June 25, 2026
The Deadline to appeal your Property Value or Classification is 4:00 PM Friday, June 26, 2026.
PRESS RELEASE
For immediate release
TOMMORROW IS THE DEADLINE TO APPEAL YOUR PROPERTY VALUE OR CLASSIFICATION
Deadline is 4:00 PM, Friday, June 26, 2026
Nashville, TN (June 25, 2026) – The Assessor of Property Vivian Wilhoite and Staff want to remind property owners of tomorrow’s deadline, 4:00 pm, Friday, June 26, 2026, to schedule a Formal Appeal of your property value or classification to the independent Metropolitan Board of Equalization or its Hearing Officers is tomorrow.
“My incredible staff and I encourage you to appeal if you disagree with the classification or the Mass Appraisal value provided based on the market, “says Assessor of Property Vivian Wilhoite. She goes on to say, “Scheduling a Formal Appeals Hearing to the independent Metropolitan Board of Equalization or its Hearing Officers is your right. Unless you appeal in a timely fashion, the last written notice of value or classification provided to you may become your final assessment, and this assessment will be effective as of January 1, 2026.”
A property owner may appeal their value or classification every year. To schedule your Formal Appeals Hearing to the independent Metropolitan Board of Equalization or its Hearing Officer, please call the Assessor of Property’s Call Center at 615-862-6059. A Deputy Assessor will assist you with scheduling your Appeals Hearing as well as answer any questions you may have.
Assessor Wilhoite also wants to remind property owners that they cannot appeal their tax payments or the increased tax rates of the Urban Services District and the General Services District. The increased tax rates are set by the Mayor and the Metro Council and tell a property owner how much they would pay in taxes. Decisions made by the Independent Metropolitan Board of Equalization will only affect the 2026 Assessment year.
To learn more about the Formal Hearing Appeals process of the independent Metropolitan Board of Equalization, what to expect, and what you may want to bring to your scheduled appointment, please visit our website at www.padctn.org. Select “Appeal”. Then Select “File A Formal Appeals to the Independent Metropolitan Board of Equalization”. You will also find more resourceful information on our website of www.padctn.org.
The Office of the Assessor of Property Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
The independent Metropolitan Board of Equalization (MBOE) The independent MBOE is the first level of administrative appeal for complaints regarding property assessment, classification, and valuation for tax purposes. It operates independently from the Office of the Assessor of Property. Decisions made by the MBOE can be appealed to the State Board of Equalization. Members of the independent MBOE are appointed by the Mayor and confirmed by the Metropolitan Council. The independent MBOE may also use Hearing Officers to conduct Appeals Hearings and make recommendations.
May 31, 2026
Davidson County property owners net $54 million in assessment reductions after appeals
Click here to watch.
May 13, 2026
2026 Assessment Notices Will Be Mailed Out On 5/20/2026.
2026 Assessment Notices Were Mailed Out On 5/20/2026.
The deadline for requesting an Informal Review has passed. The deadline to request an Informal Review was Friday, April 27, 2026, at 4:00 p.m.
If you are not satisfied with the results or missed the deadline to request an Informal Review, you may schedule a formal appeal with the independent Metropolitan Board of Equalization (MBOE) by calling our Call Center at (615) 862-6059, beginning Tuesday, May 26, 2026, at 8:00 a.m. through the deadline of Friday, June 26, 2026, at 4:00 p.m.
May 8 2026
So You Missed the Informal Appeals Period to Appeal Your Value? You Can Still Appeal.
May 7, 2026 AMENDED
Dear Property Owner,
I hope this message finds you well.
I am writing to remind you that the complimentary Informal Review Request period closed on April 17, 2026, for the 2026 Assessment year. If you filed an Informal Review, decisions will be mailed and made available online at padctn.org on May 20, 2026.
If you disagree with the decision—or if you missed the Informal Review period, you may still appeal your property value and/or classification for the 2026 Assessment year with the independent Metropolitan Board of Equalization (MBOE).
You can schedule a Formal Appeal Hearing to the independent MBOE beginning on Tuesday, May 26, 2026, at 8:30 a.m.,with scheduling ending on Friday, June 26, 2026, at 4:00 p.m. Remember:
- Appeals are heard and decided by the independent MBOE, which is a board whose members are appointed by the Mayor and confirmed by the Metropolitan City Council. Appeal decisions will affect the 2026 Assessment year.
- The increased tax rates were set by the Mayor and Metropolitan Council and cannot be appealed through this process.
To schedule your Formal Appeal Hearing, please contact our Call Center at 615-862-6059, Monday through Friday, beginning Tuesday, May 26, 2026, at 8:30 a.m. through Friday, June 26, 2026, at 4:00 p.m.
Our mission is to ensure fairness, equity, and transparency in property assessments while providing you with the information and support you need. We encourage you to exercise your right to appeal. If you have questions or concerns, please contact our office at 615-862-6080 or send us an email to assessorweb@nashville.gov.
As always, it is our pleasure to serve.
Vivian M. Wilhoite
April 8, 2026
If You Disagree With Your Property Value, You Should Appeal
Informal Review Deadline is 4:00 p.m., Friday, April 17, 2026
NASHVILLE, TN — Assessor of Property Vivian Wilhoite is issuing a direct clarification in response to recent messaging suggesting property owners may be overpaying on their property taxes without fully explaining how those taxes are calculated.
“Let’s be clear, any message that states that your property tax bill is determined by your property value alone is incomplete and misleading,” said Wilhoite.
By Tennessee law, the Assessor of Property’s Office is responsible for determining the fair market value of property, not the amount of taxes a property owner pays. The 2025 Mass Reappraisal values were based on 2024 real estate market activity and reflect the opinion of what a property would have sold for as of January 1, 2025, as if placed on the open market. Property owners who disagree with their new value can appeal. Wilhoite encourages property owners to appeal while also reminding them that they cannot appeal the increased tax rates set by the Mayor and Metro Council.
It is critically important to know that two separate actions determine a property tax bill:
- The Assessor of Property determines property value by state law based on the real estate market.
