Tax Assessor

Department Description

File applications for Conservation Use Assessment or Preferential Agricultural Assessment between:

January 1st and April 1st
Returns January 1 – April 1 each year

An applicant seeking a homestead exemption as provided in code Section 48-5-44 and qualifying under the provisions of code Section 48-5-44 shall file a written application and schedule with the Tax Receiver charged with the duty of receiving returns of property for taxation at any time during the calendar year subsequent to the property becoming the primary residence of the applicant up to and including April 1st of the following year.