Audit committee challenges 100% assessor allocation, votes to seek statewide breakdown from comptroller

SUMNER COUNTY — The Sumner County Audit Committee on April 20, 2026 debated a state comptroller finding that the county had improperly allocated assessor-office costs to reappraisal and voted to ask the Tennessee Comptroller's Office for a listing of municipal cost-share practices for all 95 counties.

The committee's discussion centered on a finding in the 2025 audit report that the county had been using 100% of assessor-office expenditures as reappraisal-related. "The statutes don't outline a specific percentage," said the Comptroller's Office audit staff, who presented the state's view that assigning 100% of assessor expenditures to reappraisal is not appropriate and that counties should perform a cost-allocation analysis.

Why the committee acted and what it asked for

Committee members questioned whether the state provides a definitive benchmark for allocating costs. The chair framed the issue as a lack of guidance: commissioners were told by the comptroller's representative that the statutes do not prescribe a precise percentage and that the office encourages counties to determine an appropriate split between direct reappraisal activities and overhead.

Some local officials defended existing practice. An assessor-affiliated participant argued the assessor's work is continuous and that many functions contribute to valuation, saying the association had treated the budget as largely reappraisal-related and expressing concern that a 60% allocation — which the assessor was reported to have suggested as an estimate — would be inaccurate. "I believe that 60 is improper allocation of municipal cost share," the assessor-affiliated speaker said.

The committee moved to obtain comparative data across the state. Commissioner Matt Schoaff moved to direct the mayor's office to request from the Comptroller's Office a listing showing how each of Tennessee's 95 counties treats municipal cost share; the motion was seconded and carried unanimously. The committee asked that the mayor's office include the comptroller in correspondence and to share the responses with the commissioners.

Votes and audit report handling

Committee members also moved to acknowledge receipt of the 2025 audit report and supporting response letters. The committee approved a motion to acknowledge receipt and then passed an amendment to accept the audit and the submitted responses; the motions carried by voice vote.

What the comptroller said and next steps

The comptroller's representative told the committee their working papers are confidential and that the audit office had learned of the practice after receiving a complaint; they said similar issues had been identified in at least one other county. The representative declined to guarantee that adopting a specific percentage (for example, 60%) would prevent future findings, urging counties instead to document the methodology used to allocate costs.

The committee directed the mayor's office to request statewide municipal cost-share data from the Tennessee Comptroller's Office and agreed to review the comptroller's responses before deciding on further action.