Donna Whitaker - Sullivan County, TN Assessor of Property

05/01/2026

In this video, Comptroller Jason Mumpower helps explain the Assessors role and how that role differs from the taxing authority. He also explains your right to appeal your change notice assessment.

Tennessee Comptroller Jason Mumpower talks about the Revaluation Process in Tennessee's 95 counties. He also discusses the role of the Assessor vs the respon...

05/01/2026

Sullivan County Property Owners,
As your Assessor of Property, I want to briefly explain how reappraisal and property taxes work in Tennessee.

Our system has three steps:

1. Reappraisal
Tennessee law requires all properties to be updated to current market value through a reappraisal process. For 2025, this included over 88,000 properties across Sullivan County.

2. Certified Tax Rate
After values are updated, the Tennessee Comptroller of the Treasury calculates the Certified Tax Rate. The Certified Tax Rate is adjusted to keep total county revenue about the same as the previous year. Just like each property is different, each property owner’s revaluation will reflect the current market value in their area.

3. Adoption of the Tax Rate
The County Governing Body (County Commission) and City Councils review the Certified Tax Rate. In order to maintain a balanced budget, the County Governing Body and City Councils can increase the Certified Tax Rate.

What this means for you:
• Even if your property value increases, your tax bill may not.
• When values go up, the certified tax rate typically goes down.
• Did you know? Tennessee uses fractional assessments, meaning Residential Property is taxed at just 25% of its appraised value.

The goal is simple: keep taxes fair and consistent for property owners countywide.

Our office is required by state law to determine fair market value using standards set by the Tennessee Comptroller of the Treasury to ensure equitable assessments for all.

The Sullivan County Board of Equalization meets annually.
2026 property value appeal appointments can be made from May 1 - June 1, 2026 by calling 423-323-6455.

Please feel free to share this post with others who might find it helpful.

02/02/2026

Sullivan County, Tennessee Business Owners, Tangible Personal Property Schedules have been mailed out. These are due back March 1, 2026.

02/01/2026

01/26/2026

📣 🧊 🧊 🍼 🎶

All Sullivan County Government Offices will be closed on Monday, January 26, 2026, due to inclement weather.

07/16/2025

Reminder, tomorrow July 17, 2025 is the County Commission public hearing concerning the budget and setting the County property tax rate.

Sullivan County Tennessee Commission Public Hearing will be held on July 17, 2025 at 4:00pm. This hearing will be concerning the budget and setting the County property tax rate.

07/07/2025

Sullivan County Tennessee Commission Public Hearing will be held on July 17, 2025 at 4:00pm. This hearing will be concerning the budget and setting the County property tax rate.

06/07/2025

The 2025 certified tax rate has been estimated at $1.6129 as a result of the reappraisal value increase across Sullivan County.

Once a certified rate is calculated by the Assessor, Mayor and reviewed by the State Board of Equalization, it is submitted to the Sullivan County Commission for formal determination, usually for consideration with the budget. If the budget will require an increase above the certified rate, the County Commission must publish notice of a public hearing on whether to exceed the certified rate and then may proceed to adopt an actual tax rate after the hearing. If the certified tax rate is exceeded, the County Commission must send the State Board of Equalization an affidavit of publication for the hearing notice, and a certified copy of the final tax rate ordinance or resolution.

Learn more about how property taxes are calculated in Tennessee. This video explains how property tax bills are calculated for residential property. For more...

04/24/2025

Sullivan County Property Assessor Update Thursday April 24, 2025:

Due to the continued volume of phone calls, we are extending the deadline to set up an appointment for an informal hearing into next week.

We understand your frustration with our phone lines being busy, we assure you that all available employees are answering as many calls as possible every day. We are giving each person the attention they deserve with each and every call and walk-in.

The office is also open for walk-ins to make appointments during regular business hours.

Again, the office hours are Monday-Friday 8:00am-5:00pm. The phone number to call is 423-323-6455.

04/21/2025

Sullivan County Property Assessor Update Monday April 21, 2025:

There have been a large number of assessment change notices returned undeliverable. If you have not received yours and would like to know what your updated appraisal is, you can find it at assessment.cot.tn.gov
From that website, select Sullivan County, search by your name as it appears on your deed, or by your street address.


We will continue taking calls through Friday April 25, 2025, to schedule appointments for informal hearings. Office hours are Monday- Friday, 8:00am-5:00pm. We are experiencing a high volume of calls, so please be patient and keep trying. We are working persistently to take your calls so we can make appointments for anyone who would like an informal hearing.

The number to call is 423-323-6455.