Sponsored by theTennessee Comptroller of the Treasury,University of Tennessee County Technical Assistance Service,and the Tennessee Association of Assessing Officers

To Discuss: Open Records and Open Meetings Duties of the County Board Assessment Timeline Annual Assessment Process Questions and Discussion

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Office of Open Records CounselCreated in 2008 Helps citizens and government officials better understand Tennessee’s laws on public records and open meetings.Respond to questions and concernsEducational outreachDevelop forms, schedules and policies for public

record requestsPost resources on its website

Policies and GuidelinesBest Practices Model Public Records PolicySchedule of Reasonable ChargesCharges for Frequent RequestsSafe Harbor PolicyInformal Advisory OpinionsMediation of Records DisputesRecords Request Form, Records Response FormInternet Forum Approval

Benefits of Utilizing OORCDetermination of “Willfulness” No Attorney Fees

Schedule of Reasonable Charges Charges Presumed Reasonable

Familiarity with Records/Meetings IssuesNeutral Intermediary We’re FREE

Symbol of Transparency

“Facilitating access to governmental records promotes public awareness and knowledge of governmental actions and encourages governmental officials and agencies to remain accountable to the citizens of Tennessee.”

Schneider v. City of Jackson, 226 S.W.3d 332, 339 (Tenn. 2007).

Tenn. Code Ann. § 10-7-503All public records shall,during business hours,be open to inspection,to any Tennessee citizen,unless otherwise provided by state law.

Creates a presumption of openness! Records are open to Tennessee citizens unless state law

provides otherwise

Courts are to interpret the provisions of the TPRA broadly so as to give the fullest possible public access to public records. Tenn. Code Ann. § 10-7-505(d).

TPRA expresses a clear legislative mandate favoring disclosure of government records. State v. Caewood, 134 S.W.3d 159, 164-5 (Tenn. 2004).

Unless there is an express exemption within the law, disclosure is required “even in the face of serious countervailing considerations.” Memphis Publ’g Co. v. City of Memphis, 871 S.W.2d 681,

684 (Tenn. 1994).

Government Entities State, county and municipal records Includes departments, divisions, boards and other separate

units of government created by law or pursuant to law. • Tenn. Code Ann. § 10-7-503(a)(1) & (2).

“Functional Equivalent” “When a private entity’s relationship with the government is

so extensive that the entity serves as the functional equivalent of a governmental agency, the accountability created by public oversight should be preserved.”

• Memphis Publ’g Co. v. Cherokee Children & Family Servs., Inc. 87 S.W.3d 67, 70 (Tenn. 2002).

Based on totality of the circumstances. • Level of government funding• Government involvement and control over entity• Whether entity created by legislative act or previously

determined by law to be open to public access Burden is on the petitioner

“Open for personal inspection by any citizen of Tennessee.” Tenn. Code Ann. § 10-7-503(a)(2)(emphasis added).

May require presentation of photo ID that includes the person’s address or require alternative acceptable forms of ID. Tenn. Code Ann. § 10-7-503(a)(7)(A)(vi).

• Driver License• Student ID• Utility Bill• Proof of Property Ownership

Proof of citizenship is discretionaryShould be included in Public Records Policy

Tenn. Code Ann. § 10-7-503(a)(1)(A)

Made or received pursuant to law or ordinance; or

In connection with the transaction of official business.

*Does not include the actual device or equipment Doesn’t matter whether created on personal or

government-issued device.

Common “Public Records” Emails, texts, tweets, FB posts Video recordings/surveillance Personnel records Travel/leave information Meeting agenda and minutes Contract/bidding documents Budget records Financial records

Tenn. Code Ann. § 67-5-508

Prior to May 20 of each year, the assessor shall note upon the assessor's records the current classification and assessed valuation of all taxable property within the assessor's jurisdiction; provided, that, in regard to municipalities, the time requirements of § 67-5-504 shall control.The assessor shall hold such records open to public inspection, at the assessor's office, during normal business hours; and shall, furthermore, cause to be published at least once in a newspaper of general circulation within the assessor's jurisdiction, a notice when and where such records may be inspected, such notice to be published not later than ten (10) calendar days before the local board of equalization begins its annual session.

