Rob Mitchell for Property Assessor: KEEP ROB on the JOB

08/21/2026

If the State came after your rental property's classification, you need to read this.

The Tennessee Division of Property Assessments directed assessors statewide to reclassify single-family rental homes from residential (assessed at 25%) to commercial (assessed at 40%). That is a 60% jump in your assessment ratio — and a harder time keeping rents affordable for your tenants.

Here is what the law actually says. Tenn. Code Ann. § 67-5-501(11) defines residential property as real property containing not more than ONE rental unit. That is a physical, per-property test. It does not ask how many properties you own. It does not ask whether you hold them in an LLC.

The Tennessee Supreme Court settled this in Snow v. City of Memphis. Two independent Administrative Law Judges reviewed this exact fact pattern in 2026 and ruled in favor of residential classification. Attorney General Opinion No. 25-016 confirmed there is no bright-line rule — assessors must examine each property's individual facts, not aggregate portfolios.

As your Rutherford County Assessor of Property, I have filed formal objections, drafted legal briefs, and argued this before the State Board of Equalization case after case. I know what these reclassifications do to property owners who had no idea they were coming.

That is exactly why I launched the Division Intervention Response Package — two print-ready legal documents tailored to YOUR case, built from filings I have actually made right here in Rutherford County.

You should not have to face a state agency intervention alone.

Find me on Uare.ai — search Rob Mitchell, Rutherford County Assessor of Property.

Or call my office directly: 615-898-7750
[email protected]
319 N. Maple St., Suite 200, Murfreesboro, TN 37130

05/20/2026

When state leadership pushed to reclassify single-family rental homes as commercial properties, Property Assessor Rob Mitchell drew a hard line. He recognized it for what it was: a backdoor tax hike that threatened to balloon housing costs for local families by up to sixty percent.Rather than quietly falling in line with the state establishment, Mitchell went public, challenged the state board, and protected local families. That is independent spine. That is public service ahead of personal ambition.

05/20/2026

https://youtu.be/sIwaVCi9KOY

Profile of a True Tennessee Public Servant

05/11/2026

https://youtu.be/2_XOGGKDrp8?si=BJz_DML00aSow73V

When local government works to serve citizens

05/06/2026

A Message of Unity and Purpose
To our newly elected and returning public servants,

First and foremost, I want to extend my sincere congratulations to each of you on your primary victories. For our County Officers, these results are final, and your path forward is now clear. For all of us, this marks the beginning of a vital new chapter.

With the elections behind us, it is time to set aside the competition of the trail and begin the essential process of reconciliation and healing. The strength of our community depends not on our individual victories, but on our collective ability to move forward as one body.

Our Shared Commitment
I hold great hopes for our future and am genuinely excited to serve alongside both my returning colleagues and my newly elected friends. As we step into these roles, let us remember these core truths:

Equality Under the Law: We are all equal in the eyes of the law, and we must uphold that standard for every citizen we represent.

A Standard of Excellence: Our constituents deserve nothing less than our full, best efforts every single day.

Service Over Self: We must let our "guiding light" be the commitment to place service to others above ego and personal interest.

The campaign is over; the work begins now. Let us join together to honor the trust placed in us by the citizens and build a future we can all be proud of.