- The Mayor and Metro Council set the tax rates, which determine the amount a property owner would pay in taxes.
Following the county-wide 2025 Mass Reappraisal, the State of Tennessee lowered the tax rates that were in place prior to the Mass Reappraisal to revenue-neutral certified tax rates to prevent a windfall in revenue pursuant to State Law. The Mayor and Metro Council then adopted revenue-producing tax rates that increased above the State of Tennessee’s revenue-neutral certified tax rates. The increased tax rates decision made by the Mayor and Metro Council has had a significant impact on tax bills across Davidson County.
“Property owners deserve the full truth,” Wilhoite stated. “If your tax bill increased, it is not solely because of your property value. The increased tax rates set by the Mayor and Metro Council play a major role, and in many cases, a significant one.”
Wilhoite emphasized that her office remains committed to transparency and public education, noting that thousands of property owners have already engaged through outreach meetings, informal reviews, and the formal appeals process.
“We will continue to provide facts, not fragments, so that property owners can make informed decisions,” she said. “Understanding both the property value provided by the Assessor of Property and staff and the Mayor and Metro Council’s increased tax rates is essential. Anything less does not serve the public.”
Property owners are encouraged to review their property value, understand how tax rates impact their bill, and exercise their right to appeal if they disagree with their value. Property owners can appeal their property value every year. For 2026, property owners can appeal their value and/or classification through the Informal Review Request process by the deadline of 4:00 p.m. on Friday, April 17, 2026.
The best way to file an Informal Review Request is to visit the Assessor of Property’s website at www.padctn.org. Access your property according to the directions, then click on the Review/Appeal tab. The deadline for filing an Informal Review for the 2026 Assessment year is April 17, 2026, at 4:00 p.m. If you need assistance in filing your Informal Review, please call 615.862.6080. Decisions will be mailed by May 20, 2026, in accordance with TCA § 67-5-508.
The Office of Property Assessor Mission Statement
To accurately identify, list, appraise, and classify all taxable properties in an effort to achieve fair and equity in values for the preparation of the annual assessment roll in a timely manner while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs
March 31, 2026
DAVIDSON COUNTY ASSESSOR OF PROPERTY OFFICE TO CLOSE FRIDAY, APRIL 3, 2026
METRO NASHVILLE AND DAVIDSON COUNTY
ASSESSOR OF PROPERTY TO CLOSE
FRIDAY, APRIL 3, 2026
Office Closing for Good Friday Observance Reminder
Nashville, TN (March 31, 2026) – The Office of the Metro Nashville and Davidson County Assessor of Property Vivian Wilhoite will continue its observance of Good Friday and will be closed on Friday, April 3, 2026. The office will reopen for regular business on Monday, April 6,2026, at 8:00 a.m.
The Office of Assessor of Property Mission Statement:
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while continuously educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
March 20, 2026
Wilhoite Meets Coalition to Clarify Reappraisal, Mayor/Council’s Increased Property Taxes
NASHVILLE, TN (March 20, 2026) — On Thursday, March 19, 2026, the Assessor of Property Vivian Wilhoite and staff met with Christian Paro and some members of the Business Coalition to provide clarity on the 2025 reappraisal process, property values, and the factors impacting recent tax bills across Davidson County.
The meeting, requested by Assessor Wilhoite, and welcomed by Paro, was held in response to the Coalition of Businesses’ letter written to her and Mayor O’ Connell regarding three concerns relating to the 2025 Reappraisal and her response to the letter in a conference call she had with Paro on February 28, 2026. The meeting focused on ensuring business owners have a clear, factual understanding of the revenue-neutral Reappraisalprocess, the appeals process, and the distinct roles played by the Assessor’s Office, the Mayor, and the Metro Council.
“Groups like the Business Coalition must understand factually how the process works,” said Assessor Wilhoite. “A higher tax bill is not driven solely by an increase in property value. The tax rate set by the Mayor and Metro Council plays a significant role, and in some cases, a substantial one. Property owners deserve to be fully informed.”
Paro and the business leaders believed the meeting was productive and informative. Going forward, the Business Coalition plans to follow up with Assessor Wilhoite, and Assessor Wilhoite has agreed to provide additional requested information.
Key Points Discussed
Revenue-Neutral Reappraisal Explained
- The 2025 Reappraisal is revenue-neutral by law, meaning that the county must collect the same amount of revenue from existing construction in total as collected in the prior year.
- For the 2025 revenue-neutral Reappraisal, property values were based on 2024 market data, reflecting real estate activity across Davidson County.
- The revenue-neutral Reappraisal showed a 45% median increase countywide. That means that one-half of Davidson County properties increased in value at or below 45%, and one-half of Davidson County properties increased in value above 45%.
- The State of Tennessee reduced the tax rates in place prior to the revenue-neutral Reappraisal to revenue-neutral certified tax rates to prevent the county from getting a “windfall” in revenue as a result of the revenue-neutral Reappraisal.
Impact of Tax Rate Decisions
- Following the 2025 revenue-neutral Reappraisal, the Mayor and Metro Council set the final tax rates, which determine actual tax bills.
- For 2025, tax rates were increased to:
- $2.814 (Urban Services District) per $100 of assessed value (a 26% increase)
- $2.782 (General Services District) per $100 of assessed value (a 39% increase)
- As a result, tax bills increased due to tax rate increases, not just propertyvalue increases.
Clarifying Roles in the Property Tax Process
- Assessor of Property: Determines property values based on market data, as required by Tennessee law (T.C.A. §67-5).
- Mayor & Metro Council: Set tax rates that determine how much property owners pay.
- Metro Trustee: Issues tax bills and collects payments.
- Independent Metropolitan Board of Equalization (MBOE): Hears appeals and can adjust property values.
“It is important for property owners to understand that they may appeal their property value, but they cannot appeal the tax rate,” Wilhoite emphasized. “These are two separate functions under state law.”
