Rutherford County Assessor Accuses State Comptroller of Improper Tax Intervention

MURFREESBORO, TN (WGNS) - A simmering dispute between Rutherford County’s Property Assessor and the Tennessee Comptroller’s Office has now boiled into public view. Assessor Rob Mitchell told WGNS that the Comptroller is “sanctioning improper property taxation” by forcing changes to how certain homes in the county are classified.

Mitchell shared an email from longtime property owner Dennis Milnar, who owns several single‑family attached rental homes — commonly known as zero‑lot‑line dwellings. These units share a common wall but are legally recognized as two separate residences. Mitchell said they have been assessed as residential property since the 1980s, consistent with Article II, Section 28 of the Tennessee Constitution.

According to Mitchell, that changed when agents from the Comptroller’s Office directed Rutherford County to reclassify those homes as commercial property. He said the county complied, but only “under duress” and against the advice of the late county attorney Robert Lee, who had issued a legal opinion on the matter shortly before his passing.

Mitchell told WGNS the assessor’s office has worked to correct what he calls an “injustice” affecting both homeowners and renters. But he says every attempt to restore the original residential classification has been blocked. “What we have faced is an intervention from the Comptroller in every case which has been appealed,” Mitchell said. “Their goal is not to ensure equity but to bully citizens into submission in order to cover up their breaches of state law.”

He emphasized that this is not a personal feud, but a constitutional disagreement. “It is a disagreement between a constitutionally elected assessor's intent on following the law as written and an appointed state official who is attempting to change 50 years of constitutional law to conform to theories of his choosing to raise revenue improperly.”

Mitchell said he has testified under oath about the issue and will continue to do so. For now, the dispute leaves local property owners waiting to see whether long‑standing tax classifications will be restored — or whether the state’s directive will stand.

Mitchell's letter to Mr. Milnar:

Mr. Milnar,

Thank you for your kind words. To me, it is a simple question of doing what is right and following the law. It is unfortunate that some state agents have either forgotten or have determined to ignore our state constitution and the laws put in place by our general assembly to protect our citizens from onerous taxation. I know personally of one State Representative who is brave enough to take a stand. Representative Tim Rudd has gone so far as to go on the record and call out the Comptroller. He is a stalwart, honorable and dedicated public servant. Today, it is a rare combination.

Your email has made my day better and brighter. Thank you again for your thoughtfulness.

Rob

Response from local resident:

Dear Mr. Mitchell,

Thank you for sending me the Post Hearing Brief, the Tenn. Code Ann. 67-5-509, and the exhibits A-F to Threshold Memorandum.

I am sorry about the passing of Mr. Robert T. Lee. Your correspondence shows how much you appreciated his legal opinion and support.

I have read all and have a better understanding of our position.

Thank you for your very efficient, very hard work.

Sincerely,

Dennis P. Milnar