NASHVILLE, TN — Assessor of Property Vivian Wilhoite is issuing a direct clarification in response to recent messaging suggesting property owners may be overpaying on their property taxes without fully explaining how those taxes are calculated.
“Let’s be clear, any message that states that your property tax bill is determined by your property value alone is incomplete and misleading,” said Wilhoite.
By Tennessee law, the Assessor of Property’s Office is responsible for determining the fair market value of property, not the amount of taxes a property owner pays. The 2025 Mass Reappraisal values were based on 2024 real estate market activity and reflect the opinion of what a property would have sold for as of January 1, 2025, as if placed on the open market. Property owners who disagree with their new value can appeal. Wilhoite encourages property owners to appeal while also reminding them that they cannot appeal the increased tax rates set by the Mayor and Metro Council.
It is critically important to know that two separate actions determine a property tax bill:
- The Assessor of Property determines property value by state law based on the real estate market.
- The Mayor and Metro Council set the tax rates, which determine the amount a property owner would pay in taxes.
Following the county-wide 2025 Mass Reappraisal, the State of Tennessee lowered the tax rates that were in place prior to the Mass Reappraisal to revenue-neutral certified tax rates to prevent a windfall in revenue pursuant to State Law. The Mayor and Metro Council then adopted revenue-producing tax rates that increased above the State of Tennessee’s revenue-neutral certified tax rates. The increased tax rates decision made by the Mayor and Metro Council has had a significant impact on tax bills across Davidson County.
“Property owners deserve the full truth,” Wilhoite stated. “If your tax bill increased, it is not solely because of your property value. The increased tax rates set by the Mayor and Metro Council play a major role, and in many cases, a significant one.”
Wilhoite emphasized that her office remains committed to transparency and public education, noting that thousands of property owners have already engaged through outreach meetings, informal reviews, and the formal appeals process.
“We will continue to provide facts, not fragments, so that property owners can make informed decisions,” she said. “Understanding both the property value provided by the Assessor of Property and staff and the Mayor and Metro Council’s increased tax rates is essential. Anything less does not serve the public.”
Property owners are encouraged to review their property value, understand how tax rates impact their bill, and exercise their right to appeal if they disagree with their value. Property owners can appeal their property value every year. For 2026, property owners can appeal their value and/or classification through the Informal Review Request process by the deadline of 4:00 p.m. on Friday, April 17, 2026.
The best way to file an Informal Review Request is to visit the Assessor of Property’s website at www.padctn.org. Access your property according to the directions, then click on the Review/Appeal tab. The deadline for filing an Informal Review for the 2026 Assessment year is April 17, 2026, at 4:00 p.m. If you need assistance in filing your Informal Review, please call 615.862.6080. Decisions will be mailed by May 20, 2026, in accordance with TCA § 67-5-508.
Vivian Wilhoite, Property
Assessor, Metropolitan Nashville-Davidson County
