0000160673 00000 n The predominant finish of the interior partition walls. You must choose only one classification per location. A code to indicate whether the property was vacant or improved at the time of sale (V = Vacant; I = Improved with buildings or other improvements). 50 0 obj <> endobj The legal owner(s) of the property on record as of January 1 of the current tax year. CLASSIFICATION AND VALUATION OF PROPERTY. A standard abbreviation assigned to each type of extra feature supported in the system. 0000019884 00000 n

The appraised market value of the property. The date a property was sold or transferred to new ownership.

0000001449 00000 n T.C.A. A standard three-letter code indicating the type of building area. or make a selection from the following list: ANDERSON BEDFORD BENTON BLEDSOE BLOUNT CAMPBELL CANNON CARROLL CARTER CHEATHAM CLAIBORNE CLAY COCKE COFFEE CROCKETT CUMBERLAND DECATUR DEKALB DICKSON DYER FAYETTE FENTRESS FRANKLIN GIBSON GILES GRAINGER GREENE GRUNDY HAMBLEN HANCOCK HARDEMAN HARDIN … A number that identifies a specific contiguous tract of land on a map having the same ownership.

This classification involves sales of tangible personal property. For purposes of taxation, Tennessee categorizes all prop-erty into three distinct classes: real property, tangible personal property, and intangible personal … Sellers of these types of tangible personal property are classified under Classification 3 include: Exempt Services - Receipts derived from the sale of the services listed below are exempt. The number of units of land for a given Type and Soil Class expressed either in acres, square feet, front feet, lots and/or tracts. 0000014808 00000 n 0000007731 00000 n The general shape of the building design. trailer 0000019623 00000 n 400 - Commercial - Property used for the sale of goods and/or services. The overall quality of both materials and workmanship utilized in the construction of the building. 0000004322 00000 n

( § 39-14-105(3).) Insurance companies and holding companies, Lessors of agricultural, forestry, mining, oil, public utility and airport properties, Medical, dental and allied health services to human beings, except services to persons engaged in making dentures and artificial teeth, Non-profit membership organization services that are for the promotion of the interests of the members, Operators of residential and non-residential buildings other than hotels, motels and rooming houses, Public utilities as defined in Tenn. Code Ann. The Page reflects the first page number of the deed. A Type that begins with "X" is a nonstandard abbreviation. 0000000016 00000 n Each taxpayer is classified by its dominant business activity (the activity that produces its largest portion of taxable sales) on a per location basis. �H^����k

0000001016 00000 n Persons who rent trailers to transients or sell tangible personal property or make separate charges for specific services furnished are not exempt. Theft becomes a Class D felony in Tennessee if the value of the property or services stolen is $1,000 or more but less than $10,000. For agricultural, forest or open space property, this would equal the Greenbelt Appraisal. ( § 40-35-111(b)(4).) A complete identification number used by the Assessor of Property to locate and identify property.

That portion of a building that supports the basic building and is made up of beams and columns that may be of steel, concrete, wood or a combination thereof. Every classification has its own tax rate, so your classification determines the tax rate you must apply to all of your taxable sales at that location. The name of the county in which the search is being made or in which the selected property is located. The subdivision block number in which the parcel is located. 0000015626 00000 n endstream endobj 60 0 obj <> endobj 61 0 obj <> endobj 62 0 obj <>stream Following is a list of each classification: Businesses in the 1A classification are selling the following products or provide the following services: Businesses in the 1B classification are selling the following products: Businesses in the 1C classification are selling farm, nursery and related products including: Businesses in the 1D classification provide retail sales of gasoline, diesel fuel and motor oils. Assessments in Tennessee for a given tax year are to reflect the status of the property as of January 1 of that year. Property Classifications Residential property: 25%: Farm property: 25%: Commercial and industrial property: 40%: Public utility property: 55%: Business personal property: 30% ~E��_ѯ���k�5�~M��_ӯ��j�?d�5��~ ��_ï���k�5��~ ��_ï���k�5��~ �^�� �~C����o�7��7���;�/w8�f��43f���̠�a�z6�W�a3�ff���̬W;���*G3�^�hf�̠�e3�f��,�Y6�hf��⛱�[�-�~K����o��[�-�~K����o��[�-�~K������3�jv�~���f���/ƺ^q=�3hn�`�qˌ�0T�6c]_�"C��:��z��_ԉb�~Q���5�~�s5�~s���8�~g�;�|G#���H��V�����Տs5��z��?�~��13�隿���pL��q��q~��8?6��q���q8ώ��0?�������8���q0;Ώ��8�O���ep����;̿�������{�=��~��������{�=��~��������{�=��~��������{�=��~�?������� �?�������[s'��7��b��,P,�X@��b��,P,�X@��b�"�E�,Q,�XD��b�"�E�,Q,�X���G�#����?��R�?���G�#����?���O�'�����?���O�'�����?���O�'�����?���O�'�����?ß���g�3����?ß���g�3����?ß���g�3������w7ӟ�����Ᵽu?�iN��Rg�#T}���e�~>eݮ�����_ _��n If you need assistance in determining your classification, you may contact your county clerk, city business tax office, or the Tennessee Department of Revenue. 0000018304 00000 n

A three digit number used to identify a portion of a parcel that requires a separate record on the database due to special situations such as mixed use (for example, commercial and residential) or being divided by a jurisdiction boundary (for example, a portion lies inside city limits and the remainder lies outside city limits). The number of stories (i.e., floors) of the building not including the basement. ����bU��[D�8B�Ѽ��0n ox^s,��n~k�w��{����*(8�

A code indicating the suitability of the soil for agricultural uses (G = Good; A = Average; P = Poor). The number of acres calculated from a map or survey, which may differ from the amount stated on the deed. There are five different classifications for taxable activities as well as a separate category for antique malls, flea markets, and the like. 0000007644 00000 n The number of acres as given in the deed. endstream endobj 63 0 obj <>stream A three digit number assigned to each county in the state. Tennessee law provides that property shall be classified according to use. The subdivision lot number for the parcel. A three digit number assigned to each city in the state. That portion of a building enclosing the entire building area and consisting of all parts of the structural system, including framing and cover material. Persons receiving compensation from rendering the following services or selling the farm items listed below are considered to be under Classification 4: Industrial loan and thrift companies required to obtain a certificate and a license under Tenn. Code Ann. 0000241677 00000 n Utilities (Water, Sewer, Electricity, Gas). Camps and trailer parks where charges are made only for rental of real property. Tennessee Property Data Home Page. �t���y��*�d[�N�mT���[��R����Ⱦ�dN1~�H> The total number of square feet in the base, or main, area of the building. Classification 4 is for contractors and for the sale of certain farm products. All the wiring for the distribution of electricity in the building together with the fixtures and outlets. Special requirements and provisions apply to property in these classifications. A three digit number assigned to special school/service districts in the state.

0000005939 00000 n

This number may also represent multiple pages required to print extra feature information in the Assessor’s office, even when there is no building on the parcel.

%PDF-1.3 %���� H��UKo�0��W�(�*��(���ú��/VQ���n��׏���}�P;|2%>DQ��b���v,�B�g���nvE]�ƈ� S'��IT�(�MUWM��