Tennessee Property Tax Appeals: June 1 Board & SBOE

How Tennessee Assessment Appeals Work

In Tennessee, a disputed assessment must first be appealed to the county board of equalization in the county where the property sits. If you skip that step, the assessment can become final. The county assessor of property is your contact for the board's schedule and the year's filing deadline. Tennessee Comptroller, County Boards of Equalization

Some assessors offer an informal review that can correct a value quickly. Informal review is not an appeal, so file with the county board if you want to keep your further rights. Tennessee Comptroller, Value Appeals

When the County Board Meets

In general, a county board of equalization convenes its regular session on June 1 each year, or the next business day if June 1 falls on a weekend, and stays in session as needed up to the maximum number of days allowed under Tenn. Code Ann. 67-1-404. A county may have an extended session, a special session, or an alternate time set by resolution or ordinance. Shelby County's board meets each year starting May 1 (or the next business day). Tennessee Comptroller, County Boards of Equalization

For the time and location of hearings, to schedule an appointment, or to learn the current year's filing deadline, contact your county assessor of property. We confirm county dates before showing a countdown, and those that we have appear in the table above the county list and on the deadlines page.

Appealing to the State Board of Equalization

If you disagree with the county board's decision, you can appeal to the State Board of Equalization (SBOE). The deadline is on or before August 1 of the tax year, or within 45 days of the date notice of the local board's action was sent, whichever is later. Filing is online, and the SBOE cannot accept filings after the statutory deadlines. Tennessee Comptroller, Value Appeals

What follows:

• Hearing before an Administrative Judge. A Notice of Hearing goes out at least 60 days before the hearing. The judge issues an Initial Decision and Order within 90 days of the hearing, and that order becomes the final SBOE decision if no further appeal is made.
• Board review. A party can ask the full board to review the decision, but review is discretionary and not guaranteed. Deadlines come with the Initial Decision and Order.
• Chancery court. Judicial review requires a petition within 60 days from when the SBOE order becomes final.

Property Tax Relief

Tennessee state law provides property tax relief for low-income elderly and disabled homeowners, and for disabled veteran homeowners or their surviving spouses. It is a state program, and you apply through your county trustee (or your city collecting official, if the property is within city limits). Relief is a reimbursement, not an exemption, so you still receive and pay your tax bills. Tennessee Comptroller, Tax Relief

Eligibility depends on income, and the income of the applicant's spouse is required to determine eligibility regardless of residency or ownership. You can only receive relief on your primary residence. Ask your county trustee for the application dates.

What Evidence Works

• Recent sales of comparable homes, adjusted for size, age and condition.
• Photos and repair estimates for condition problems.
• Errors on the assessor's property record, such as wrong square footage.
• A recent appraisal, if you have one.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them yourself with your county board. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its assessor, board and next date.