Tennessee Comptroller of the Treasury
State Board of Equalization
Cordell Hull Building
425 Fifth Avenue North
Nashville, TN 37243
Phone: (615) 401-7883
http://www.comptroller.tn.gov/SBOE/

Fees:
When filing a property tax value appeal with the State Board of Equalization, you must pay an administrative fee to defray part of the processing cost. Part of the fee ($7 - $17) is nonrefundable. The remainder is for the cost of hearing appeals and is refundable to the extent the appeal is successful or resolved without a hearing, or it is determined that multiple parcels can be considered one property.

Please remit your fee through this online system. If filing an appeal encompassing multiple parcels, the online system will calculate the total fee due based on the aggregate value of all parcels included in one appeal. The fee is proportionate to the current value of the property as follows:

Total Current Appraised Value Fee
Less than $100,000 $22
$100,000 - less than $250,000 $28
$250,000 - less than $400,000 $37
$400,000 or more $67

The following persons are exempt from this fee:

  • Indigent persons – to claim indigency file a Uniform Civil Affidavit of Indigency obtainable from your local court clerk or this office.

  • Senior citizens – you must be 65 years of age or older and your appeal must relate to your principal residence having a value less than $150,000.

Appeal Process:
Generally, you must appeal first to your county board of equalization and then to the State Board of Equalization by August 1 of the tax year under appeal, or within 45 days from the postmarked date of the county board of equalization’s notice.

If you did not first appeal to your county board of equalization, or if your appeal to this office is filed late, you are entitled to show reasonable cause to justify acceptance of your appeal; however, please note there is a cutoff date of March 1 of the year subsequent to the year in which the time for appeal to the State Board of Equalization began to run.

Payment of Taxes While an Appeal is Pending:
You must pay the full amount of any delinquent taxes due against the property for prior years. You must also pay at least the “undisputed portion” of your taxes prior to the delinquency date in order to file an appeal. In doing so, you avoid penalty and interest for delinquent taxes and the possible delay or dismissal of your appeal. Upon final action by the State Board of Equalization, the taxpayer will either receive a refund of any overpayment or will owe the amount of any underpayment of taxes, along with interest at the rate provided by law.

Begin Filing