Tangible Personal (Business) Property

Personal property taxes are levied on temporary or movable property used by a business or profession in the operation of their business such as:

  • Furnishings
  • Machinery
  • Office machines and computers
  • Vehicles

The tax is calculated based on information provided to the Assessor by the business owner on a form titled Tangible Personal Property Schedule. These forms are mailed from and should be returned to this Office. Asset listing forms are also available.

To request any forms, call the Assessor's Office at 423-753-1674. For more information, visit the Tennessee Comptroller of the Treasury, Division of Property Assessments.

Business Licenses

When you obtain a Business License, your information is sent to the Washington County Assessor's Office. This information is used to generate a Tangible Personal Property Schedule which will be mailed by February 1 to each business operating in the County. The schedules are to be completed and returned by the business owner or the business owner's representative to this office on or before March 1.

If the business owner does not receive a schedule, they should call the Assessor's Office for a schedule, at 423-753-1788. All businesses that do not return a schedule will be forced assessed by the county assessor's office.

If the business owner files a schedule and determines later that an error occurred on the schedule, the business owner will have until September 1 the following year to amend the schedule. Forced assessments do not have the right of amendment.

Changes in Assessment Values

Each May, those whose assessments changed in value will receive an assessment change notice. This value should be 30% of the depreciated value filed on the schedule in March.

If you do not agree with this value, you may amend your schedule. If you still do not agree with the amended value, you may appeal to the Washington County Board of Equalization which meets the first Monday in June. Forced assessments cannot be amended or appealed.

Changes in Personal Property or Business Ownership

The Assessor's Office should be notified immediately if the business is no longer in operation or if the personal property has been sold. All documentation should be submitted in writing to the attention of the Business Personal Property Department. For more information, contact the Business Personal Property Department at 423-753-1788.