Reappraisal Timeline

2009 Reappraisal Time Line

4/3/2009                          Mail Notices
4/6 thru 4/24/2009**      Informal Hearings by telephone and in person

4/27/2009                        Begin Reviewing Appeals

5/18/2009                        Mail Results from Informal Hearings and Appeals

6/1/2009                          Local Board of Equalization begins meeting for Formal Appeals

State Board of Equalization begins 45 days after Local Board dismisses.

Counties must reappraise 4, 5, or 6 years. T.C.A.67-5-1601

Bradley County is on a 4 year schedule.
Bradley County last appraised in 2005.

Reappraisal assessments will be based upon qualified real estate sales from January 1, 2008 thru December 31, 2008.

Previous assessments were based upon qualified real estate sales from January 1, 2004 thru December 31, 2004.

The new assessments will be the difference in the market value from January 1, 2005 and January 1, 2009.

A certified tax rate will be determined by the Executive Secretary of the State Board of Equalization. T.C.A. 67-5-1701

The new certified tax rate will be adjusted to the point that the taxing jurisdictions will receive the same amount of property tax revenue as it did the previous year, prior to reappraisal. Jurisdictions can not use the reappraisal to generate new revenue. During the last reappraisal in 2005 the Bradley County tax rate was lowered from $2.18 to $2.02 per $100 of assessed value.

According to all indications the certified tax rates will be lower than the current rates.

The new certified tax rates will be determined toward the end of the local appeals, typically in July.

Any tax rate different than the certified tax rate, which is determined by the State Board of Equalization, must be approved by the local Legislative bodies, which are the City Cleveland Council, Charleston City Commission or the Bradley County Commission.

T.C.A. 67-5-1702

** All dates are based upon the number of appeals and are subject to change.

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