Tenn. Code Ann. § 67-5-508

The notice shall be set forth in the publication within distinct and prominent borders, and shall have a width of not less than two (2) regular columns of such newspaper and a depth of at least four inches (4″). The notice shall state the day upon which the county board of equalization will convene, the last day appeals will be accepted, and a warning that failure to appeal the assessment to the county board of equalization may result in the assessment becoming final without further right of appeal.

Tenn. Code Ann. § 67-5-508

In addition, at least ten (10) calendar days before the local board of equalization commences its annual session, the assessor or the assessor's deputy shall notify, or cause to be notified, each taxpayer of any change in the classification or assessed valuation of the taxpayer's property. Such notification shall be sent by United States mail, addressed to the last known address of the taxpayer, and shall be effective when mailed. The notification shall show the previous year's assessment and classification and the current year's assessment and classification.A notation of the date of any notification of a change in classification or assessed valuation, or a dated copy of such notification, shall be included in the records of the assessor; and such records shall be preserved by the assessor for not less than two (2) years.

Tenn. Code Ann. § 67-5-804

For purposes of assessment of real property, each assessor shall keep a record for each parcel of taxable real property in the assessor's taxing jurisdiction, which shall show the following: (1) The description of the property; (2) The name of the true owner or owners, if known; (3) The value of the land or lot, the value of the improvements, and also

the separate value of any interests in real property or improvements thereon assessable as under § 67-5-502(d);

(4) The classification or sub-classification and the appropriate percentage rate for purposes of assessment;

(5) The actual assessment that results from the multiplication of the value of the property by the appropriate percentage rate; and

(6) Any other information as may be required by the state board of equalization.

“Unless otherwise provided by state law”Tenn. Code Ann. § 10-7-504 30+ Exceptions; 500+ elsewhere in Tennessee Code

“’State law’ includes statutes, the Tennessee Constitution, the common law, rules of court, and administrative rules and regulations.” Tennessean v. Metro. Gov’t of Nashville and Davidson

Cnty., 485 S.W.3d 857, 865-66 (Tenn. 2016), citing Swift v. Campbell, 159 S.W.3d 565, 571-72 (Tenn. 2004).

OORC Report on Statutory TPRA Exceptions 560 statutory exceptions identified in Tennessee Code Committee to review exceptions

Common ExceptionsGov’t Employee Personnel InformationPersonally Identifying InformationSecurity/Surveillance of Gov’t BuildingsTBI Files/Investigative FilesJuvenile Victims/DCS FilesMedical Information – HIPAAStudent Information – FERPAProprietary Information/Trade Secrets

Tenn. Code Ann. § 67-5-303(d)

Assessors have power to examine and obtain information from persons regarding assessment of taxable property in their jurisdiction.

Information obtained pursuant to this section is confidential and can only be disclosed as authorized by that part. Taxpayer or taxpayer’s designee Individuals designated by a judge, subject to protective orders Government officials responsible for administration or collection of taxes

Tenn. Code Ann. § 67-5-402(a)

Apart from a taxpayer's annual reporting schedule filed with the assessor, information required to be filed or submitted by a taxpayer with regard to an assessment of tangible personal property...shall be confidential.

Can only be disclosed as authorized by that part. Taxpayer or taxpayer’s designee Individuals designated by a judge, subject to protective orders Government officials responsible for administration or collection of taxes

Tenn. Code Ann. § 10-7-503(a)(4)

Not required to sort through files and compile information.

Not required to create or recreate record that doesn’t exist.

Requests must sufficiently identify the records

Tennessee Citizen? (if required)Government Entity or Functional Equivalent?Public Record?Do Responsive Records Exist?Request for records vs. informationSufficient description to identify records?

Does an Exception Apply?Entire record or information within the

record?Exception to an Exception?

Tenn. Code Ann. § 10-7-503(g)Every Gov’t Entity must have a policy that includes:

Process for making requests, including any required forms;

Process for responding to requests;

Statement of fees and billing/payment procedures; and

Contact information for the Public Records Request Coordinator (“PRRC”).

