Assessor of Property
Teresa Kinsler

Teresa Tipton Kinsler, Assessor of Property

Teresa has worked in the Assessor’s Office since 2009 and served as the Assessor since 2016. Teresa has not only completed training through the DPA but also is certified under UT’s county Technical Assistance Services as a public administrator. Thank you for the opportunity to serve you! My staff and I take pride in serving the citizen’s of Unicoi County. You will be greeted with a smile and the utmost respect to assist you with your needs. We are honest, hardworking, respectful, and transparent in the jobs that we do. Please do not hesitate to call the office if you have any questions.

Meet the team:

Contact us about your appraisal and assessments. We’re happy to answer any questions and collaborate with the public in achieving fairness and equity in values for all.

Sarina Woodby - Chief Deputy Assessor

GIS Mapper / Deeds

Morgan Casey - Deputy Assessor

PP Rep.

Donna Gardner - Deputy Assessor

Administrative Assistant

Office:

100 N. Main Ave
P.O Box 257
Erwin, TN 37650

Phone: 423-743-3801
Fax: 423-743-2001
Email: teresa.kinsler@cot.tn.gov

Hours:

Monday – Friday
9:00 am – 5:00 pm
other time by appointment

Staff:

Teresa Kinsler- Assessor
Sarina Woodby – GIS Mapper / Deeds
Morgan Casey – Personal Property Rep.
Alexis Whaley- Field Appraiser
Donna Gardner- Administrative Assistant

Teresa Kinsler, the current property assessor, is required by the Tennessee Constitution to list and value all property subject to ad valorem taxation on an assessment roll each year. The mission of the Unicoi County Assessor of Property office is to discover, list, classify, and value all taxable property within Unicoi County, Tennessee for Ad Valorem tax purposes. This includes conducting a state mandated county wide reappraisal every five years. Our office is responsible for maintaining ownership records, editing and maintaining assessment maps, preparing tax rolls for the county Trustee and the Town of Erwin, reporting assessments to the local and State Board of Equalization and managing Greenbelt and Forestry assessments.

The “ad valorem” basis for taxation means that all property should be taxed “according to value” which is the definition of ad valorem. The assessed value is a percentage of “fair market value” or “use value” as prescribed by law. Property is assessed as follows:

Residential Land-25% of its “fair market value” or “use value”
Commercial Property-40% of its “fair market value”
Personal Property-30% of its “fair market value”

To arrive at “fair market value” for your property the assessor must know what “willing sellers” and “willing buyer” are doing in the marketplace. She must also keep current on cost of construction in the area and any changes in zoning, financing, and economic conditions which may affect property values. The assessor uses the three nationally recognized appraisal approaches to value, those being cost, income, and market. This data is then correlated into a final value estimate by the appraiser. After your appraisal has been made, the appropriate percentage of value required by law is calculated as your “assessed value.”

When additional taxes are voted by the people, an individual’s property tax bill will increase. Also, when market value increases, naturally, so does the assessed value. If you were to make improvements to your existing property, for instance, add a garage, an additional room, or a swimming pool, the “fair market value” and, therefore, the assessed value would also increase. The assessor has not created the value. She simply has the legal and moral responsibility to study those transactions and appraise your property.

Taxable property is divided into two classes, real property and personal property. Real property includes land and all buildings, structures, and improvements to the land. Personal property is machinery and equipment, fixtures, furniture, and other items that are movable in nature used by a business.

Assessor Teresa Kinsler and her team are legally and ethically obligated to conduct
their jobs fairly and impartially. No one gets any special favors, and no one gets
singled out for unfair treatment.