Appeals Process and the Independent Metro Board of Equalization Capacity
Assessor Wilhoite and her team also addressed concerns regarding the appeals process and timelines:
- The Metro Board of Equalization (MBOE) is an independent board, not part of the Assessor of Property’s Office.
- The Assessor of Property’s Office serves as the administrative arm to schedule hearings and support operations.
- The independent MBOE has the authority to increase, decrease, or maintain property values based on evidence presented.
- A shortage of independent MBOE Alternates has contributed to delays in some Hearings due to a lack of a quorum.
- The Mayor solely appoints citizens to the independent MBOE and the Metro Council confirms or not confirms the Mayor’s appointees. The independent MBOE is the Mayor and the Metro Council’s.
Wilhoite encouraged collaboration to strengthen the process:
“Expanding the pool of Alternates for the independent Metro Board of Equalization will improve efficiency and increase the likelihood of maintaining a quorum for hearings. I am sure that the Mayor, his administration, and the Metro Council would welcome the Business Coalition’s support in helping identify qualified individuals to serve on the independent Metro Board of Equalization.”
Addressing Misconceptions and Providing Education
During the meeting, the Assessor’s Office addressed several misconceptions, including:
- A property owner’s tax bill is not higher solely because of an increased, market-based value provided by the Assessor and Staff. The increased tax rates passed by the Mayor and Metro Council contributed 26% more for Urban Services District and 39% more for General Services District for a higher tax billing.
- Reappraisal does not generate new revenue; tax rate decisions do when they are increased above the State of Tennessee’s revenue-neutral tax rates.
- The Assessor of Property and staff conduct Mass Appraisal to provide property values, by law, based on the real estate market and market-driven data.
- The Assessor of Property does not set or create the real estate market.
- The Mayor and the Metro Council can increase or decrease the tax rates, which tell a property owner how much they must pay in property taxes.
- The independent Metro Board of Equalization is the Mayor and the Metro Council’s Board and is not the Assessor of Property’s Board.
- Factors such as opportunity zones or tax incentives, which are negotiated by the Mayor and/or the Metro Council, may affect taxes owed, but it does not change the market-based property value provided.
- The Mayor and Metro Council’s independent MBOE are not backlogged in Hearings. The Hearings are scheduled when the MBOE members can meet with a quorum.
Wilhoite also highlighted her office’s longstanding commitment to public education:
- More than 300 outreach presentations have been conducted since 2016.
- Ongoing engagement with neighbors, businesses, and community groups.
- In 2025, and prior Reappraisals, the Assessor of Property provides data results of the revenue-neutral Reappraisal, including county-wide median increases, as well as the median increases in each council district.
A Commitment to Transparency and Collaboration
The discussion also included broader challenges facing property owners, including rapidly increasing land values, evolving market conditions, and limited local tools for tax relief for certain business types.
“Transparency, fairness, and education remain at the core of our work,” said Wilhoite. “We will continue to meet with stakeholders, answer questions, and ensure that every property owner understands not just what they are paying, but why.”
Assessor Wilhoite reaffirmed her office’s commitment to ongoing dialogue with the Business Coalition and other community stakeholders to support informed decision-making and public confidence in the property tax system.
Mission Statement of The Office of the Assessor of Property
To accurately identify, list, appraise, and classify all taxable properties in an effort to achieve fair and equity in values for the preparation of the annual assessment roll in a timely manner while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
March 18, 2026
Wilhoite Applauds Passage of the Disaster Relief Measure for Property Owners
For immediate release
New Law Delivers Property Assessment Relief for Disaster-Impacted Homes & Businesses
NASHVILLE, TN (March 17, 2026) — The Office of the Assessor of Property announces that the Metropolitan Council has officially passed BL2026-1288 on third and final reading, with more than the required two-thirds majority vote, delivering critical property tax relief to homeowners and businesses impacted by significant disaster-related damage from Winter Storm Fern. “This is a significant step forward in ensuring fairness for property owners during times of hardship,” said Assessor of Property Vivian Wilhoite. “We cannot control when disasters like Winter Storm Fern strikes, but we can control how we respond, and tonight, we chose fairness,” say Wilhoite.
Councilmember Jordan Huffman, Chair of the Metro Council Public Health and Safety Committee, stated after the passage, “The creation of a new Emergency Preparedness Working Group to help strengthen communication, coordination, and readiness among members of the Metropolitan Council during emergencies includes sharing information about where to find relief and resources like the Property Assessment Relief that passed tonight is critical.”
This legislation aligns with state laws T.C.A. §67-5-606(c) and §67-5-603(d), initiated by the Tennessee Association of Assessing Officers and passed by the Tennessee General Assembly in 2023, which authorize a special disaster assessment following a Presidential Declaration of Emergency.
With passage now secured by the Metropolitan Council, qualifying residential, commercial, and commercial personal property owners will be eligible to receive an adjustment to their assessed value during the period their property is damaged. To qualify, properties must:
- Sustain 50% or greater damage, and
- Be uninhabitable or inoperable for 30 days or more
The adjustment will be administered by the Assessor of Property’s Office through 1) A Real Property Disaster Proration Application, or 2) A Tangible Personal Property Disaster Proration Application. Property owners can download these forms from the Assessor of Property’s website at PADCTN.ORG.
Property owners seeking relief should apply immediately or no later than September 1, 2026. The Assessor’s Office will conduct periodic site visits to verify property conditions until:
- A residence is restored to a habitable condition, or
- A business resumes normal operations
If damages are not repaired by September 1, standard damage proration procedures will apply.
Assessor Wilhoite expresses appreciation to the Tennessee General Assembly and the Tennessee Association of Assessing Officers for establishing the legislation, and to Mayor Freddie O’Connell and his administration for their prompt action in filing this legislation at request so it could be brought before Metropolitan Council.
The Office of the Assessor of Property Mission
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
February 4, 2026
Schedule B in the Online Filing System (OFS) begins 02/06/2026
Just a quick reminder that the deadline to file your Schedule B in the Online Filing System (OFS) will be Friday, April 24, 2026, at 4:00 pm. Late filing will start on Tuesday, March 3, 2026. To get started with your online filing, just click the link below.
