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Tennessee Property Tax Assessment: How It Works and How to Appeal
In Tennessee your county assessor of property sets two numbers for your home: an appraised value (the estimated market value) and an assessed value (a percentage of that). Your tax bill is built from the assessed value. If the appraisal is too high, everything after it is too high.
Everything below comes from the Tennessee Comptroller's pages, opened on 2026-10-27: Property Tax Reappraisal and Certified Tax Rate, Understanding Tennessee Property Assessments, County Boards of Equalization and Appealing to the State Board of Equalization.
How assessed value is set
- Residential and farm property is assessed at 25% of fair market value. Commercial and industrial is 40%, public utility 55%.
- Tax rates are per $100 of assessed value and are set and collected locally.
- Counties reappraise on a 4-, 5- or 6-year cycle. The goal is market value as of January 1 of the reappraisal year. In between reappraisals, your appraised value usually stays put unless something changes on the property.
The Comptroller also explains the "certified tax rate": after a reappraisal, the rate is reset so the county collects about the same total taxes as before. Your own bill can still go up if your home was revalued by more than the county average.
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A worked example (numbers made up for illustration)
Say the assessor appraises your house at $320,000 and the combined local rate is $2.50 per $100 of assessed value. These figures are illustrative, not any county's real rate.
| Appraised | Assessed (25%) | Tax at $2.50 per $100 |
|---|
| Notice says | $320,000 | $80,000 | $2,000.00 |
| Comparable homes support | $290,000 | $72,500 | $1,812.50 |
That is $187.50 a year, and it repeats until the next reappraisal. A $30,000 correction in appraised value is a $7,500 correction in assessed value, which is why small errors in square footage or condition matter.
The appeal steps and dates
- Informal review with the assessor. The Comptroller says appeal rights run "from an informal review to an appearance before an administrative law judge." Many owners start by showing the assessor's office their evidence.
- County Board of Equalization. The Comptroller says an assessment "must be appealed to the county board of equalization to preserve the taxpayer's right to further appeal." The board generally "convenes its regular session on June 1st of each year" (the next business day if June 1 is a weekend). Counties can set a different schedule: Shelby County, for example, meets on May 1. Confirm your county's session dates on your assessor's site.
- State Board of Equalization. An appeal "must be filed on or before August 1 of the tax year" or "within forty-five (45) days of the date notice of the local board action was sent, whichever is later." Appeals are filed through the State Board's online filing service. You must show "by a preponderance of the evidence" what the correct assessment should be.
- Chancery court is a further option after the State Board, per the Comptroller's overview.
After a county-wide reappraisal, the State Board page notes that an increase in value on its own does not make an assessment invalid. You need evidence the value is wrong, not just that it went up.
You can also carry an appeal through later years: the State Board permits consolidating and amending a real property appeal "up through an entire reappraisal cycle."
What evidence works
- Recent sales of similar nearby homes that sold for less than your appraisal.
- Errors on your property record card: wrong square footage, bedrooms, finished basement that is not finished, a garage that does not exist. See how to check your property record card.
- Condition problems the assessor could not see: foundation, roof, water damage, with photos and repair estimates.
- Unequal treatment: similar homes on your street appraised lower.
More on what wins: what evidence wins a property tax appeal.
County guides
Frequently asked questions
Does my appraisal change every year?
Not usually. Counties revalue real property on a 4-, 5- or 6-year cycle, with changes in between mostly tied to new construction or other changes to the property.
Is a higher appraisal automatically a higher tax bill?
No. The certified tax rate process is meant to keep total county revenue the same after a reappraisal. Your bill rises if your value rose faster than the county's overall.
Do I have to go to the county board before the State Board?
The Comptroller says the county board appeal preserves your right to further appeal. Start there.
What does it cost?
The State Board page says staff check for a filing fee but gives no amount. Check the current fee in the State Board's online filing service before you file.
We are a research tool, not attorneys or a tax firm. We prepare your appeal documents and you review, sign and file them yourself.
Check your number first
Not sure your appraisal is out of line with similar homes? Run the free check. It takes a couple of minutes, needs no account, and tells you straight when the numbers do not support an appeal.
