Tennessee Code Annotated
Tenn. Code Ann. § 67-5-101 (2026)
Property subject to tax generally
✓ current as of May 2026
All property, real and personal, shall be assessed for taxation for state, county and municipal purposes, except such as is declared exempt in part 2 of this chapter, or unless otherwise provided.
Acts 1973, ch. 226, § 5; T.C.A., § 67-401.
Notes of Decisions
Cited in 12
cases (1 in the last 5 years), 1992–2023 · leading case: Nissan North Am., Inc. v. Haislip, 155 S.W.3d 104 (Tenn. Ct. App. 2004).
Nissan North Am., Inc. v. Haislip, 155 S.W.3d 104 (Tenn. Ct. App. 2004). “Standard of Review This appeal requires us to construe the provisions of the property tax statutes as codified at Tenn.Code Ann. §§ 67-5-101, et seq., and section 904 of the chapter in particular.”
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “The procedure for valuing and assessing property for tax purposes is provided in T.C.A. § 67-5-101 et seq. (1998). Most commercial, industrial, and residential property is valued and assessed locally by county assessors.”
Nw. Airlines, Inc. v. Tennessee State Bd. of Equalization, 861 S.W.2d 232 (Tenn. 1993). “OUR ANALYSIS Most commercial and residential real and personal property in Tennessee is assessed and valued for property tax purposes by local (county and municipal) authorities pursuant to the provisions of T.C.A. § 67-5-101, et seq. Part 13 of Chapter 5 of Title 67 of…”
Kellogg Co. v. Tennessee Assessment Appeals Comm'n, 978 S.W.2d 946 (Tenn. Ct. App. 1998). “We are aware that under T.C.A. § 67-5-101, “[a]ll property, real and personal, shall be assessed for taxation .”
IBM Credit Corp. v. Cnty. of Hamilton, 830 S.W.2d 77 (Tenn. Ct. App. 1992). “Property Tax Act, Tenn. Code Ann. § 67-5-101 et seq. imposes an ad valorem tax based on the value of the article taxed.”
Volunteer Princess Cruises, LLC v. Tennessee State Bd. of Equalization (Tenn. Ct. App. 2016). “” Tenn. Code Ann. § 67-5-1301 (a)(13). These assessments are used by counties and cities for purposes of determining county and city property taxes.”
State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011). “Discussion The assessment and collection of real property taxes for state, county and municipal purposes is governed by Tenn. Code Ann. § 67-5-101 , et seq. Under the statutory scheme, the county assessor is to classify the property, assess its value, and report the assessment…”
In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). “The procedure for valuing and assessing property for tax purposes is provided in T.C.A. § 67-5-101 et seq. (1998). Most commercial, industrial, and residential property is valued and assessed locally by county assessors.”
Davidson Pabts, LLC v. Lucien Worsham (Tenn. Ct. App. 2015). “Tenn. Code Ann. §§ 67-5-101 to -103; see Charter of the Metropolitan Government of Nashville and Davidson County, Tennessee, Art.”
The State Of Tennessee on behalf of Bledsoe Cnty., Tennessee v. Whoriskey, Inc. (Tenn. Ct. App. 2023). “Under Tennessee Code Annotated § 67-5-101, all real property is to be assessed for taxation for county and municipal purposes.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “The procedure for valuing and assessing property for tax purposes is provided in T.C.A. § 67-5-101 et seq. (1998). Most commercial, industrial, and residential property is valued and assessed locally by county assessors.”
Cent. Woodwork, Inc. v. Cheyenne Johnson, Shelby Cnty. Assessor of Prop. (Tenn. Ct. App. 2015). “ANALYSIS This appeal requires us to construe the provisions of the property tax statutes as codified at Tennessee Code Annotated sections 67-5-101, et seq., and section 903 of the chapter in particular.”
— Tenn. Code Ann. § 67-5-101(2003) — 1 case
Nissan North Am., Inc. v. Haislip, 155 S.W.3d 104 (Tenn. Ct. App. 2004). “Standard of Review This appeal requires us to construe the provisions of the property tax statutes as codified at Tenn.Code Ann. §§ 67-5-101, et seq., and section 904 of the chapter in particular.”
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