Filing Schedule B
January 27, 2026
Office of the Assessor of Property Will Remain Closed Wednesday, January 28, 2026
Office of the Assessor of Property Will Remain Close Wednesday, January 28, 2026
Office Staff Will Respond to Voicemails/Emails During Closure.
Nashville, TN (January 27, 2026) Due to the continuous inclement weather conditions, with many who are still without power, the Office of the Assessor of Property will remain closed on Wednesday, January 28, 2026. This decision is being made in the interest of public safety, and in the interest of employees’ safety for those who have sought shelter who are still without power.
While the office is closed, our amazing staff will work, committed to serving Davidson County property owners and the community at-large. Messages left on our main office line at 615-862-6080, emails sent to assessorweb@nashville.gov, and voicemails or emails sent directly to staff members will be monitored, and responses will be provided expeditiously.
As previously communicated to the public, the Informal Review Request period is currently open. This is the first opportunity to appeal your property value or classification. The best method to submit an Informal Review Request is online at www.padctn.org. The online process is user-friendly and available 24/7. Property owners who need assistance may leave a voicemail at 615-862-6080 or email assessorweb@nashville.gov, and staff will respond.
We appreciate the public’s patience and understanding as we continue to take necessary precautions to protect both our community and our staff during this inclement weather event.
Office of the Assessor of Property – Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while continuously educating property owners about the appraisal process, their appeal options, and available assistance programs.
January 26, 2026
Office of the Assessor of Property Will Remain Closed Tuesday, January 27, 2026
Office of the Assessor of Property Will Remain Closed Tuesday, January 27, 2026
Office Staff Will Respond to Voicemails/Emails During Closure.
Nashville, TN (January 26, 2026) Due to the continuous inclement weather conditions, and that many are still without power, the Office of the Assessor of Property will remain closed on Tuesday, January 27, 2026. This decision is being made in the interest of public and employee safety.
While the office is closed, our amazing staff remains committed to serving Davidson County property owners. Messages left on our main office line at 615-862-6080, emails sent to assessorweb@nashville.gov, and voicemails or emails sent directly to staff members will be monitored, and responses will be provided as expeditiously as possible once conditions allow.
As previously communicated to the public, the Informal Review request period is currently open. The best method to submit an Informal Review is online at www.padctn.org. The online process is user-friendly and available 24/7. Property owners who need assistance may leave a voicemail at 615-862-6080 or email assessorweb@nashville.gov, and staff will respond.
We appreciate the public’s patience and understanding as we continue to take necessary precautions to protect both our community and our staff during this inclement weather event.
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Office of the Assessor of Property – Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while continuously educating property owners about the appraisal process, their appeal options, and available assistance programs.
January 25, 2026
Office of the Assessor of Property Will Close Monday, January 26, 2026
Office Staff Will Respond to Voicemails/Emails During Closure.
Nashville, TN (January 25, 2026) Due to forecasted inclement weather conditions, the Office of the Assessor of Property will be closed on Monday, January 26, 2026. This decision is being made in the interest of public and employee safety.
While the office is closed, our amazing staff remains committed to serving Davidson County property owners. Messages left on our main office line at 615-862-6080, emails sent to assessorweb@nashville.gov, and voicemails or emails sent directly to staff members will be monitored, and responses will be provided as expeditiously as possible once conditions allow.
As previously communicated to the public, the Informal Review request period is currently open. The best method to submit an Informal Review is online at www.padctn.org. The online process is user-friendly and available 24/7. Property owners who need assistance may leave a voicemail at 615-862-6080 or email assessorweb@nashville.gov, and staff will respond as soon as possible.
We appreciate the public’s patience and understanding as we take necessary precautions
to protect both our community and our staff during this weather event.
Office of the Assessor of Property – Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while continuously educating property owners about the appraisal process, their appeal options, and available assistance programs.
January 6, 2026
The Informal Review Period is OPEN until Friday, April 17, 2026, at 4:00 p.m.
Property Valuation Informal Review Opens Property Owners Can Request an Informal Review for the 2026 Assessment Year
Nashville, TN (January 6, 2026) – Assessor of Property Vivian Wilhoite says, “If you desire to appeal your property value or its classification, the Informal Review period will open Tuesday, January 20, 2026, for the 2026 Assessment year.” Assessor of Property Wilhoite wants residential and commercial property owners to know that the option to file an Informal Review for the 2026 assessment year is the time for property owners to share information regarding their property that could support a change in value or classification.
The best way to file an Informal Review beginning Tuesday, January 20, 2026, is to visit the Assessor of Property’s website at www.padctn.org. Access your property according to the directions, then click on the Review/Appeal tab. The deadline for filing an Informal Review for the 2026 Assessment year is April 17, 2026, at 4:00 p.m. If you need assistance in filing your Informal Review, please call 615.862.6080. Decisions will be mailed by May 20, 2026, in accordance with TCA 67-5-508.
Assessor Wilhoite says that it is important to remember that any Informal Review Decision resulting in a change of value or classification will affect the 2026 tax bill and not the 2025 tax bill that was mailed by the Trustee to property owners in October 2025. Please also understand that property owners cannot appeal the increased tax rates that were set by the Mayor and the Metro Council in June of 2025.
The Office of Property Assessor Mission Statement
To accurately identify, list, appraise, and classify all taxable properties in an effort to achieve fair and equity in values for the preparation of the annual assessment roll in a timely manner while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
December 4, 2025
Metro Property Assessor on why taxes are higher
Click here to read more
November 3, 2025
VIVIAN WILHOITE’S STATEMENT ON THE 2025 REVENUE-NEUTRAL REAPPRAISAL.
