Property Valuation

Assessed value for property tax purposes in Tennessee is typically a percentage of:

AThe replacement cost of the structure
BMarket value as determined by the county assessor✓ Correct
CThe purchase price at the time of acquisition
DThe appraised value set by a state-certified appraiser

Explanation

In Tennessee, assessed value is calculated as a percentage of the property's appraised (market) value, as determined by the county assessor. For residential properties, the assessment ratio is 25% of appraised value.

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