Significant Dates and Events in the Annual Assessment Cycle

January 1

  • Statutory Date of Assessment. Assessor makes all property assessments as of this date. (TCA 67-5-2101)

No later than February 1

  • Assessor furnishes owners and lessees of business personal property with a tangible personal property schedule. (TCA 67-5-902, 67-5-903)

March 1

  • Assessor provides mobile home park owners with schedule to list all mobile homes located in the park as of January 1st. (TCA 67-5-802)
  • All business tangible personal property schedules must be returned to Assessor's office. (TCA 67-5-903)

March 15

  • Greenbelt applications must be returned to Assessor to enroll property for the current tax year. (new enrollments and recertification) (TCA 67-5-1005)

April 1

  • Mobile home park owners must return reporting schedules to Assessor's office, to include military exemption forms. (TCA 67-5-802)

May 20

  • Assessor must note all assessments on county assessment roll and notify all taxpayers of any change in their assessment. (TCA 67-5-504, 67-5-508)

June 1

  • Assessor turns over books to County Board of Equalization and the board commences its session. (TCA 67-5-304, 67-5-404)

Early July

  • County Commission sets the property tax rate for Montgomery County. City Council sets the Property tax rate for City of Clarksville. (TCA 67-5-510)

August 1

  • Deadline for filing an appeal with the State Board of Equalization. (August 1st or 45 days after notification of County Board of Equalization results, whichever is later). (TCA 67-5-1412)

Prior to first Monday in October

  • Assessor delivers assessment roll to County Trustee and taxes become due and payable. (TCA 67-5-807, 67-1-701, 67-1-701)