“We welcome any review of our work and the revenue-neutral Reappraisal process that utilized the state-required Mass Appraisal approach. With the oversight of the State of Tennessee, our office operates with fairness, equity, and transparency, and we have always proactively encouraged property owners, both residential and commercial, to appeal in a timely manner if they disagree with their property value or their property classification. It is their right. The right to a Formal Appeal Hearing was exercised in a timely manner by property owners who have filed an unprecedented 14,629 Formal Appeals to the independent Metropolitan Board of Equalization, who are volunteers, usually realtors, appointed by the Mayor and confirmed by the Metropolitan Council. According to the State Constitution, the Appeals are heard and decided by the independent MBOE. While the independent MBOE is not the Board of the Assessor of Property, in accordance with the State Constitution, we must assist the independent MBOE in scheduling. The scheduling of 14,629 Appeals Hearings from June 1, 2025, to November 25, 2026, is not a backlog for a volunteer board.
The revenue-neutral Reappraisal in 2021 resulted in some commercial properties affected by the pandemic, including the downtown bars, receiving discounted appraised values due to the pandemic effects on their property value. Those discounted property values remained until the next revenue-neutral Reappraisal of 2025, all the while appreciating in value. The revenue-neutral Reappraisal of 2025 is post-pandemic values. Again, we proactively encouraged property owners, both residential and commercial, to appeal in a timely manner if they disagree with their property value or their property classification. It is their right. Of the 281,000 parcels, 5.2% of the total properties were appealed to the independent MBOE.
Please know that the tax bill mailed by the Office of the Trustee includes 1) the Assessor of Property’s opinion of value as a result of the 2025 Mass Appraisal to establish the assessed value depending on your property type, calculated against 2) the increased tax rate passed by the Mayor and the Metro Council. The revenue-neutral General Services District certified tax rate of $1.995 provided by the State of Tennessee was increased by the Mayor and the Metro Council to $2.782 tax rate, a 39% tax rate increase. Where the downtown bars are located, the revenue-neutral Urban Services District certified tax rate of $2.222 provided by the State of Tennessee was increased by the Mayor and the Metro Council to $2.814 tax rate, a 26% tax increase.
It is important to know that property owners can appeal their property values or classification every year. Beginning January 19, 2026, property owners may file an Informal Review for the 2026 tax year. Filing an Informal Review for the 2026 tax year will only affect the 2026 tax year.
As we work to provide fair and equitable property values in the revenue-neutral Reappraisal year reflective of Davidson County’s existing market, we also want property owners to know of assistance programs. For the Tax Freeze, Tax Relief, and Tax Deferral programs, please contact the Office of Trustee at 615-862-6330. These programs were established by the State of Tennessee but administered by the Office of the Trustee. You should also contact the Metro Action Commission regarding their assistance program at 615-862-8860 and contact the Housing Fund regarding their Property Tax Relief programs at:
https://thehousingfund.org.”
-Vivian Wilhoite, Assessor of Property, Metropolitan Nashville & Davidson County
September 14, 2025
The 2025 Metro Board of Equalization notices will be mailed 9/15/2025.
The Metro Board of Equalization notices for both Real and Personal property will be mailed on September 15, 2025. The 2025 Prorate notices will also be mailed on September 15, 2025.
August 22, 2025
State Affirms Revenue-Neutral Reappraisal Meets Fair Market Value & Equitability
Click here to read the full report.
August 14, 2025
State of Tennessee Report Confirms Integrity of 2025 Reappraisal
State of Tennessee Report Confirms Integrity of 2025 Reappraisal
State Comptroller’s Division of Property Assessments Audit Affirms Accuracy, Fairness, and Compliance
NASHVILLE, TN – Vivian Wilhoite, Assessor of Property for Metropolitan Nashville and Davidson County, has received the official Davidson County Reappraisal Final Value Report following the comprehensive audit of the 2025 Reappraisal, conducted by the Tennessee Comptroller of the Treasury’s Division of Property Assessments. The audit confirmed that the 2025 Reappraisal met all statutory requirements, adhered to professional standards, and was both equitable and fair in the mass appraisal approach to valuation of Davidson County properties.
The audit evaluated key components of the mass appraisal process including valuation methodology, assessment ratios, internal controls, and documentation standards.
Assessor of Property Vivian M. Wilhoite expressed her appreciation for the thoroughness of the review and its findings:
“This report reaffirms the work and professionalism of the team at the Assessor of Property’s Office. Fair and equitable assessments are the foundation of public trust, and I’m proud that our approach to the 2025 Reappraisal stood up to rigorous state-level scrutiny. Our team followed the law, used 2024 sales data as required, and worked to ensure that values were fair and equitable. We will continue to provide transparency, accuracy, service to the residents of Davidson County, proactively encourage property owners to appeal their value or classification that resulted from the Mass Appraisal and remind property owners of their right to appeal every year.”
In accordance with state law, the 2025 Reappraisal is based on actual market sales from the calendar year 2024, meaning property values increased in many areas due to strong real estate activity and rising market conditions. While these increases reflect the reality of Nashville’s evolving housing and commercial markets, the reappraisal itself is revenue neutral, ensuring that increased values do not automatically result in increased tax burdens when values are calculated using the State Board of Equalization’s revenue neutral certified tax rate. The 2025 revenue neutral certified neutral tax rate set by the SBOE was $1.995 for the General Services Tax District, and $2.222 for the Urban Services Tax District. State law says that the county cannot get a windfall in revenue because of the Reappraisal and must collect the same amount of revenue as collected in the previous year on existing construction. The Mayor and Metro Council increased the revenue neutral certified tax rate to a revenue producing tax rate.
The full Davidson County Reappraisal 2025 Final Value Report can be accessed at www.padctn.org under Latest News and Deadlines.
The Tennessee Comptroller of the Treasury, Division of Property Assessments provides assistance, expertise, and oversight to the state’s property assessors and ensures effective administration of Tennessee’s property tax.
What is a Reappraisal?
The Reappraisal is a revenue neutral process required by state law under the Comptroller of the Treasury’s Division of Property Assessments for counties to reappraise periodically to restore equity in values.
