Davidson County assessor outlines 2025 reappraisal, appeals timetable and how values affect tax bills

Vivian Wilhoite, Davidson County assessor of property, told the Metro Council Budget & Finance Committee that the office is carrying out a 2025 reappraisal of real and personal property and outlined how the process will affect tax bills and what homeowners should do if they disagree with new values.

Wilhoite said the reappraisal is a four‑year mass appraisal cycle that relies primarily on the sales approach but also uses cost and income methods when appropriate, and that staff inspect more than 281,000 parcels as part of the process. "The reappraisal is not designed to raise revenue. I repeat, the reappraisal is not designed to raise revenue," she said, stressing that the certified tax rate is meant to keep collections revenue neutral after values are updated.

The office establishes values as of Jan. 1 of the appraisal year, Wilhoite said, and those values are provided to the county trustee so the legislative body can apply an adopted tax rate. She walked council members through typical assessment ratios used in Tennessee: business real property is assessed at 40% of value, business personal property at 30%, and residential property at 25% — examples she used to show how differences in market movement affect individual tax bills even where countywide collections are held steady by the certified tax rate.

Why it matters: the certified tax rate is intended to prevent a windfall to local government simply because values changed. Wilhoite said the assessor's office does not set tax rates; the mayor and Metro Council set the rate applied to the tax roll.

Appeals process and deadlines: Wilhoite described a multi‑step appeal path. Property owners will receive notices in May. A call center and informal review process will open on Monday, May 26, at 8:30 a.m., she said; the deadline to request a hearing before the Independent Metro Board of Equalization is June 20 at 4 p.m. If a property owner disagrees with the Metro board's decision, the next step is an appeal to the Tennessee State Board of Equalization, which must be filed within 45 days after the Metro board decision is mailed.

Wilhoite urged property owners to file informal review requests and to supply sales or condition information they believe should be considered. "You know your home better than we do," she said. She also emphasized that mass appraisal does not include interior inspections; exceptions exist for fee appraisals (for example, mortgage appraisals) or other specific circumstances.

Damaged property and proration rules: Wilhoite cited Tennessee Code Annotated governing damaged property and proration. She noted a critical statutory date: if a damaged property is restored or replaced before Sept. 1, the office cannot change the assessed value for that tax year. She listed recent local events (the 2019 pandemic, 2020 tornado and bombing, 2021 flooding and 2023 tornado) to illustrate why owners in affected areas may seek reductions and why timing matters.

Procedural context and oversight: Wilhoite referenced state‑level oversight, including the State Board of Equalization and statutory history that shaped the assessor's duties. She said the assessor's office follows the Uniform Standards of Professional Appraisal Practice and state guidance to identify qualified sales and exclude biased transactions (for example, certain related‑party sales).

Questions and follow‑up: Council Chair Delicia Porterfield said remaining questions would be routed through Director Darby and answers published on Council Connect. Wilhoite and staff — including Chief Deputy of Operations Randy Ward and IT staffer Brandon Sawyers — said they would be available to constituents for informal reviews and follow‑up.

Ending: The presentation closed with Wilhoite reiterating the office's openness to appeals and its role in providing equitable valuations.