The 2025 Reappraisal Was Conducted Over A Four-Year Period

The 2025 Reappraisal of property for tax purposes was required to maintain appraisals at market value and to ensure equity of appraisals throughout the jurisdiction.

The 2025 four-year Reappraisal cycle consisted of three years of visual inspections of every parcel in the county, followed by revaluation of all property in the fourth year. During each of these first three years, approximately 1/3 of the parcels in the county are inspected annually for changes to the land or buildings. Quarterly progress reports are provided to the State of Tennessee Division of Property Assessments, which monitors the results of the visual inspection.

Ensuring Equity of Appraisals

During the fourth and final year of the 2025 Reappraisal cycle, a thorough analysis of the current real estate market is used to establish new land and building values. This is an exhaustive process that establishes the factors, tables, and base rates that will be used to value all real property in Davidson County. The changes in value are then applied to each property in the county, and all property owners are notified of the new appraisal amount.

In addition, during this fourth year of the 2025 Reappraisal cycle, a complete plan of reappraisal for the next Reappraisal is developed and submitted for approval. This plan includes budgetary considerations for personnel, equipment and anything else needed to complete a successful Reappraisal.

Simple diagram of 4 year reappraisal cycle.

Davidson County 2025 Reappraisal Cycle

Year 1

  • Field review of 1/3 of all properties in the county and updating records.

Year 2

  • Field review of 1/3 of all properties in the county and updating records.

Year 3

  • Field review of 1/3 of all properties in the county and updating records.
  • 100% of review complete at the end of the year.

Year 4

  • Revaluation of all property, to include establishing new land and building values, based on the current real estate market.
  • Metro Council must approve the Certified Tax Rate based on new values. The next Reappraisal plan is developed, submitted to the Council, approved by the Council, then submitted to the State Board of Equalization for approval.