TN Comptroller questions Rutherford improved properties left off appraisals (2024)

Emails reveal appraisal issue between property assessor and comptroller's offices

Rutherford County Property Assessor Rob Mitchell could face a state warning about updating appraisals in the next county audit, public records show.

Mitchell learned about the possible warning in an April 19 email from Brett Bombick, the appraisal supervisor for the Tennessee Comptroller of the Treasury Division of Property Assessments (DPA), according to public records obtained through a request by The Daily News Journal.

"Items like additional base, detached garage unfinished, and enclosed porches were being left off the property card until tax year 2026," Bombick told Mitchell. "It was also noted that DPA would add a note/warning on the upcoming county audit about the dwellings not being picked up/prorated."

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Mitchell, according to state law, is required to update appraisals for improved properties for tax billing purposes to help fund government and public education services and projects.

"The state, county or municipal tax collector shall collect taxes on the basis of the revised or corrected assessment as prorated by the assessor," states Tennessee Code Annotated 67-5-603. "For the purpose of assessment, an improvement or new building shall be deemed completed and ready for use or occupancy when the structural portion of the building or improvement is substantially completed."

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A property assessor in any of the state's 95 counties could be charged with a misdemeanor for any intentional decision to allow taxable property to be unassessed, according to Tennessee Code Annotated 67-5-306:

"It is unlawful for any assessor or deputy assessor willfully or knowingly to permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or willfully or knowingly to assess any property at less than the percentage of value required by law."

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Mitchell has no warnings from state so far

Mitchell's staff is working on correcting appraisals for improved properties at a time when many property owners in June are appealing appraisals from Mitchell's staff to the Rutherford County Board of Equalization, emails between the property assessor and comptroller offices show.

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Mitchell previously said he discussed the emails between his office and the comptroller's office with his staff.

"There were no properties which escaped assessment or taxation," Mitchell said.

The property assessor also noted that there have been no warnings or findings from officials with the state comptroller to his office so far.

"We meet with them on a regular basis, and their guidance on improvement of our operations is welcome and encouraged," Mitchell said.

The property assessor's office values over 130,000 parcels in Rutherford with about $16 billion in assessments on an annual basis, Mitchell said.

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Improved properties should add revenues following 16.1% tax hike

Mitchell's staff is working on corrections to appraisals for improved properties.

The updated appraisals on the improved properties should generate more property tax revenue following a 16.1% property tax hike for the current fiscal year that ends June 30.

The Rutherford County Commission approved the increase in property taxes by 16.1% June 2023 to eliminate what had been a $64 million budget deficit. Mitchell told commissioners he opposed the tax hike during the public comments part of the meeting.

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Rutherford County Mayor Joe Carr provided the following statement about emails between the comptroller and property assessor officers:

"The email from the comptroller's office inquiring about why the Rutherford County Property Assessor's Office is not updating the property tax rolls for added or removed improvements for different tax years is concerning," Carr said.

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Email correspondence addressing issue

Mitchell staff member Barry Jones provided Bombick with a May 28 email on correcting values of properties.

"I wanted to touch base and let you know that we are finally under way regarding the correction of pickups that were pushed to 2026," Jones told Bombick. "Each item must be touched & investigated to determine if something was simply pushed to the future that should have been added in 2024."

The Jones email suggests the updating of appraisals may take a couple of weeks.

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Bombick responded in a May 28 reply to Jones by saying he'd like to meet with property assessor staff soon about efforts to correct the appraisal issues.

"I want to make sure we are all on the same page," Bombick told Jones.

Reach reporter Scott Broden with news tips or questions by emailing him at sbroden@dnj.com. To support his work with The Daily News Journal,sign up for a digital subscription.