OORC Model Policy released January 2017

Tenn. Code Ann. § 10-7-503(a)(7)Requests for only inspection do not have to be in writing and may be made: In person, telephone, fax, mail, email (if used) or internet

portal (if used).

Requests for copies can be required to be in writing or on a form developed by OORC and may be made: In person, mail, email (if used) or internet portal (if used).

Any required forms should be included in policy and must be made readily available to requestors

Inspection vs. Copies

Requests for only inspection: Cannot require the request to be in writing Cannot assess a charge (even for labor) Except under Tenn. Code Ann. § 10-7-504(a)(20) for

redaction of “private records” of a utility

Requests for copies: Can require to be in writing or on a form Can charge reasonable costs incurred to produce the

requested records.

Tenn. Code Ann. § 10-7-503(a)(2)(B)Shall promptly make records available

If not practicable to make promptly available, must do one of the following within 7 business days: Make the information available; Deny the request in writing with the basis for denial; or Furnish a completed record request response stating the

time reasonably necessary to produce the records or information.

Failure to respond as indicated above = denial

OORC Schedule of Reasonable ChargesSchedule sets forth reasonable charges for copies and labor Can charge for copies and labor $.15 per page/$.50 per page for color Use lowest possible labor One hour labor threshold Can charge for redaction of copies Can only charge for labor related to providing electronic

copies unless physical copies are printed

Must provide estimate of costs

Cannot charge if only inspecting records

Recent Policy IssuesRequiring forms for inspectionNot including formsImproper charges/fees Charging for redaction under 504(a)(20)(C) for utilities

Charging for labor re electronic copiesNo contact information for PRRCMandating submission of request to PRRCImproper response times – Prompt requirementUsing personal equipment to make copies What rules are “reasonable” under Tenn. Code Ann. § 10-7-506?

Application of exceptionsForms of ID for citizenship

Tenn. Code Ann. § 10-7-503(a)(7)(A)(vii)Failure to Inspect 2 or more requests to inspect in 6 months Fails to view records within 15 days of being notified that

records are available to view No TPRA requests for 6 months, unless failure to view was for

“good cause.”

Failure to Pay for Copies Government entity provides estimate of costs Requestor agrees to pay estimated costs Requestor fails to pay for copies after they are produced No more TPRA requests until requestor pays costs

Tenn. Code Ann. § 10-7-505Denial Required Failure to respond in accordance with 503 = denial Imposition of unreasonable fee = denial

Petition filed in chancery or circuit court

Burden is on governmental entity to prove denial was justified

Court orders access to records and may impose attorney’s fees if it finds denial was “willful.” “[T]he governmental entity, or agent thereof, refusing to disclose a

record, knew that such record was public and willfully refused to disclose it.” Tenn. Code Ann. § 10-7-505(g).

Evolution of “Willfulness”“Bad Faith” Standard “Willfully” described as synonymous with “Bad Faith.” Schneider v.

City of Jackson, 226 S.W.3d 332, 346 (Tenn. 2007). “City acted consciously to withhold the records with a dishonest

purpose.” Little v. City of Chattanooga, No. E2011-027-24-COA-R3-CV, 2012 WL 4358174, *15 (Tenn. Ct. App. 2012).

Recent Shift to Legal Justification “The analysis focuses on the legal validity of the position of the

government entity” Friedmann v. Marshall County, 471 S.W.3d 427, 439 (Tenn. Ct. App. 2015).

“[I]f a municipality denies access to records by invoking a legal position that is not supported by existing law or by a good faith argument for the modification of existing law, the circumstances of the case will likely warrant a finding of willfulness.” Clarke v. City of Memphis, 473 S.W.3d 285, 290 (Tenn. Ct. App. 2015).

Taylor v. Town of Lynnville, No. M2016-01393-COA-R3-CV, 2017 WL 2984194 (Tenn. Ct. App. 2017)

Tenn. Code Ann. § 10-7-503(a)(7)(A)(vii)Municipal Records – MTAS Tenn. Code Ann. § 10-7-702 authorizes the Municipal

Technical Advisory Service to compile and print a records retention manual for municipalities.

http://mtasresource.mtas.tennessee.edu/reference/retention-schedules

County Records - CTAS Tenn. Code Ann. § 10-7-404 authorizes the County

Technical Assistance Service to compile and print a records retention manual for counties.

http://eli.ctas.tennessee.edu/reference/current-retention-schedules

Tenn. Code Ann. § 8-44-101The formation of public policy and decisions is public business and shall not be conducted in secret.

