Buckingham was sworn in on September 1, 2010 to begin serving his first full term as Assessor of Property. Scott had served two terms as County Commissioner for District 7 until being appointed Assessor, and brings a vast knowledge of the housing market as he was owner of Buckingham Construction Company. He and his office staff bring professional and courteous service to the public.

Assessor of Property is responsible for locating, listing, classify and value all properties inside Washington County, Tennessee. 1. Locate: Land, Building, Changes, Subdivisions...etc. 2. List: All the property's improvements and the land value. 3. Classify: Residential-25%, Commercial & Industrial-40%, Farm-25%, Exempt-0%, Public Utility(personal & real)-55%, Personal Property-30%. 4. Value: 3 ways to determine value (1. Market Approach, 2. Cost Approach, 3. Income Approach). There are two classes of property: (1) Personal Property and (2) Real Property. 1. Personal Property: Consist of furniture, machinery, equipment, fixtures and other items that are moveable. *****Personal Property schedule is required to be filed by March 1st of each year. 2. Real Property: Is considered structures, land, all buildings and improvements. His second basic function is appraisal of property, upon which the assessed value is calculated. This is done by applying the classification percentage as stated in the Tennessee Constitution to the appraised value of the property and to be completed by May 20th of each year. This amount is taxed according to the rate established by the County Commission. To keep appraisals current, reappraisals are done in a continuous five-year cycle. This reappraisal is to ensure market value and equity throughout Washington County. Each parcel of property is reviewed during reappraisal. ***Appeals can be made to the County Equalization Board and on to the State Board of Equalization. He is also required to keep current indexes of taxpayers and to maintain the property maps of the county. Washington County has GIS (Geographic Information System) on CAD System. Maps are updated showing combined parcels, split of parcels, surveys, subdivision...etc. These maps are stored for the viewing of the public in the Assessor's office. The assessor is authorized by statute to appoint one deputy for each 4,500 parcels in the county. Each deputy has the same power, duties and liabilities as the assessor concerning the appraisal, classification and assessment of property. Washington County currently has a Tax Relief Program (not a tax freeze). Please check with the County Trustee's office at 423-753-1601 to see what the qualifications are. The Property Assessor does not: * Set tax rate * Send out tax bills * collect taxes

County Board of Equalization