Assessors

Plain English Breakdown

The bill summary and text do not provide specific details on how local counties' stricter qualification rules will be implemented or enforced.

Tennessee Assessor Certification Act

This bill establishes a certification board to review and set standards for individuals seeking to become county assessors of property in Tennessee.

What This Bill Does

• Creates the Tennessee assessor of property certification board with five members appointed by different state officials.
• Sets initial staggered terms for board members, followed by four-year terms thereafter.
• Requires candidates for assessor positions to file necessary documents and evidence with the board before qualifying deadlines.
• Establishes that only certified candidates can have their names on election ballots or be considered for appointments due to vacancies.

Who It Names or Affects

• Candidates seeking to become county assessors of property in Tennessee.
• Current and future members of the Tennessee assessor of property certification board.

Terms To Know

Assessor of Property

A person who evaluates and sets property values for tax purposes in a county.

Certification Board

An official group that reviews qualifications and issues certifications to individuals seeking certain positions or licenses.

Limits and Unknowns

• The bill does not specify the exact duties of the board members beyond reviewing qualifications.
• It is unclear how much funding will be allocated for the administrative support of the certification board.

Official Summary Text

Effective
July 1, 2027
, this bill
creates a procedure for how an individual can become qualified to become an assessor of property of a county, and establishes initial qualifications for the position
. Effective
July 1, 2027
, this bill also creates the Tennessee assessor of property certification board ("board"), who would be authorized to
review the qualifications of all candidates for both elected and appointed positions where there is a vacancy as the assessor of property
.

TENNESSEE ASSESSOR OF PROPERTY CERTIFICATION BOARD

This bill requires the board to be composed of the following five members:



One member appointed by the comptroller of the treasury.


One member appointed by the secretary of state.


One member appointed by the state board of equalization.


One member appointed by the executive director of the Tennessee Association of Assessing Officers.


One member appointed by the governor from a list of nominees submitted by the Tennessee real estate commission and the Tennessee real estate appraiser commission.

Terms

Initial appointees would serve in staggered terms. However, after the initial terms, all appointments to the board are four-year terms that begin on July 1 and end on June 30 every four years thereafter. Appointed b
oard members serve until the expiration of the term to which they were appointed and until their successors are appointed and qualified
.
Upon the death, resignation, or removal of a board member, a replacement must be appointed by the party representing the same area of interest as the member
whose position has been vacated to fill the unexpired term of the member
.
An assessor of property of a county must not be appointed to the board if that person is subject to reelection or reappointment as an assessor of property during that person's term of service on the board
.

Meetings

This bill provides that the board only meets as is necessary to fulfill its duties. Four members of the board constitute a quorum, and a majority of those present is needed to pass or reject any
official business. The individual
representing the comptroller of the treasury
must serve as
chair of the board
. T
he board
must
keep complete and accurate records of the proceedings of all meetings
.
A copy of records of all proceedings must be kept on file in the office of the coordinator of elections and open to public inspection.

Administrative support and costs

This bill provides that t
he board must receive administrative support from the department of revenue
.

H
owever, any costs
associated with the operation of the board must be paid from existing funds appropriated to the department.

Rulemaking

T
his bill authorizes the board
, together with the comptroller of the treasury,
to

promulgate rules to establish certification requirements and other qualifications for persons seeking the office of assessor of property
.
The board must submit such rules to the administrator of elections of each affected county election commission
.
The county election commission is required to publish the rules either in a local newspaper of general circulation in the county or on the election commission website at least 6
0 days prior to the qualifying deadline for either the primary or general election, or appointment by the legislative body of the county.

QUALIFYING
PROCEDURE FOR ASSESSORS OF PROPERTY

This bill requires c
andidates for the office of assessor
to
file affidavits and other evidence, as required, with the board no later than 14 days prior to the qualifying deadline for candidates in the election
.
All materials and correspondence submitted to the board must be received through the office of the coordinator of elections, who
will
forward such information to the board
.

After the completion of its review of the applicable qualifications and standards,
this bill requires
the board
to
certify to the coordinator of elections that a candidate's qualifications are acceptable to the board prior to the candidate's name being placed on the ballot
.
The coordinator of elections must forward the certification to the appropriate county election commission
.
A certificate of qualification from the board must be filed with the candidate's qualifying petition prior to the qualifying de
adline.