The Office of the Assessor of Property Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
August 13, 2025
Hearings held by August 31, 2025 with decisions mailed by mid-September
June 27, 2025
FRIDAY, JUNE 27, WAS THE DEADLINE TO APPEAL YOUR PROPERTY VALUE OR CLASSIFICATION
Nashville, TN (June 27, 2025) – The Assessor of Property Vivian Wilhoite and Staff want to remind property owners that today is the deadline to appeal your new 2025 Reappraisal values or classification to the independent Metropolitan Board of Equalization (MBOE) or its Hearing Officers.
Assessor of Property Vivian Wilhoite says, “If you disagree with your new 2025 Reappraisal value or classification or if you filed an Informal Review request and disagree with the decision, you can still appeal to the independent MBOE or its Hearing Officers. It is your right to appeal.” Unless you appeal in a timely fashion, the last written notice of value or classification provided to you may become your final assessment, and this assessment will be effective as of January 1, 2025. Assessor of Property Vivian Wilhoite goes on to say, “Please know that you can appeal your value or classification every year. So, if you do not appeal this year, you can appeal next year.” You can file a Formal Appeal to the independent MBOE or its Hearing Officers by contacting the Call Center at 615-862-6059.
If you want to get an idea of what you could pay based on your new 2025 Reappraisal value and classification applying the new tax rates, Urban Services District (USD) or General Services District (GSD), passed recently by the Mayor and the Metro Council, visit our website at www.padctn.org. Select “Resources”. Then Select “Tax Calculator”. Then insert your property address. Also, on our website of www.padctn.org you will find more resourceful information.
What is a Reappraisal?
The Reappraisal is a revenue neutral process required by state law and governed by the independent State Board of Equalization and the Tennessee Comptroller of the Treasury-Division of Property Assessments for counties to reappraise periodically to provide fair valuation and restore equity in values.
The Office of the Assessor of Property Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
June 22, 2025
Computer System Down
We apologize for the inconvenience that this may have caused.
June 17, 2025
The Office of the Assessor of Property Will Be Closed Friday, June 20, 2025
Nashville, TN (June 17, 2025) – In addition to Thursday, June 19, 2025, recognizing the federal holiday of Juneteenth, the Office of the Assessor of Property will also be closed on Friday, June 20, 2025. We will re-open 8:00 a.m. on Monday, June 23, 2025.
Please visit our website at www.padctn.org for a wealth of information, to send an email to assessorweb@nashville.gov, or leave a voicemail with one of our amazing staff persons at 615.862.6080. We will respond to your concern expeditiously when we
re-open 8:00 a.m. on Monday, June 23, 2025. It is our pleasure to serve.
The Office of the Assessor of Property Mission
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
June 13, 2025
Una Conversación con Vivian
Wilhoite, Asesor de Propiedades
del Condado de Davidson
Click here to read more.
June 6, 2025
Informal Review Decisions Are Being Mailed and Available Now Online
INFORMAL REVIEW DECISIONS BEGAN TO BE MAILED TODAY
DAVIDSON COUNTY PROPERTY OWNERS MAY ALSO VIEW INFORMAL REVIEW DECISIONS ON-LINE
Nashville, TN (June 6, 2025) – The Assessor of Property Vivian Wilhoite and Staff have released the Informal Review decisions for those property owners that filed an Informal Review request. Assessor of Property Wilhoite states, “Today, we have begun the mailing of decisions for 19,225 Informal Review appeals. This is a historic number of Informal Review requests.” Wilhoite goes on to say, “Additionally, if a property owner does not want to wait for the mailed decision, they can go on-line to our website at padctn.org, click on Real/Personal Property Search, access their property, then click on Historical Data to view the change in value or classification.”
If the property owner wishes to appeal the Informal Review decision, they may schedule a Formal Appeal to the independent Metropolitan Board of Equalization or to its Hearing Officers by calling (615) 862-6059. The Call Center began receiving requests for Formal Appeals to the independent MBOE on May 12, 2025. The deadline to schedule a Formal Appeal is June 27, 2025, at 4:00 p.m. Property owners who fail to file an appeal by the deadline may lose their right to appeal for the 2025 assessment year.
For more information on the Reappraisal process, to check a new value, or to review data on your property currently on file with the Assessor of Property’s Office, visit our website at www.padctn.org.
What is a Reappraisal?
The Reappraisal is a revenue neutral process required by state law under the independent State Board of Equalization for counties to reappraise periodically to restore equity in values.
The Office of the Assessor of Property Mission Statement
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
May 13, 2025
Metro shortens reappraisal cycle to three years, easing property tax shock
Click here to listen and read
April 28, 2025
The Assessor of Property 2nd County-Wide Virtual Presentation May 1, 2025 Starting at 6 pm
Please join us on May 1, 2025 at 6 pm for the 2nd Virtual Presentation about the 2025 Reappraisal to learn about your new values that have been mailed and are available here on-line. Join the Virtual Presentation to understand why we reappraise, how we reappraise and to ask questions.
To Join the Presentation, scan the QR Code below or Click HERE
Join from a video system or application
Dial 24986579854@nashville.webex.com
You can also dial 173.243.2.68 and enter your webinar number.
Agenda:
To learn about the 2025 Property Reappraisal of Davidson County from the Assessor, Vivian Wilhoite!
Join by video system
Dial 24872846939@nashville.webex.com
You can also dial 173.243.2.68 and enter your webinar number.
Join by phone
+1-720-650-7664 United States Toll (Denver)
+1-202-860-2110 United States Toll (Washington D.C.)
Access code: 2487 284 6939
Global call-in numbers
Apr 24, 2025
Your Property Reappraisal: What it is and What to do with it.
Click here to watch
April 18, 2025
Check out The 2025 Reappraisal Heat Map!
April 17, 2025
Please Join Today’s 2025 County-Wide Reappraisal Virtual Presentation.
