Tennessee Comptroller of the Treasury
Office of State Assessed Properties
Tom Fleming Barry 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

James K. Polk Building
505 Deaderick Street, Suite 1700
Nashville, Tennessee 37243-1402
Phone: (615) 741-0140
Fax: (615) 741-0142
osap.osap@cot.tn.gov


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