This bill requires v
otes for write-in candidates, whether in a primary or general election,
to
only be counted for a person who has been certified by the board prior to the date of the election. Persons seeking a party nomination or to be elected by write-in ballot must file affidavits and other evidence the board requires with the board no later
than 64 days prior to the date of the election.

This bill requires c
andidates for assessor of property being considered for an appointment where there is a vacancy, prior to their appointment to the office,
to
file with the board evidence satisfactorily demonstrating that they meet the qualifications to hold the office
.
However, in counties that have appointed assessors of property and have established more stringent qualifications and standards by private act, candidates must submit evidence of their qualifications to the local appointing authority an
d are not required to submit evidence of their qualifications to the board.

This bill
authorizes
a person to challenge a candidate's qualifications for assessor of property
.
The challenge must be filed in writing with the Tennessee assessor of property certification board no later than noon, prevailing time, on the third day after the qualifying deadline
.
In counties where the position is appointed, due to a vacancy, the challenge must be filed by a deadline established by the local appointing authority
.
If a candidate's qualifications are challenged, the board must notify the candidate of the chal
lenge, and review and verify the candidate's qualifications as prescribed in this bill and in a county's private act, if applicable
.

If the board determines
that
the candidate does not possess the required qualifications for the assessor of property position, then the
board
must disqualify the candidate
.
ln counties where the position is filled by popular election, the board must notify the candidate and county election commission of its determination no later than noon, prevailing time, on the seventh day after the qualifying deadline, and request that t
he county election commission not print the candidate's name on the ballot, and re
move the candidate's name from any printed ballot
.
In counties where the position is appointed due to a vacancy,
the board must
notify the candidate and local appointing authority of its determination prior to the appointment to office.

QUALIFICATIONS FOR AN ASSESSOR OF PROPERTY

This bill requires candidates for the office of an assessor of property in a county to be a qualified voter of the county and a resident of the county for one year prior to the qualifying or appointment deadline, as applicable, and
to
have any of the following:



Three years of experience as a licensed real estate appraiser in this state.


Four years of experience as a licensed real estate agent in this state.


No less than three years of experience in the field of mass appraisal.


A designation from the International Association of Assessing Officers (IAAO).

This bill requires e
vidence of the qualifications listed
above to
be submitted to the board in the form of affidavits
.
Satisfactory evidence of a real estate appraisal license or real estate license issued in this state must be in the form of the license provided by the licensing state entity and must include the candidate's
license number
.
Evidence of experience in mass appraisal must be submitted by affidavit from the candidate
.
Satisfactory evidence of the IAAO designation must be in the form of cert
ification, a transcript, or other official documentation from the IAAO.

This bill requires a candidate for assessor of property to have earned at least a high school diploma, high school
equivalency credential, or other official documentation approved by the state board of education to qualify for the position
.
The candidate must submit a copy of such education credentials to the board to indicate the completion of such educational requirements.

However, t
his bill authorizes a county, by private act, to require more stringent qualifications and standards for persons to qualify for the office of the assessor of property
.
Any county that establishes more stringent qualifications and standards by private act must transmit a copy of the private act to the board.

This bill authorizes assessors of property who occupy the office as of December 31, 2026, and who have met the applicable qualifications for the position at the time of their last election to succeed themselves in office without having to meet the qualif
ications described above for as long as such persons continuously hold the office
.
If an incumbent leaves office for any reason and is subsequently elected or appointed to the position of assessor of property, then the incumbent is subject to the qualifica
tions described above.

ENTITY REVIEW

This bill provides that the
board
terminates on June 30, 202
8
, for purposes of the Tennessee Governmental Entity Review Law
.