Join webinar from the link
More ways to join:
Join from the webinar link
https://nashville.webex.com/nashville/j.php?MTID=m59515aea2c85e55c2420b0d57f752b3b
Join by the webinar number
Webinar number (access code): 2498 657 9854
Webinar password: 0417 (0417 when dialing from a phone or video system)
Tap to join from a mobile device (attendees only)
+1-720-650-7664,,24986579854#0417# United States Toll (Denver)
+1-202-860-2110,,24986579854#0417# United States Toll (Washington D.C.)
Some mobile devices may ask attendees to enter a numeric password.
Join by phone
+1-720-650-7664 United States Toll (Denver)
+1-202-860-2110 United States Toll (Washington D.C.)
Global call-in numbers
Join from a video system or application
Dial 24986579854@nashville.webex.com
You can also dial 173.243.2.68 and enter your webinar number.
April 16, 2025
What is Your Home Worth? Nashville Home Owners Await Results of Property Reappraisal
Click here to read more.
April 16, 2025
Explanation Regarding the Premature Display of Values
For immediate release
Explanation Regarding the Premature Display of the
New 2025 Reappraisal Property Values
Nashville, TN (April 16, 2025) – During preparation for testing our system ahead of the official release of the new 2025 Reappraisal Property Values, a portion of the city’s information technology system where we forwarded the new values had not been closed while we conducted our testing. As a result, some updated values were unintentionally visible on parcel viewer. We want to clarify that we have not formally released any new values, nor have we communicated any new values to the public or any individuals.
Before we release new appraisal values, we always conduct thorough testing of all systems to ensure everything functions properly. This process is critical to ensure that you, as a property owner, can fully understand and take advantage of your rights—especially the right to appeal your property value. Our commitment is to release property values in a clear, structured, and transparent manner. This helps ensure every property owner understands their valuation and the appeals process.
When property values are officially released, after testing our system is completed, we always follow a standard communication protocol which includes issuing a press release, notifying taxpayers via the media and various platforms, and notifying the Mayor’s Office and the Metropolitan Nashville & Davidson County City Council.
Currently we continue with the testing of our system in anticipation to release the new 2025 Reappraisal Property Values by Monday, April 21, 2025. At that time, if you do not agree with your new value, you can file an Informal Review. The best method to file an Informal Review is to visit our website at www.padctn.org and complete the online review. You can conveniently research appraisal information on our website by owner name, street, or parcel ID. The information includes detailed data used for the appraisal, as well as tools, such as comparable (COMPER) sales search that can be used in your research.
If you do not have access to a computer or would like us to file an Informal Review for you, our Call Center will be open beginning Monday, April 21, 2025, from at 8:30 am to 4:00 pm. You will be able to file an Informal Review through May 9, 2025, at 4:00 pm.
We apologize for any inconvenience that the premature display of the new 2025 Reappraisal Property Values may have caused.
The Office of the Assessor of Property Mission
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
April 10, 2025
Computer System Down
Our Property Search is currently undergoing maintenance, and we apologize for the inconvenience this may cause. . We’re here to help!
March 19, 2025
ON NOW WKRN News 2: Newsmaker: 2025 Davidson County property reappraisals
Assessor of Property Vivian Wilhoite talks about the 2025 Reappraisal and her amazing staff on Channel 2 WKRN Newsmaker.
ON NOW: Newsmaker: 2025 Davidson County property reappraisals
We encourage you, the community to come and join us for these very informal Presentations. If you would like to know where our Presentations will be held please click the link below.
Assessor Of Property Vivian Wilhoite Announces The 2025 County-Wide Reappraisal Presentations
March 12, 2025
Newsmaker: 2025 Davidson County property reappraisals
Click here to watch.
March 10, 2025
90.3 WLPN News – Nashville’s property reassessment is underway. Here’s what that means for your tax bills — and city revenues.
Click here to listen.
March 4, 2025
Property Values Reappraised as Mayor Plans Next Budget
Click here to read more.
February 24, 2025
Assessor Of Property Vivian Wilhoite Announces The 2025 County-Wide Reappraisal Presentations
Assessor of Property Vivian Wilhoite and staff will host ten (10) county-wide outreach presentations about the 2025 Reappraisal. The ten (10) presentations planned will cover groups of the thirty-five (35) councilmanic districts. “It is our goal for property owners to leave our presentation fully informed about the Reappraisal process,” says Assessor Wilhoite. “It is critically important that property owners be well aware of their rights to file an appeal,” Wilhoite goes on to say.
The February 27, 2025, North Precinct Reappraisal Presentation has been rescheduled to March 5, 2025.
| LOCATION | COUNCIL DISTRICTS | ADDRESS | DATE |
| East Precinct | 5, 6, 7, 19, | 936 East Trinity Lane | March 3, 2025 |
| North Precinct | 1, 2, 21 | 2231 26th Ave N | March 5, 2025 |
| Hermitage Precinct | 11, 12, 14, 15 | 3701 James Kay Lane | March 6, 2025 |
| Madison Precinct | 3, 9, 10 | 400 Myatt Drive | March 12, 2025 |
| West Precinct | 20, 24 | 5500 Charlotte Pike | March 18, 2025 |
| South Precinct | 13, 16, 27, 28,30 | 5101 Harding Place | March 20, 2025 |
| Southeast Community Center | 4, 8, 29, 31, 32, 33 | 5260 Hickory Hollow Pkwy, #202, Antioch | March 26, 2025 |
| Bellevue Community Center | 22,35 | 7638A Hwy 70 A | March 27, 2025 |
| Brookhollow Baptist Church | 23, 34 | 678 Brookhollow Road, 37205 | March 31, 2025 |
| Watson Grove Baptist Church | 17, 18, 25, 26 | 1415 Horton Ave 37212 | April 3, 2025 |
All presentations will begin at 6:00 pm.
The Mission of the Office of the Assessor of Property
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while continuously educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
February 22, 2025
Nashville Property Assessor Vivian Wilhoite Launches Outreach Series On 2025 Reappraisal Process
Click here to read more.
