Appraisal Ratios
June 7, 2012
NOTICE OF ACTION OF STATE BOARD OF EQUALIZATION
ADOPTING 2012 APPRAISAL RATIOS
Set out below are the appraisal ratios adopted by the State Board of Equalization for tax year 2012. These ratios are used for several purposes, including equalization of public utility and common carrier assessments, equalization of local business personal property assessments, determining tax relief payments for elderly and disabled homeowners, and determining adjusted county property values under the Tennessee Education Finance Act. Notwithstanding the listed ratios, per the Board resolution dated 6/6/2012, in no instance shall the factor used to equalize locally assessed tangible personal property or centrally assessed public utility property, exceed 1.0000.
COUNTIES AND
MUNICIPALITIES | RATIO | | COUNTIES AND
MUNICIPALITIES | RATIO | | COUNTIES AND
MUNICIPALITIES | RATIO |
| Anderson | 1.0110 | | Hancock | 1.0000 | | Overton | .9864 |
| Bedford | 1.0000 | | Hardeman | .9738 | | Perry | 1.0982 |
| Benton | 1.0000 | | Hardin | .9739 | | Pickett | 1.0000 |
| Bledsoe | 1.0000 | | Hawkins | 1.0000 | | Polk | 1.0895 |
| Blount | 1.0000 | | Haywood | 1.0016 | | Putnam | 1.0000 |
| Bradley | .9961 | | Henderson | 1.0000 | | Rhea | 1.0053 |
| Campbell | 1.0194 | | Henry | .9955 | | Roane | 1.0265 |
| Cannon | 1.0719 | | Hickman | 1.0156 | | Robertson | 1.0088 |
| Carroll | 1.0000 | | Houston | 1.0000 | | Rutherford | 1.0113 |
| Carter | 1.0000 | | Humphreys | 1.0000 | | Scott | 1.0836 |
| Cheatham | .9859 | | Jackson | 1.0000 | | Sequatchie | 1.0000 |
| Chester | .9935 | | Jefferson | 1.0089 | | Sevier | 1.0000 |
| Claiborne | 1.0000 | | Johnson | 1.0000 | | Shelby | 1.0458 |
| Clay | 1.0000 | | Knox | .9977 | | Smith | 1.0000 |
| Cocke | 1.0557 | | Lake | 1.0000 | | Stewart | .9949 |
| Coffee | .9918 | | Lauderdale | 1.0000 | | Sullivan | .9412 |
| Crockett | .9500 | | Lawrence | 1.0148 | | Sumner | 1.0400 |
| Cumberland | 1.0000 | | Lewis | .9983 | | Tipton | 1.0102 |
| Davidson | .9982 | | Lincoln | 1.0109 | | Trousdale | 1.0892 |
| Decatur | .9730 | | Loudon | 1.0113 | | Unicoi | 1.0000 |
| Dekalb | 1.0000 | | McMinn | 1.0417 | | Union | 1.0000 |
| Dickson | 1.0020 | | McNairy | 1.0368 | | Van Buren | 1.0156 |
| Dyer | 1.0062 | | Macon | 1.0293 | | Warren | 1.0000 |
| Fayette | 1.0693 | | Madison | 1.0334 | | Washington | 1.0292 |
| Fentress | 1.0036 | | Marion | 1.0424 | | Wayne | .9800 |
| Franklin | 1.0000 | | Marshall | 1.0000 | | Weakley | .9885 |
| Gibson | .9951 | | Maury | 1.0536 | | White | 1.0309 |
| Giles | 1.0000 | | Meigs | 1.0000 | | Williamson | 1.0000 |
| Grainger | 1.0000 | | Monroe | 1.1458 | | Wilson | 1.0000 |
| Greene | 1.0975 | | Montgomery | .9754 | | Oak Ridge | 1.0110 |
| Grundy | .9980 | | Moore | 1.0000 | | Oliver Spgs. | 1.0110 |
| Hamblen | 1.1043 | | Morgan | 1.0000 |
| Hamilton | 1.0098 | | Obion | 1.0000 |
* Deferred
