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/

When filing an application for property tax exemption to the State Board of Equalization, you must pay a non-refundable fee to defray part of the cost of processing the application. If your application encompasses multiple parcels, this online system will calculate the total fee due based on the aggregate value of all parcels identified in your application. The application fee is proportionate to the current appraised value of the parcel or parcels the application encompasses and is calculated as follows:

Property Value Fee
Less than $100,000 $30
$100,000 - less than $250,000 $42
$250,000 - less than $400,000 $60
$400,000 or more $120

If the local assessor has not valued the property, the applicant may use the insurance replacement value to determine the appropriate processing fee.

Payment of Taxes While an Exemption Application or Appeal is Pending

Taxes for property or properties which are the subject of an application for exemption before the State Board of Equalization are not considered delinquent if the taxpayer has tendered at least the “undisputed portion” of any taxes owed. In the case of applications for exemption, the undisputed portion is often the entire amount of the assessment. An applicant may choose to either pay the taxes under protest or choose not to pay the taxes while the exemption application or appeal is pending. When the State Board of Equalization issues a determination, 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. For more information on the payment of any undisputed portion and applicable interest, click here. https://www.comptroller.tn.gov/SBOE/whattodo.asp.

Exemption Effective Dates and Tax Roll:

With limited exception, exemptions are only effective for the tax year in which they are applied for. Generally approved as of the date your application is filed with the State Board of Equalization, your organization may owe taxes for any pro-rated portion of the tax year prior to your application filing date. For more information on exemption effective dates click here. https://www.comptroller.tn.gov/SBOE/PDF/20171211ExemptionEffective_date_insert-8-15-2017.pdf

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