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Sumner County audit panel flags reappraisal cost allocation; seeks statewide breakdown from comptroller
Summary
At an April 20 Audit Committee meeting, Sumner County officials debated an audit finding that the county improperly allocated reappraisal costs by treating assessor-office expenditures as entirely reappraisal-related. Members unanimously asked the mayor to request municipal-cost-share data for all 95 Tennessee counties from the Comptroller's Office and accepted the audit with responses.
Sumner County's Audit Committee discussed an audit finding April 20 that questioned how the county allocated assessor-office costs to property reappraisal projects, with county officials and a representative of the Tennessee Comptroller's Office disagreeing over an appropriate split.
Eric Sidler, Sumner County law director, opened the committee meeting and called for business. A representative from the Comptroller's Office, identified in the meeting as Mr. Becker, told the committee that state statutes do not prescribe a specific percentage that counties must use to allocate assessor-office costs between reappraisal and other functions. "The statutes don't outline a specific percentage," Mr. Becker said, and he added that the Comptroller's Office encourages counties to determine a reasonable cost-allocation method rather than apply a fixed statewide number.
The audit report noted a finding that Sumner County had at times treated 100% of assessor-office expenditures as reappraisal-related. Committee discussion centered on whether that practice was appropriate. The committee heard that the assessor had offered 60 percent as an estimate of costs related to reappraisal work; Mr. Becker said that figure represented the assessor's estimate and that several other counties use similar allocations.
At the same time, one committee member with long experience in property assessment argued that much of an assessor's daily work "goes towards determining the value for a property" and that treating the office's budget as entirely reappraisal-related was defensible. "I think 60 is wrong. I think it's 100%." the member said, expressing concern that shifting the allocation could invite future audit findings. Mr. Becker said the Comptroller's Office could not guarantee that adopting a given percentage would shield a county from future findings.
Committee members pressed two practical questions: whether the issue is now in audit scope for all 95 Tennessee counties and what, if any, guidance the legislature or state agencies might provide. Mr. Becker said the current audit finding applied specifically to Sumner County and that the matter had not previously been included in audit scopes statewide because it had not been raised to the Comptroller's Office in the same way.
To resolve the information gap, the committee voted unanimously to ask the mayor's office to request from the Comptroller's Office a listing of municipal-cost-share practices for all 95 counties in Tennessee. The committee also acknowledged receipt of the audit report and accepted the audit with responses and letters filed by the assessor and county staff.
The committee did not change policy at the meeting. Members said clearer state guidance or legislative action could settle the question in the long term; in the meantime the county will pursue the requested statewide comparison and consider any follow-up actions after receiving that information.
The Audit Committee meeting opened at 5:45 p.m. on April 20, 2026, and adjourned after the votes and closing remarks.
