AD VALOREM TAX REPORT FILES AND QUESTIONNAIRE

The Ad Valorem Tax report is on our web site and available for the public by February of each year. The example attached is the Motor Carrier Ad Valorem Report, it consists of 7 pages. The information requested is listed on the top of each page, some of the information requested is Real and Personal Property Located in Tennessee, Carrier Operating Property Summary, Over the Road Equipment, and List of All Tennessee owner/operators. The other company types Airfreight, Airline, Barge Lines, Electric Cooperatives, Electric, Gas, Motor Bus, Private Cars, Pipeline Power Transmissions, Railroads, Telephone Coop, Telephone Long Distance, Telephone, Wireless Carrier, Wireless management and Water & Sewerage have to fill out the Ad Valorem Tax report also, but each report has different information. The report can be filed by paper and mailed in or it can be filed electronically. The deadline for these reports to be filed with our office is April 1 of each year. This report provides information that allows our staff to analyze and determine the assessment for the company. The company is then notified of their assessment by the 1st Monday in August. The Ad Valorem Tax questionnaire is part of our discovery process. This report provides information with the type of presence they have in Tennessee. The questionnaire is sent out in January but is ongoing throughout the year. When we receive the questionnaire it is analyzed by our staff to determine if they are required to file an ad valorem report. If so, the company will be required to file an Ad Valorem report with our office and added to our roll.