Assessor Brett Skelton
Location 121 E. Main St., Linden, TN 37096
Phone 931-589-2277
Email
Mail P.O.B. 68, Linden, TN 37096
Fax 931-589-2765
Hours M–F, 8 a.m. – 4 p.m.
The Perry County Tax Assessor is the local official responsible for assessing the taxable value of all properties within Perry County and may establish the amount of tax due on that property based on the fair market value appraisal.
The property tax rates for Perry County and its towns are as follows:
Perry County $2.4800
Linden $0.5032
Lobelville $0.5481
The Perry County assessor's office can help you with many of your property tax-related issues, including:
Property Tax Appraisals
The Perry County Tax Assessor will appraise the taxable value of each property in his jurisdiction every year, based on the features of the property and the fair market value of comparable properties in the same neighborhood. The assessor's office can provide you with a copy of your property's most recent appraisal on request.
Property Renovations and Re-Appraisals
If you renovate your property (such as by adding living space, bedrooms, or bathrooms), the Perry County Assessor will re-appraise your home to reflect the value of your new additions. Renovations may be reported to the Assessor's Office by the zoning board, contractors, or the homeowner. The Assessor will generally discover unreported renovations during the next on-site appraisal of the property. The Assessor may also re-appraise a property in the event of significant damage.
Paying Your Property Tax
The Perry County Tax Assessor can provide you with a copy of your property tax assessment, show you your property tax bill, help you pay your property taxes, or arrange a payment plan. Payments may be made to the county tax collector or treasurer instead of the assessor.
Homestead Exemptions
The Perry County Tax Assessor can provide you with an application form for the Perry County homestead exemption, which provides a modest property tax break for properties used as the primary residence of their owners. Additional exemptions might be available for farmland, green space, veterans, or others. Call the Assessor's Office and ask for details.
Property Tax Appeals
If you believe your house is unfairly over-assessed, the Perry County Tax Assessor can provide you with a tax appeal form and inform you of the tax appeal process. If your appeal is accepted, your property valuation (and taxes) will be adjusted accordingly.
The office of the Property Assessor does not offer legal advice but provides appraisals and assessments of taxable real and personal property in Perry County that is not appraised by the State of Tennessee. Property Taxes are collected once a year, and the rates are set at the direction of the County Commission. Check with the County Trustee's office, which can advise you on the latest tax rates for Linden, Lobelville, and the county.
We are open on Saturday morning upon request by prior arrangement with our staff.
How to Calculate Your Property Taxes
Property taxes in Tennessee are calculated utilizing the following four components:
- APPRAISED VALUE
The county property assessor determines the Appraised Value for each taxable property in a county. - ASSESSMENT RATIO
The Assessment Ratio for the different classes of property is established by state law (residential and farm @ 25% of appraised value, commercial/industrial @ 40% of appraised value) - ASSESSED VALUE
The Assessed Value is calculated by multiplying the appraised value by the assessment ratio. - CITY/COUNTY TAX RATE
The county commission sets the Tax Rate for each county based on the amount of money budgeted to fund the provided services. These tax rates vary depending on the level of services provided and the total value of the county's tax base.
To calculate the tax on your property, multiply the Assessed Value by the Tax Rate. Assume you have a house with an APPRAISED VALUE of $100,000. The ASSESSED VALUE is $25,000 (25% of $100,000), and your county commission has set the TAX RATE at $3.20 per hundred of assessed value. To figure the tax, multiply the ASSESSED VALUE ($25,000) by the TAX RATE (3.20 per hundred dollars assessed).
$25,000/100 = 250 x $3.20 = $800.00 or ($25,000 x .03200 = $800.00)
for a tax bill of $800.00