05/12/2026
Tonight, I present our annual budget request for the Rutherford County Reappraisal Budget and one issue demands the public’s attention.
The proposed cuts to the Reappraisal Program by the County Mayor will materially impact county operations and the services taxpayers rely on.
The Assessor’s Office requested $4,217,082 to carry out Rutherford County’s state mandated reappraisal duties. The Mayor’s proposal cuts $134,458. It is the only significant reduction to any major county department or office.
And unlike other departments where his recommended reductions focused on travel, consultants, or optional spending; cuts to the Reappraisal Budget strike at core personnel costs: deputies, payroll burdens, pension obligations, and the staffing structure required to complete the countywide reappraisal.
That matters because Tennessee law requires counties to maintain a functioning reappraisal program to ensure fair, equal, and lawful taxation. By undercutting staffing it risks:
• Delays in the reappraisal cycle
• Unequal assessments
• Higher appeal volumes
• Potential state intervention
Meanwhile, several other departments which report to the mayor retained their full operational budgets even after discretionary trims.
So the question becomes: Why was a state required operational function treated differently? Was it personal? Was it political?
This is not about politics. It is about operational capacity, legal compliance, and protecting taxpayers.
The County Commission now has the opportunity and responsibility to approve the requested funding so Rutherford County can meet its statutory obligations and maintain fair, accurate assessments for every property owner.
Contact your County Commissioner and request their support of fully funding your Rutherford County reappraisal Program.
The projected payroll figure of $2,204,853.26 was derived through a multi-step calculation based upon the current salary schedule for the Rutherford County Property Assessor’s Office.
First, the existing payroll totals were reviewed using the “Employees Per Pay Method Report” dated January 12, 2026. That report reflected total salary expenditures of $2,085,520.00, which included the elected Assessor’s salary of $158,478.00.
To isolate operational staffing costs apart from the elected official compensation, the Assessor’s salary was removed from the calculation:
• Total current payroll: $2,085,520.00
• Less Assessor salary: $158,478.00
• Operational staffing subtotal: $1,927,042.00
A 3% adjustment was then applied to account for projected salary growth and compensation adjustments:
• 3% increase: $57,811.26
• Adjusted staffing total: $1,984,853.26
Finally, four additional unfilled positions were added to the projection. These positions were presented to the office by Human Resources as funded positions budgeted at $55,000 each, resulting in an additional $220,000.00 in projected personnel costs.
• Four additional positions: $220,000.00
This results in a final projected payroll total of:
$2,204,853.26