February 19, 2025
The Office of the Assessor of Property Will Be Open Today, Thursday, February 20, 2025
Office will resume regular hours with a one (1) hour delayed opening
The Office of the Assessor of Property will be resuming regular work hours with a one-hour opening delay at 9 am. We appreciate the public’s patience as we attempt to keep you and our employees safe while working to successfully complete our mission. Please visit our website at www.padctn.org for weather related updates, and for a wealth of information regarding matters of residential, commercial and personal properties.
January 9, 2025
The Office of the Assessor of Property Will Be Closed Tomorrow, Friday, January 10, 2025
Nashville, TN (January 9, 2025) – After additional information provided on the anticipated inclement weather of a winter storm and driving conditions, tomorrow, Friday, January 10, 2025, the office of the Assessor of Property will be closed. We want to keep you and our employees safe. We will working remotely, responding to voicemails left at our main number of 615-862-6080 and emails sent to assessorweb@nashville.gov or if you send a voicemail/email directly to one of our amazing staff members.
We will re-open 8:00 a.m. on Monday, January 13, 2025. Please visit our website at www.padctn.org for weather related updates, and for a wealth of information regarding matters of residential, commercial and personalty.
The Office of the Assessor of Property Mission
To accurately identify, list, appraise, and classify all taxable properties to achieve fair and equitable values for the preparation and completion of the annual assessment roll in a timely manner, while educating property owners of the appraisal process and their options to appeal, as well as learn of available assistance programs.
December 25, 2024
The Contributor Q&A with Vivian Wilhoite
Click here to read more
December 23, 2024
We wish you all the happiest of holiday seasons!
December 19, 2024
Office of Assessments to Close at 3:00 pm on Friday, December 20, 2024
Nashville, TN (December 19, 2024) – Assessor of Property Vivian Wilhoite states that the Office of Assessments will close on Friday, December 20, 2024, for the annual office holiday gathering. The Office of Assessments will resume regular office hours on Monday, December 23, 2024, at 8:00 a.m.
October 8, 2024
Property Search Down
Hello Davidson County,
Thank you for your patience as we preform scheduled website maintenance.
September 13, 2024
The 2024 Prorate notices were mailed September 13th.
Property search data has been updated for both Prorate changes and Metro Board of Equalization determinations for hearings up to August 29th.
August 29, 2024
2024 Metro Board of Equalization
Notices for hearings heard through August 29, 2024 were mailed on Wednesday, September 11, 2024. Please contact our office at 615-862-6080 if you have not received your notice by September 22, 2024.
August 16, 2024
Property Search
Hello Davidson County,
We understand the frustration caused by the issues with property search on our website, and we are currently working with the vendor to resolve the issues. Our team is dedicated to providing you with the best possible experience when using our website. If you encounter any difficulties with the Property Search function, please don’t hesitate to report them to assessorweb@nashville.gov so that we can address and resolve them promptly.
Thank you for your patience and understanding.
July 31, 2024
The Deadline to request a Formal Appeal has passed for the 2024 assessment year.
The last day to request an appointment for a 2024 Formal Appeal to the independent Metropolitan Board of Equalization (MBOE) was June 14, 2024 at 4:00 pm. Please call the office of the Assessor of Property at 615-862-6080 between the hours of 8:00 am – 4:30 pm with any question or concerns.
July 3, 2026
METRO NASHVILLE AND DAVIDSON COUNTY ASSESSOR OF PROPERTY TO CLOSE FRIDAY, JULY 5, 2024
Nashville, TN (July 3, 2024) – The Office of the Metro Nashville and Davidson County Assessor of Property Vivian Wilhoite will be closed on Thursday for the 4th of July Independence Day Holiday and will continue its observance and be closed on Friday, July 5,2024. The office will reopen for regular business on Monday, July 8,2024, at 8:00 a.m. Please feel free to email the Assessor of Property’s Office at assessorweb@nashville.gov or leave a message at 615.862.6080, and we will reply promptly the next business day, Monday, July 8, 2024.
May 17, 2024
2024 Assessment Notices and website
2024 Assessment notices were mailed May 17, 2024. The website has also been updated with the 1-1 values.
April 24, 2024
Informal Review period closed April 26, 2024 by 4:00 pm.
Informal Review decisions are being mailed by May 17, 2024.
December 14, 2023
PROPERTY OWNERS MAY SEEK RELIEF ON ASSESSMENT VALUE
Nashville, TN (December 14, 2023) Vivian Wilhoite, Assessor of Property of Metropolitan Nashville & Davidson County, announced today the availability of possible property appraisal adjustments for those residents impacted by the December 9, 2023, tornado and straight-line winds. “Under existing State law, those in need should be fully informed of property appraisal procedures where appropriate as a result of such losses,” says Assessor Wilhoite.
December 1, 2023
Informal Review Open for the 2024 Assessment Year
Nashville, TN (December 1, 2023) – If you missed the opportunity during the 2023 assessment year to appeal your property value, the 2024 Informal Review opens December 1, 2023. In previous years, the request for an Informal Review opened immediately after the Office of the Trustee mailed tax bills in October. However, this year, the appeal process for Davidson County property owners opens December 1, 2023, due to this year’s conversion of the Office of the Assessor of Property’s Computerized Assisted Mass Appraisal (CAMA) system. Also due to this year’s CAMA conversion, the Office of the Assessor of Property’s staff will take Informal Review requests by phone or by email. This process for just this year is slightly different than in previous years where Informal Review requests were primarily entered on-line.
February 15, 2021
Personal Property Online Filing is now available.
Our online filing system is available once again. We apologize for any inconvenience the down time may have caused.
February 14 2021
2021 Personal Property Schedule B’s
The 2021 Schedule B’s will be mailed out on Friday, January 29th and the deadline to timely file is March 1, 2021. Online filing will be available on Friday, January 29th. You will need your original mailed copy of the schedule for the Pin number to use to log into the online filing system.
If you have any questions about filing your Schedule B, please call our Personal Property Department at (615) 862-6073.
February 14, 2021
2020 Prorate Notices and Website
The 2020 Prorated Notices have been mailed today, September 18th. The website has also been updated with the end of year values.