State board finds Rutherford County assessor noncompliant, orders 60-day corrections

NASHVILLE — The Tennessee State Board of Equalization on March 4 adopted a resolution finding the Rutherford County assessor of property’s office noncompliant with state assessment statutes and directed the county to correct the deficiencies within 60 days.

The board’s action followed a report from Brian Kinsey, director of the Division of Property Assessments (DPA), who told the board “this is an unfortunate and serious situation that could have been avoided and without immediate corrective action it will leave the taxpayers of Rutherford County with assessments they cannot have faith in.” Kinsey presented photographs, permit records and review notes the division says show repeated failures to prorate new construction, correct obvious square-footage errors and appropriately classify multi-unit rental properties as commercial when required by law.

Kinsey told the board the division had worked with Rutherford County across a timeline that began with routine monitoring and complaints in late 2023, produced two audit findings, and culminated in data submissions in early February 2025 that the division judged incomplete or incorrect. “Our best guess is hundreds, if not thousands of properties remain,” Kinsey said when asked to quantify the scope.

The DPA highlighted three principal categories: (1) proration of new construction and the timing of assessments under the January 1 assessment date; (2) demonstrable square-footage and valuation errors that went uncorrected or were only partly corrected; and (3) misclassification of rental multi-unit dwellings and other properties that the division says should be assessed as commercial (40% assessment rate) rather than residential (25%). Kinsey showed several examples in Murfreesboro and other municipalities where building permits or code department records indicated properties were substantially complete before the assessor’s office put improvements on the tax roll.

Several current and former Rutherford County appraisers gave public comment. John Key, identified as a residential appraiser at the Rutherford County assessor’s office, said appraisers had identified “square footage errors, missing buildings, developmental properties on Green Belt, and misclassifications” and that “we are desperately pleading for your help, not only for us, but for the taxpayers of Rutherford County.” Richard Kinkade, another residential appraiser, told the board the office inherited longstanding data issues and alleged management resisted correcting them; he said, “His negligent misconduct has eroded public trust,” referring to the assessor’s leadership.

Rutherford County Assessor Rob Mitchell denied the allegations. In remarks at the meeting he said, “I categorically deny everything that Mr. Kinkade and Mr. Key allege,” and argued the DPA had exercised outsized control over county operations during recent audits. Counsel for the assessor’s office urged the board to consider that some properties (for example the new charter school cited by staff) already had exemption applications or other circumstances the county considered when making classification decisions.

Bud Carmen, speaking for the assessor, asked the board to rule first on a motion seeking a determination of probable cause regarding alleged overreach by the Comptroller, and he argued parts of the DPA’s legal interpretation were ambiguous. Carmen asked the board to consider whether the DPA acted beyond its authority and to dismiss the DPA’s allegations on procedural grounds. The board did not rule on alleged agency overreach in that forum, noting different statutory processes exist for those claims.

After discussion the board member sponsoring the staff resolution moved to adopt the proposed resolution under Tennessee Code Annotated (TCA) Title 67, Chapter 5, Part 5. The motion also included dismissal of three procedural motions filed by the assessor. The motion passed with the board voting in favor and with one member, Erin Merrick, absent for the roll call. The resolution notifies the assessor and county mayor of the noncompliance finding, specifies corrective action the county must take, and directs that, if satisfactory action is not taken within 60 days, the board will direct the DPA to take necessary steps to bring Rutherford County into compliance.

The board chair and members emphasized the 60-day period is the statutorily prescribed window for the county to take corrective steps and urged the parties to use the timeframe to meet and attempt resolution. The board did not make a finding of criminal misconduct in the administrative proceeding and noted any separate motions alleging misconduct may require different procedural routes.

The case centers on statutory requirements in TCA Title 67 regarding annual assessments as of January 1, proration guidance, error corrections, and classification rules that distinguish residential from commercial property when multiple rental units are present. The DPA’s written materials, presented at the hearing, include audit notes, examples of photographs and permit records, and a timeline of contacts and data submissions going back to late 2023.

Next steps under the board’s resolution require Rutherford County to notify the DPA and the board of what corrective actions it will take within 60 days. If those actions are not satisfactory, the board said it will direct the division to pursue steps necessary to ensure compliance; the board also encouraged the parties to meet during the 60-day period to try to resolve disputed technical and legal issues without further administrative escalation.

Votes at a glance: the board voted to adopt the staff resolution and dismiss the assessor’s three motions; named members voting yes in the roll call were Betty Burchett, Jeff Fleming, Commissioner Gergano, Secretary Hargett, Comptroller Mumpower and Treasurer Lillard; Erin Merrick was absent for the vote. The motion was adopted and the board adjourned after routine closing business.