2 South Main St.
Crossville, TN 38555
Monday thru Friday: 8am – 4pm
Cumberland County Assessor David Simcox is pleased to report our county tax rate of $1.5275 and city tax rate of $0.63 is among the lowest of our 95 counties.
We are blessed with approximately 70,000 individual land parcels and approximately 3000 registered businesses. Simcox reports this massive task of assessing our large county is performed by a staff of only 10 professionals.
The Cumberland County Assessor of Property is a Tennessee constitutionally elected official who serves at the pleasure of the the Cumberland County citizens for a four-year term of office. It is his/her responsibility to discover, list, classify, and value all property with the jurisdiction of Cumberland County for tax purposes. Taxable property is divided into two classes, real property and personal property. Real property includes land and all buildings, structures, and improvements to the land. Personal property is machinery and equipment, fixtures, furniture that are movable in nature used by a business.
How to calculate your property taxes
Property taxes in Tennessee are calculated utilizing the following three components:
- Appraised value
- Assessed value
- Tax rate
The Appraised Value for each taxable property in a county is determined by the county property assessor. This amount is an estimate of market value based on an established set of tables, manuals, and procedures mandated by state statute, and is intended to provide an equal treatment of all properties in the jurisdiction for tax purposes.
- January 1st: Date of Assessment.
- May 20th: Assessor lists all property and notifies property owners of any changes.
- June 1st: County Board of Equalization meets for approximately two weeks to consider appeals and certify values.
- July: County Commission and City Council set their respective tax rates.
- October: Taxes become due and payable.
- March 1st: County taxes become delinquent, penalty, and interest begin to accrue.
The Greenbelt Program
Agricultural Land: A tract of at least 15 acres that is currently engaged in farming (i.e. the production or growing of crops, plants, animals, nursery or floral products). A tract that is smaller than 15 acres, but is at least 10 acres can qualify for the greenbelt if the owner has at least 1 tract in the program that meets the minimum 15 acre qualification. The current test of farm use is a property’s ability to generate an average annual income of at least $1500 over any 3 year period. Property can also qualify, regardless of income, if you, your parent or your spouse has farmed the property for at least 25 years, you continue to live on the property, and the property is not currently used for a purpose inconsistent with farming.
Forest Land: A tract of at least 15 acres engaged in growing trees under a sound program of sustained yield management or having tree growth in such quantity and quality as to be managed as a forest.
Open Space Land: A tract of at least 3 acres maintained in an open or natural condition for public enjoyment and use.
Tangible Personal Property
Tangible Personal Property is all property owned or held by a business to operate that business, including but not limited to, furniture, fixtures, vehicles, tools, machinery, equipment, raw materials, and supplies. The tangible personal property reporting schedule and its accompanying instructions contain a good, but not all inclusive list of items that make up personal property. Finished goods in the hands of the manufacturer and inventories of merchandise held for sale or exchange are not considered tangible personal property.
For the Assessor, maps are a means to inventory all real property within the jurisdiction. The Assessor is required to maintain an up-to-date set of maps that display all of the parcels in the county, detailing their location and physical characteristics. In Cumberland County, this is accomplished through the use of a ESRI-based GIS (Geographic Information System). Master digital maps are updated to reflect new subdivisions, surveys, property splits and the combining of parcels as they occur, and the the paper maps are printed and placed in cabinets for reference and public viewing.