Property Assessor Davidson County Tennessee

Our appraisers try to learn everything they might need to know about your property in order to appraise it properly, but we recognize nobody knows it as well as you do.

That's why we are always eager to review any information you may have that could affect the value of your property. Each time we send out a notice of a change in appraisal (which for most property owners is once every four years), we tell you how to contact us if you think the appraisal is wrong.

One of our appraisers will discuss the information you make available to us and explain to you how we arrived at our appraisal.

If a correction should be made, we'll do it without your having to file a formal appeal. But if you don't agree with our conclusions after a review, you still can appeal to the Davidson County Board of Equalization. If you don't agree with the local board's decision, you can appeal to the State Board of Equalization.

Please keep in mind that our objective is to treat each property owner equitably, and we have no reason to want to do otherwise.

Sales ratio studies conducted by the State of Tennessee indicate that our appraisals are on target and represent an equitable approach. With the Certified Tax Rate law we strongly supported protecting taxpayers, the aim of reappraisal is equity, not increased revenues, so a finding of equity represents the highest praise we can receive.

The next time you receive a notice of change of your appraisal, note the explanation of methods you can use to have the appraisal reviewed and/or appealed.

Anytime you have a question about your rights, just call our office and we'll explain the process fully, and we'll assist you anyway we can.

Metro Board of Equalization

The Metro Board of Equalization is the first level of administrative appeal for complaints regarding the assessment, classification, and valuation of property for tax purposes. It consists of five (5) property owners selected from different parts of the county to serve two year terms. Because of Nashville’s population, Tennessee law requires two (2) members of Metro's board to be Nashville residents appointed by the city council. The board’s duties include examining and equalizing county property assessments, ensuring that all taxable properties are included on the assessment rolls, eliminating exempt properties from taxation, hearing complaints from property owners/taxpayers, decreasing values of over-assessed property, increasing values of under-assessed property, and correcting clerical mistakes.

The Metro Board of Equalization meets beginning the 1st day of June each year and remains in session until that year’s equalization is complete. Approximately ten days prior to the board convening, the Assessor of Property will publish a public notice in the local newspaper detailing the dates, time, and place the board will be meeting to hear appeals. The procedure for property owners to make an appointment will also be stated in the notice, but normally consists of making a request by phone or in person at the Assessor’s office during the last week of May or the first week of June.

As a property owner, you have the right to appear in person, or have a family member, attorney or duly authorized agent appear on your behalf. Prior to your appeal hearing, you will be provided an appeal form to fill out and submit to the Board. The appeal form provides you the opportunity to state a proposed classification, value, and assessed value for the subject property. It also contains a space where you should identify the information that supports your position. In addition, you are encouraged to bring to the hearing any pertinent information in support of your appeal, including: applicable appraisals, receipts, comparable sales information, income and expense data, cost information, and/or photographs. What you submit at the hearing should support your theory of the property’s value and/or classification. You also have the right to bring witnesses who can provide relevant information about your property. However, any evidence you present should refrain from discussing the property taxes or your ability to pay them, as the Board is exclusively concerned with fair and equitable property classification, valuation, and assessment.

After hearing all of the evidence, the board will make a decision as soon as possible and results will be mailed to the property owner. This normally occurs prior to the end of June. If the property owner is still not satisfied with the decision of the Metro board, the next step is to carry the appeal to the State Board of Equalization. The decision letter from the Metro board will contain directions on how to file an appeal with the State Board of Equalization. By law that appeal must be made prior to 1 August or 45 days after the Metro Board’s letter is mailed, whichever is later.

Appeals Flow Chart	Questions		Law
Metro Equalization Board		State Equalization Board

Comments, suggestions, or error reports