Construed broadly in favor of the public.

Provides the right to attend, not the right to participate.

Applies to all “meetings” of any “governing body.”

What is a meeting of a governing body?“Governing Body” Members of a public body of 2 or more members with

authority to make decisions for or recommendations to a public body on policy or administration.

Includes certain non-profits

“Meeting” Convening of a governing body of a public body for which

a quorum is required in order to make a decision or to deliberate toward a decision.

Doesn’t include executive sessions or workshops

TOMA Requirements“Meetings” must be open to the public“Adequate Public Notice” Meeting Minutes Persons present Motions, proposals and resolutions offered Results of any votes

All votes by public vote, public ballot or public roll callUtilities must meet quarterly Utility District Law of 1937

“Adequate Public Notice”Not defined in TOMADepends on the totality of the circumstances

Sufficient if: Gives interested citizens a reasonable opportunity to

exercise their right to attend.

Content of the notice should reasonably describe proposed actions or decisions TOMA does not require agenda to be included as part of

notice, but advisable for specially called meetings.

“Executive Sessions”Meeting with Attorney

Informational Sessions/Workshops

Hospital Boards

School Safety Planning

Government Audit Committees

TOMA OOPS!What if a governing body violates TOMA?

Any action taken in violation of TOMA is null and void, except commitments affecting public debt. Tenn. Code Ann. § 8-44-105

Court has broad jurisdiction to issue injunctions, impose penalties and otherwise enforce purpose of TOMA. Tenn. Code Ann. § 8-44-106 Court retains jurisdiction and governing body must report to

the court semi-annually re TOMA compliance

Lee Pope or Rachel BuckleyOffice of Open Records Counsel

(615) 401-7891open.records@cot.tn.gov

http://www.comptroller.tn.gov/openrecords

The first level of formal review for property tax assessments in TennesseeThe duties of the County Board are listed under Tenn. Code Ann. § 67-5-1402Some of these are: Hear complaints from taxpayers Adjust assessments to reflect value Correct clerical mistakes

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The CBOE does not have the authority to: Accept “greenbelt” applications Determine exemptions (other than

governmental) Review prior year assessments

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Senate Bill 351/House Bill143, 111th General AssemblyAssessors may provide taxpayers with an informal review of assessments made pursuant to § 67-5-504 or made during a county reappraisal pursuant to § 67-5-1601 if the following requirements are met: (1) The informal review concludes at least ten (10)

days prior to county board of equalization adjournment; and

(2) The assessor informs the taxpayer in writing of the taxpayer's right to appeal to the county board of equalization if dissatisfied with the outcome of the informal review.

Under Tenn. Code Ann. § 67-1-403, the CBOE must: Elect a chairman and a secretary Keep a daily record of its transactions — and

sign the record Have a quorum (i.e., a majority) to conduct

business

Use of alternates (Tenn. Code Ann. § 67-1-401(d))

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Assessor or deputy assessor sits with the board in an advisory capacity to assist

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Access to public records and public meetings promotes governmental accountability and transparency by enabling citizens to keep track of what the government is doing.

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The formation of public policy and decisions is public business and shall not be conducted in secret.

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“Governing body”: two (2) or more members authority to make decisions for or

recommendations to a public body on policy or administration

“Meeting”: Convening/gathering of a governing body of

a public body Quorum is required (either to make or to

deliberate toward a decision) on any matter

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All “meetings” of any “governing body” are declared to be public meetings open to the public at all times, except as provided by the Constitution of Tennessee.

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Tenn. Code Ann. § 8-44-101 et seq.

