Tennessee Comptroller of the Treasury

State Board of Equalization

Cordell Hull Building

425 Rep. John Lewis Way N.

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 a non-refundable filing fee of $10.

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.

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.

Value 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. Direct appeals to the State Board of Equalization are only permissible in limited circumstances.

Tax Relief Appeal Process:

Appeals of eligibility determinations by applicants to Tennessee’s Property Tax Relief Program are filed directly with the Tennessee State Board of Equalization. Appeals must be filed within ninety (90) days from the date notice of the determination was sent.

Disclosure and Consent Statement:

Submission of an appeal is voluntary. By submitting an appeal, you consent to the potential use and disclosure of your materials for purposes of administering your appeal. By submitting an appeal to the Tennessee State Board of Equalization, you agree that the information, documents, and attachments you provide may be shared with local officials, the Administrative Judge, other parties to the appeal, and the public.

Appeal-related materials may become part of the public record. Please do not include sensitive personal information, such as Social Security numbers, financial account information, or other personally sensitive information. Submission of any unredacted information may be subject to public disclosure.