Tennessee Comptroller of the Treasury
Office of State Assessed Properties
Tom Fleming Barry M. Murphy, CAE Director Gary Harris Gary Harris, CAE Assistant Director


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This office is responsible for the annual appraisal and assessment of all public utility and transportation properties as prescribed in TCA 67-5-1301. These assessments are certified to counties, cities, and other taxing jurisdictions for the billing and collection of property taxes.
 
Contact Us
Office of State Assessed Properties
414 Union Street, Suite 1120
Nashville, Tennessee 37243-1402
Phone: (615) 741-0140
Fax: (615) 741-0142
osap.osap@cot.tn.gov