How do I appeal my property tax assessment in Tennessee?

Tennessee property tax appeals are governed by T.C.A. Title 67, Chapter 5, Part 14.

1. Assessment Cycle & Ratios

Counties reappraise on 4-, 5-, or 6-year cycles per T.C.A. § 67-5-1601. Residential and farm property is assessed at 25%, commercial/industrial at 40%, personal property at 30% of appraised value (Tenn. Const. art. II § 28).

2. Informal Review with the Assessor

After receiving the assessment notice, request an informal review. Bring comparable sales, photos of defects, and (for commercial) income/expense statements.

3. County Board of Equalization (CBOE)

CBOE convenes June 1 and typically meets through June; deadline to file an appeal is the first day of CBOE's session (often June 1) per T.C.A. § 67-5-1407. Some counties extend deadlines; check locally. Appeal Form available from the assessor's office.

4. State Board of Equalization (SBOE) — Administrative Judge

Appeal a CBOE decision to the SBOE within 45 days under T.C.A. § 67-5-1412. An Administrative Law Judge holds a de novo evidentiary hearing.

5. Assessment Appeals Commission (AAC)

Either party may appeal the ALJ initial decision to the AAC within 30 days (T.C.A. § 67-5-1501).

6. Chancery Court

Final SBOE/AAC decisions are appealable to Chancery Court under T.C.A. § 67-5-1511 within 60 days, then to the Court of Appeals.

7. Greenbelt & Tax Freeze

Greenbelt classification (agricultural, forest, open space) under T.C.A. § 67-5-1001 uses present-use value. Tax Freeze for seniors 65+ in participating counties (T.C.A. § 67-5-705) freezes the tax amount once income qualifications are met.

This is legal information, not legal advice.