I’m sure everyone in Sparta and White County has noticed the tremendous growth our county has seen in the last five years. Since our last revaluation in 2020, our office has added close to 800 new taxable parcels to the county’s tax roll. And that growth is not necessarily in any one area of our county. Yes, many of the new homes are still being built in the northern part of the county, but we are seeing growth all over the county, mostly due to some of our farmland being split up into single parcels and/or subdivisions.
Of course, with this growth and the demand for housing in our area, it is without a doubt causing home values to rise in White County. I have heard from many of you and totally understand your concerns regarding your house values and the property taxes could be affected as well. Home values on average based on the 2024 sales (used to determine our 2025 values) here in White County are around 70% to 75% higher than they were in our last revaluation five years ago, in 2020, and that will be reflected in the appraisal of our homes this year in 2025. But always remember, revaluation (or reappraisal) must be, by Tennessee Constitutional law, a “revenue neutral” process! And what do I mean by that? Whatever percentage White County goes up in appraised value this year, the county’s and city’s property tax rates will be lowered by that same percentage amount this year as well! That way, the tax revenue generated this year (2025) will be the same as the previous year (2024), therefore being a “revenue neutral” process.
Once that new property tax rate, certified by the Tennessee Comptroller’s office, is determined, my revaluation responsibilities as your Property Assessor are complete. Then the White County executive, the 14 county commissioners, the Sparta city mayor and city aldermen are given the new lower certified tax rate. Then they, knowing that the new lower certified tax rate will ensure the same property tax revenue as last year, will either leave it alone or raise it to a higher rate that will meet the budget needs of the county and city. Your county and city legislative bodies have total and absolute control of the property tax rate and can reset that rate to whatever is needed to balance the county’s and city’s budgets.
Some of you may be wondering why we are seeing so much growth in White County. According to Tennessee Senator Paul Bailey, Tennessee is fourth in the nation for relocation. Folks, the relocation to this area is not just limited to White County. All of Tennessee is experiencing it. For instance, Overton County (Livingston) is experiencing an average increase of 82% this year, being their revaluation year as well. People are relocating to not just here in Tennessee but to Georgia, Florida, and Texas. People in California, Illinois, Ohio, Michigan, New York and all over the northeast are being so severely taxed, and the cost of living has become so ridiculously expensive that they are selling out and bringing all their cash equity to these four states, including our area. But can you blame them? Tennessee, as well as the other four states mentioned, are the most fiscally healthy and fiscally responsible states in our nation.
Tennesseans are not burdened with things like a state income tax or a state property tax or having to supplement utility union pensions through property taxes… etc. like a lot of states are doing. Taxes in general are lower in Tennessee. Here in White County for instance, we are amongst the lowest tax burdened of all the 95 counties in the state. Yes, there are certain amenities that we don’t enjoy compared to the higher taxed counties, but we are doing just fine without them, in my opinion.
I want all of you to know that it is an honor and privilege to serve as your Assessor of Property, and my team and I will never forget who we work for.
•Junior Jones - Assessor of Property for Sparta and White County
•Christy Hampton – Deputy Assessor, Office Manager and Data Specialist
•Cody Briley – New Construction & Field Review Specialist
•Tucker Hampton – ArcGIS Mapping Specialist
•Madison Smith – Business Personal Property Specialist
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