Construed broadly in favor of the publicProvides the right to attend and observeDoes not guarantee the right to participate in or speak at meetings

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Under Tenn. Code Ann. § 67-1-404, the CBOE convenes on June 1 and meets no longer than: Six (6) days with population of 10,000 or less Ten (10) days with population of over 10,000

and under 20,000 Fifteen (15) days with population over 20,000

and under 35,000 For more than fifteen (15) days but no more

than thirty (30) days with population over 35,000

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Time may be extended or the board may be called into special session by the county mayor if the county legislative body cannot act. (Tenn. Code Ann. § 67-1-404(b)(2))

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Any owner of property or taxpayer liable for taxationAny authorized agent - with written consentAttorneysLessees legally responsible for tax

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What is a conflict of interest vs. an appearance of impropriety?When should you disclose?When should you recuse yourself?

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The burden of proof is on the one appealing — this is generally the property owner or taxpayer.There must be sufficient evidence to shiftthe burden to the assessor.

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After reaching a decision, written notice must be sent by the county board to the property owner. (Tenn. Code Ann. § 67-5-1411(b))The county board members should strive for the appearance as well as the reality of fairness.

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Tenn. Code Ann. § 67-5-1410 Certification of assessments

“We have made only. . .changes in assessments and classifications as in our judgment are proper, just and equitable and are prescribed by law; and we have faithfully discharged all our duties without fear, favor, or affection to the best of our knowledge and ability in accordance with the laws of the state of Tennessee.”

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Tenn. Code Ann. § 67-1-403 (c)

The board shall keep a daily record of its transactions, and sign the record.

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Tenn. Code Ann. § 67-5-1412(b)(2)…a taxpayer or owner may, with the written consent of the assessor, appeal the valuation of industrial and commercial real and tangible personal property to the local board of equalization, or directly to the state board of equalization.

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Only in the following 61 counties:Anderson Benton Bledsoe Bradley Campbell Cannon

Carter Chester Clay Cocke Cumberland Davidson

DeKalb Dyer Fentress Franklin Grainger Grundy

Hamblen Hamilton Hancock Hardeman Hardin Henderson

Henry Hickman Houston Humphreys Jefferson Johnson

Knox Lake Lawrence Lewis Lincoln Macon

Marion Maury McNairy Meigs Monroe Moore

Morgan Obion Perry Pickett Rhea Robertson

Scott Sequatchie Sevier Smith Stewart SumnerTrousdale Union Van Buren Warren Wayne White

Wilson

Questions ?

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Whe

n?

Mar 1 – TPP forms due; GB forms due

May 20 – Local assessment roll due; exemption forms due

Jan 1 – Assessment status determined, exc. exemptions, prorations

Jun 1 - County board convenesJuly 1 – Tax rate set

1st Mon. in Oct. – Taxes billed

Aug 1 - Deadline for local appeals to SBOE

Sept.Jan-Mar May-Jun Jun-Aug Oct-Dec׀---------------׀---------׀---------׀--------׀---------------׀

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Assessor of Property appraises and classifies the property and then applies the statutory percentages to appraisals to determine assessments.

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Assessments are classified based on use: Farm and residential:

• 25% of value for Real Property

Commercial• 30% of value for Tangible Personal Property

• 40% of value for Real Property

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As stated in the Tennessee Constitution, each county elects, for a four-year term, an assessor of property. His or her role is to accurately identify, list, appraise, and classify all taxable properties in preparation of the annual assessment roll. An assessor is also a resource to property owners regarding the appraisal and appeal processes. Real Property Personal Property

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Tenn. Code Ann. § 67-5-1601(a)(4)Is required by state law to maintain a program of real property sales verification

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RESIDENTIAL/FARM SALES QUESTIONNAIRE

COUNTY # ______DIST____MAP___________GP________CMAP __________ PARCEL__________ PI_____SI_____ Buyer ___________________________________ Seller _____________________________________ Address __________________________________ Seller's Phone # _____________________________ __________________________________ Buyer's Phone ______________________________

Date of Sale________ Deed Book______ Page______ Deed Consideration_______ or # of Acres_______ 1. What is the actual purchase price of this property? _________________________________________ 2. Are buyer and seller related (family, partnership, corp.)? Yes_____ No_____ If yes, please explain. ________________________________________________________________ 3. Did this property have any buildings at the time of sale? Yes_____ No_____ 4. Type of Sale: Auction_____ Realtor_____ Owner_____ 5. Did this purchase involve the exchange or trade of real estate? Yes_____ No_____ If yes, please explain. ________________________________________________________________ __________________________________________________________________________________ 6. Have any physical changes been made to the property since the sale? Yes_____ No_____ If yes, please describe_______________________________ Approximate Cost $________________

