Tennessee greenbelt and property tax — two-site Claxton and Demory¶
Primary capture: greenbelt.md — Tennessee Comptroller / State Board of Equalization greenbelt program text (Agricultural, Forest, Open Space Act; T.C.A. §§ 67-5-1001 et seq. cited in capture).
Official requirements (from capture — verify with assessor)¶
| Topic | Statement in capture | Implication |
|---|---|---|
| Application | Owner must file application with assessor in county where property is located | Anderson application for Claxton parcel(s); Campbell for Demory parcel(s)—separate workflows |
| First-time deadline | March 15 for first-time agricultural/forest/open space | Miss triggers disqualification risk until late rules apply |
| Recording | Approved apps must be recorded with Register of Deeds; recording fee | Budget + clerk coordination |
| Reapplication | Not required unless ownership as of Jan 1 changes | Track deed changes carefully |
| Agricultural land definition | Includes ≥15 acres (with woodlands/wastelands) tests OR long-farmed owner residence tests under statute cited | 5-acre home base may not meet agricultural acreage test—assessor; 120-acre parcel is where test more likely |
Operational recommendations¶
- Maintain a one-page parcel table: legal description, acreage, current use, prior classification, March 15 owner, contact for assessor office.
- Pair greenbelt planning with parcel intelligence worksheets:
Parcel intelligence package.
Professional / county gates¶
- County assessor interprets productivity and portion in agricultural use per statute language in capture.
- CPA for interplay with income tax basis and rollback exposure if use changes (capture discusses rollback appeals at SBOE).
What the wiki does not do¶
- Predict assessed value outcomes or rollback amounts—requires county evidence.