Current Bill Text

SENATE BILL 1811
By Walley

HOUSE BILL 1537
By Shaw
HB1537
010936
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 2;
Title 4; Title 8, Chapter 18 and Title 67, Chapter 1,
relative to the Tennessee assessor of property
certification board.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Section 4-29-249(a), is amended by inserting
the following new subdivision:
( ) Tennessee assessor of property certification board, created by § 67-1-515;
SECTION 2. Tennessee Code Annotated, Section 67-1-515, is amended by deleting the
section and substituting:
67-1-515. Board — Members and officers — Terms of appointment — Quorum —
Administrative support.
(a) There is created the Tennessee assessor of property certification board, to
be composed of five (5) members as follows:
(1) One (1) member appointed by the comptroller of the treasury;
(2) One (1) member appointed by the secretary of state;
(3) One (1) member appointed by the state board of equalization;
(4) One (1) member appointed by the executive director of the
Tennessee Association of Assessing Officers; and
(5) One (1) member appointed by the governor from a list of nominees
submitted by the Tennessee real estate commission and the Tennessee real
estate appraiser commission.
(b)
(1) Initial appointees to the board serve staggered terms as follows:

- 2 - 010936

(A) Persons appointed under subdivisions (a)(1)-(3) serve initial
terms of three (3) years that expire on June 30, 2030; and
(B) Persons appointed under subdivisions (a)(4) and (5) serve
initial terms of four (4) years that expire on June 30, 2031.
(2) Following the expiration of members' initial terms as prescribed in
subdivision (b)(1), all appointments to the board are for terms of four (4) years
that begin on July 1 and terminate on June 30 every four (4) years thereafter.
(3) Board members appointed under subdivision (b)(1) serve until the
expiration of the term to which they were appointed and until their successors are
appointed and qualified.
(4) The appointee representing the comptroller of the treasury serves as
chair of the board.
(5) Upon the death, resignation, or removal of a board member, a
replacement must be appointed by the party representing the same area of
interest as the member whose position has been vacated to fill the unexpired
term of the member.
(c) An assessor of property of a county must not be appointed to the board if that
person is subject to reelection or reappointment as an assessor of property during that
person's term of service on the board.
(d)
(1) The board shall only meet as is necessary to fulfill its duties.
(2) Four (4) members of the board constitute a quorum, and a majority of
those present is necessary to pass or reject any official business.

- 3 - 010936

(3) All materials and correspondence submitted to the board must be
received through the office of the coordinator of elections, who shall forward such
information to the board.
(4) The board shall keep complete and accurate records of the
proceedings of all meetings. A copy of records of all proceedings must be kept
on file in the office of the coordinator of elections and open to public inspection.
(5) The board shall receive administrative support from the department of
revenue; provided, however, that any costs associated with the operation of the
board must be paid from existing funds appropriated to the department.
(e) Subject to the approval of, and in conjunction with, the comptroller of the
treasury, the board may promulgate rules to establish certification requirements and
other qualifications for persons seeking the office of assessor of property in accordance
with this section. The board shall submit such rules to the administrator of elections of
each affected county election commission. The county election commission shall
publish the rules either in a local newspaper of general circulation in the county or on the
election commission website at least sixty (60) days prior to the qualifying deadline for
either the primary or general election, or appointment by the legislative body of the
county.
67-1-516. Qualifications for office.
(a)
(1) The Tennessee assessor of property certification board has, and shall
exercise, the authority to review the qualifications of all candidates for both
elected and appointed positions where there is a vacancy as the assessor of
property. Candidates for the office of assessor shall file affidavits and other

- 4 - 010936

evidence, as required, with the board no later than fourteen (14) days prior to the
qualifying deadline for candidates in the election.
(2) After the completion of its review of the applicable qualifications and
standards under subdivision (a)(1), the board shall certify to the coordinator of
elections that a candidate's qualifications are acceptable to the board prior to the
candidate's name being placed on the ballot. The coordinator of elections shall
forward the certification to the appropriate county election commission. A
certificate of qualification from the board must be filed with the candidate's
qualifying petition prior to the qualifying deadline.
(3) Votes for write-in candidates, whether in a primary or general
election, must only be counted for a person who has been certified by the board
prior to the date of the election. Persons seeking a party nomination or to be
elected by write-in ballot shall file affidavits and other evidence the board
requires with the board no later than sixty-four (64) days prior to the date of the
election.
(4) Candidates for assessor of property being considered for an
appointment where there is a vacancy shall, prior to their appointment to the
office, file with the board evidence satisfactorily demonstrating that they meet the
qualifications to hold the office as prescribed in subsection (b) and subdivision
(c)(1). However, in counties that have appointed assessors of property and have
established more stringent qualifications and standards by private act in
accordance with subsection (b) and subdivision (c)(2), candidates shall submit
evidence of their qualifications to the local appointing authority and are not
required to submit evidence of their qualifications to the board.
(b)

