MURFREESBORO, Tenn. – A Tennessee administrative judge has ruled that 12 Rutherford County properties should be classified as residential, not commercial, reversing retroactive property tax changes that Rutherford County Property Assessor Rob Mitchell says he warned state officials were not authorized under Tennessee law. Listen to our full interview with Assessor Mitchell above this article, simply hit the play button above.
The ruling was issued June 11 in Charlie Butler v. Rutherford County Assessor’s Office, APD Case No. 53.02-260293J. Administrative Judge Mark Garland determined that the commercial classification of the properties for tax years 2023 and 2024 should be reversed and changed back to residential.
The case centered on 12 condominium units owned by Charlie Butler, a Murfreesboro-area property owner who purchased the units as personal retirement investments. According to the order, the properties are located in Rutherford County, are subject to homeowner association restrictions limiting them to residential use, and had been classified as residential from the time Butler purchased them until assessment change notices were issued…