the FAQs below for more information.

No. Tax relief is payment by the State of Tennessee to reimburse homeowners meeting certain eligibility requirements, for a part or all of paid property taxes. Tax Relief is not an exemption. You still receive your tax bill(s) and are responsible for paying your property taxes each year.

The amount varies depending on your property assessment and your county or city tax rate.

The amount may vary year to year depending on your property assessment and your county or city tax rate.

Processing time depends on the amount of workload received at any given time within the tax year. So it is not possible to provide a specific length of time in which to expect your application to process.

NO. State checks may not be forwarded.

Notify the collecting official of any address changes or expected absences.

NO. You can only receive tax relief on your primary residence in any given tax year.

You will receive a property tax relief voucher when you receive your property tax bill(s). You will need to present the voucher(s) to the collecting official(s) before the deadline date along with payment of any balance due.

NO. The income of the applicant’s spouse is required to determine eligibility regardless of residency or ownership.

Business Tangible Personal Property

Personal property taxes are levied on temporary or movable property such as furnishings, office machines and computers, machinery, and vehicles used by a business or profession in the operation of their business.

The tax is calculated based on information provided to the Assessor by the business owner on a (blue / white) form titled Tangible Personal Property Schedule. These forms are mailed from and should be returned to this Office. Asset listing forms are also available. 

The Assessor’s Office should be notified immediately if the business is no longer in operation or if the personal property has been sold. All documentation should be submitted in writing to the attention of the Business Personal Property Department. For more information, contact the Business Personal Property Department at (731) 885-2931.