- 5 - 010936

(1)
(A) To qualify for the office of the assessor of property in a
county, a candidate must:
(i) Be a qualified voter of the county and a resident of the
county for one (1) year prior to the qualifying or appointment
deadline, as applicable; and
(ii)
(a) Have three (3) years of experience as a
licensed real estate appraiser in this state;
(b) Have four (4) years of experience as a licensed
real estate agent in this state;
(c) Have no less than three (3) years of experience
in the field of mass appraisal; or
(d) Hold a designation from the International
Association of Assessing Officers (IAAO).
(B) Evidence of any of the qualifications listed in subdivision
(b)(1)(A) must be submitted to the Tennessee assessor of property
certification board in the form of affidavits.
(2)
(A) Satisfactory evidence of a real estate appraisal license or real
estate license issued in this state must be in the form of the license
provided by the licensing state entity and must include the candidate's
license number.
(B) Evidence of experience in mass appraisal must be submitted
by affidavit from the candidate.

- 6 - 010936

(C) Satisfactory evidence of the IAAO designation must be in the
form of certification, a transcript, or other official documentation from the
IAAO.
(c)
(1) A candidate for assessor of property must have earned at least a high
school diploma, high school equivalency credential, or other official
documentation approved by the state board of education to qualify for the
position. The candidate must submit a copy of such education credentials to the
Tennessee assessor of property certification board to indicate the completion of
such educational requirements.
(2) A county may, by private act, require more stringent qualifications and
standards than those set forth in subdivision (c)(1) for persons to qualify for the
office of the assessor of property. Any county that establishes more stringent
qualifications and standards by private act shall transmit a copy of the private act
to the board.
(d) Assessors of property who occupy the office as of December 31, 2026, and
who have met the applicable qualifications for the position at the time of their last
election may succeed themselves in office without having to meet the qualifications
prescribed in subsection (b) for as long as such persons continuously hold the office. If
an incumbent leaves office for any reason and is subsequently elected or appointed to
the position of assessor of property, then the incumbent is subject to the qualifications
set forth in subsection (b).
(e)
(1) A person may challenge a candidate's qualifications for assessor of
property; provided, that the challenge is filed in writing with the Tennessee

- 7 - 010936

assessor of property certification board no later than twelve o'clock (12:00) noon,
prevailing time, on the third day after the qualifying deadline, as determined
under § 2-5-101(a). In counties where the position is appointed, due to a
vacancy, the challenge must be filed by a deadline established by the local
appointing authority.
(2) If a candidate's qualifications are challenged pursuant to subdivision
(e)(1), the board shall:
(A) Notify the candidate of the challenge;
(B) Review and verify the candidate's qualifications as prescribed
in subsection (b) and subdivision (c)(1);
(C) Review and verify the candidate's required qualifications and
standards under a county's private act, if applicable, in addition to the
review and verification required under subsection (b);
(D) If the board determines the candidate does not possess the
required qualifications for the assessor of property position:
(i) Disqualify the candidate;
(ii)
(a) ln counties where the position is filled by
popular election, notify the candidate and county election
commission of its determination no later than twelve
o'clock (12:00) noon, prevailing time, on the seventh day
after the qualifying deadline, as determined under § 2-5-
101; or
(b) In counties where the position is appointed due
to a vacancy, notify the candidate and local appointing

- 8 - 010936

authority of its determination prior to the appointment to
office; and
(E) Request that the county election commission:
(i) Not print the candidate's name on the ballot; and
(ii) Remove the candidate's name from any printed ballot.
SECTION 3. The headings to sections in this act are for reference purposes only and do
not constitute a part of the law enacted by this act. However, the Tennessee Code Commission
is requested to include the headings in any compilation or publication containing this act.
SECTION 4. This act takes effect July 1, 2027, the public welfare requiring it.