SmartFile

Welcome to the Private Car Ad Valorem Tax Report Online Filing System


**If you previously started to file but did not submit it, please click here to log in and retrieve the filing in progress.


  • You may begin your report by clicking the 'Begin Filing’ button.
  • However, If you do not have your company code number, please click here to receive that code.
  • Private Car Companies *Please Read*
  • If you are a private car company that has never been assessed by our office, please contact us at 615-741-0140 before you request a Company Code.
  • If you sold or scrapped all of your railcars by Dec. 31, please email osap.osap@cot.tn.gov with the following information:
    • Subject: Company Name - Railcars Sold/Scrapped
    • Car Marking(s)
    • Date they were sold/scrapped
    • Who the cars were sold to
    There is no need to file a return if ALL railcars have been scrapped or sold.

  • For Motor Bus or Motor Carrier company filings, please click here
  • For all other company filings that are not a Motor Bus, Motor Carrier or Private Car company type, please click here

ALL REPORTS ARE DUE APRIL 1st OF THE CURRENT YEAR.

Begin Filing