7. Terms of Sale: Cash_____ Owner Financed_____ Bank Financed_____

8. Property purchased for: Residence______ Farm_____ Investment______ Other______ 9. Was personal property included in the sale? Yes_____ No_____ If yes, please estimate the value and explain $_________________________________________________________________________ (The value for nontaxable items such as timber, equipment, livestock, vehicles, and furniture that were included in the selling price should be removed to determine the value of the real estate only.) 10. Signature of person completing form: __________________________________________________ Signature of Verifier_________________________ Date ______________ Verification of Data by: Buyer _____ Seller_____ Agent______ Data Obtained from: Interview: Personal_____ Phone_____ Date______________

Questionnaire mailed _____ Date_______________ Questionnaire returned _____ Date_______________ Verification: Q____ L____ D____ Reason Code______________

Lot Size

THIS SPACE

FOR ASSESSOR

USE ONLY

This form prepared by State of Tennessee, Division of Property Assessments authorized by TCA 67-5-1601(b). CT-0374 (9-06)

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Self reportingSchedule returned by March 1Assessor provides a list of late filed schedulesLate schedules approved by CBOE

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Appealing a forced value before the board. Completed schedule Asset list Appraisal

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Property appraisals are established during periodic reappraisal programs using current real estate values on either a 6 year cycle 5 year cycle 4 year cycle

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Between reappraisals, the Assessor’s appraisals generally remain constant, with the exception of instances where property has changed such as New buildings Additions Demolitions

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The Assessor’s office performs a systematic field review of a portion of the county each year so that during a reappraisal cycle all parcels of property are reviewed.Changes to the property discovered during review may be added to, or subtracted from the property value between reappraisals.

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An appraisal is an estimate of the most probable selling price of a property.Mass appraisal is the systematic process of valuing a group of properties by using market data, standardized methods, and statistical modeling. Assessors of property often rely on valuation equations, tables, and schedules developed through mathematical analysis of market data. Mass appraisal is one step in developing the assessment roll, the official list of properties that are assessed for property tax purposes within a given jurisdiction. In Tennessee, the assessment roll must be complete by May 20.

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Correct physical characteristics listed such as dimensions, construction type, age and condition of buildings; size and features of landComputer resources used to assist in the analysis and calculations requiredIMPORTANT: Assessor’s experience and judgement

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AssessorInformal Hearings

County Board of Equalization

State Board of Equalization(must first appeal to County Board)

Chancery Court

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Local governing bodies determine property tax rates.The tax rate is typically set after the County Board of Equalization hearings are over.The County Board of Equalization has no control over the tax rate!

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Look for unique problems such as: Physical depreciation above the norm Functional problems with the structure Economic obsolescence from an external

source

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Look for unique problems such as: Listing errors or clerical mistakes Inconsistencies in pricing Seek assessor recommendation

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What types of evidence should we look for? Comparable sales Recent photos Insurance replacement value Any appraisal of the property

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What types of evidence should we look for? Architectural plans Cost to build Cost to cure any physical or functional problem A real estate listing

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CBOE exists to give every property owner a chance to be heard.The goal is not to become an appraiser, but to decide values based on consistency, equity, and evidence.Decisions should be based solely on evidence, not feelings.

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The Division of Property Assessments’ purpose is to serve the people of Tennessee by ensuring fair and equitable property tax administration. Monitors the work of Assessors to ensure

proper procedures are followed Provides technical assistance during

reappraisals programs Provides manuals and educational programs

for use by Assessors

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Where to get more information State statutes, rules, and manuals Assessment/Appraisal texts (IAAO, AI) Other training opportunities Local Assessor’s Office Division of Property Assessments https://comptroller.tn.gov/office-

functions/pa.html https://comptroller.tn.gov/boards/state-

board-of-equalization.html

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Questions ?

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Thank You for Attending

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