How do I appeal my property tax assessment?

County Assessor of Property (informal review) / County Board of Equalization - BOE (formal county appeal) / Tennessee State Board of Equalization - SBOE (state appeal) / Chancery/Circuit Court (judicial)

Step by Step

How to do it

Review your assessment notice from the County Assessor of Property; compare appraised value to market value (residential assessed at 25% of appraised value in TN)
Contact County Assessor informally first: request your property record card; present comparable sales or factual errors; many issues resolved informally - especially in reappraisal years when assessors typically hold open houses or review sessions
FILE FORMAL APPEAL WITH COUNTY BOARD OF EQUALIZATION (BOE):
BOE SESSION: County BOEs convene annually; most meet June 1 through June 30 (first business day if June 1 falls on weekend); Shelby County (Memphis): May 1 through June 30; BOE meets until all appeals are heard
FILING DEADLINE: Before the BOE adjourns; file as early as possible; verify exact deadlines with your specific county assessor's office - some counties have informal pre-hearing processes before June; generally May through June for filing
No filing fee for county BOE
File appeal (form from county assessor's website or office); present comparable sales, appraisal, condition documentation
BOE hears case and issues decision
TENNESSEE STATE BOARD OF EQUALIZATION (SBOE): if unsatisfied with county BOE decision:
File appeal with SBOE on or before August 1 of the tax year, OR within 45 days of the date notice of local board action was sent, whichever is LATER
File online through SBOE's online filing system at comptroller.tn.gov/boards/state-board-of-equalization
SBOE filing fee applies; Administrative Judge hears the case
Notice of Hearing sent at least 60 days before hearing
CHANCERY COURT (or Circuit Court): further appeal from SBOE; formal court proceedings; attorney recommended

Details

What you need to know

Required Docs

County-specific appeal form (from county assessor's office)
Supporting evidence: comparable sales, independent appraisal, property record corrections
SBOE: online filing through SBOE portal; filing fee

Fee

County BOE: no fee; SBOE: filing fee (contact SBOE); Chancery Court: filing fees COUNTY BOE DEADLINE: Before BOE adjourns - typically June 30 (June 1 start most counties; Shelby County starts May 1); verify with your county SBOE DEADLINE: August 1 of tax year, OR 45 days from county BOE notice, whichever is later WHERE TO GO: County Assessor (informal + appeal form); County Board of Equalization (formal hearing); TN State Board of Equalization - comptroller.tn.gov/boards/state-board-of-equalization | (615) 401-7883

Where to Go

County Assessor (informal + appeal form); County Board of Equalization (formal hearing); TN State Board of Equalization - comptroller.tn.gov/boards/state-board-of-equalization | (615) 401-7883

County-specific variations apply

TN's 95 counties each have their own County Assessor of Property and County Board of Equalization. Shelby County (Memphis) BOE starts May 1 (earlier than most); Nashville/Davidson County (consolidated government) has its own assessment and BOE process. Knox County, Hamilton County, Rutherford County, and Williamson County BOEs are active in reappraisal years. Rural TN counties may have more informal BOE processes.

Tennessee Notes

Important state-specific details

TN REAPPRAISAL YEARS are especially important - 4-year or 6-year cycle; county BOE sessions are most active in reappraisal years; values can change significantly.
Pay taxes before delinquency date (March 1) even during appeal; SBOE may dismiss appeal if taxes not paid.
TN County BOE PROCESS: BOE can increase, decrease, or maintain the assessment; appeal carries some risk.
SBOE is administered through the TN Comptroller of the Treasury.

Official Source

State office contact

State Office

TN Comptroller, Property Assessments - comptroller.tn.gov | (615) 401-7883; TN State Board of Equalization - comptroller.tn.gov/boards/state-board-of-equalization; County Assessor of Property (varies by county)