Property Valuation

In Tennessee, when appraising a property for tax purposes, the assessor uses which basis of value?

AInsured value
BAssessed value, which may be a percentage of market value✓ Correct
CReplacement cost value
DInvestment value

Explanation

Tennessee property tax assessors establish an assessed value, which under Tennessee law is a percentage of the property's fair market value (25% for residential, 40% for commercial, 30% for farm property).

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