The Cocke County Property Assessor is a Tennessee constitutionally elected official who serves at the pleasure of the Cocke County citizens for a four-year term of office. It is her responsibility to discover, list, classify, and value all property within the jurisdiction of Cocke County for tax purposes. 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 moveable in nature used by a business.