Below is a graphic representation of the property assessment appeal process for Property Owners who believe their properties are incorrectly or unfairly assessed for tax purposes.

Click on image to see full size.

Note: The first step depicted above, "Discuss the Value with the Assessor" is not mandatory. However, most conflicts and problems can be resolved at this level and is a highly encouraged starting point.

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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 (2) 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
• 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.

A property owner may appear in person or have a family member, attorney, or anyone with written authorization appear on the owner's behalf.  Prior to the appeal hearing, the property owner will be requested to complete an appeal form to be submitted to the Board.  The appeal form provides the property owner the opportunity to state a proposed classification, value and assessed value for the subject property.  It also contains space in which to include information supporting his/her position.  In addition, the property owner is encouraged to bring to the hearing any pertinent information to support his/her appeal, including applicable appraisals, receipts, comparable sales information, income and expense data, cost information, and/or photographs. The materials that are submitted at the hearing should support the property owner's theory of the property’s value and/or classification.  The property owner also has the the right to bring witnesses who can provide relevant information about the subject property. However, any evidence presented should refrain from discussing the property taxes or the property owner's 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 August 1 or 45 days after the Metro Board’s letter is mailed, whichever is later.

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DUTIES OF THE BOARD

The county board of equalization has and shall perform the following duties:

1. Carefully examine, compare, and equalize the county assessments;
2. Assure that all taxable properties are included on the assessment lists;
3. Eliminate from the assessment lists such property as is lawfully exempt from taxation;
4. Hear complaints of taxpayers who feel aggrieved on account of excessive assessments of their property;
5. Decrease the assessments of such properties as the board determines have been excessively assessed;
6. Increase the assessments of such properties as the board determines are under assessed; provided, that owners of such properties are duly notified and given an opportunity to be heard;
7. Correct such errors arising from clerical mistakes or otherwise that may come or be brought to the attention of the board; and
8. Take whatever steps are necessary to assure that the assessments of all properties within its jurisdiction conform to laws of the state and rules and regulations of the state board of equalization.

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67-5-1407.Complaints to County Board of Equalization

(a) (1) Any owner of property or taxpayer liable for taxation in the state has the right by personal appearance, or by the personal appearance of the duly authorized agent of the owner of the property, which agency shall be evidenced by a written authorization executed by the owner or taxpayer, or by representation by an attorney, to make complaint before the county board of equalization on one (1) or more of the following grounds:

(A) Property under appeal or protest by the taxpayer has been erroneously classified or sub-classified for purposes of taxation;

(B) Property under appeal or protest by the taxpayer has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and

(C) Property other than property under appeal or protest by the taxpayer has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.

(2) Upon such complaint being made before the county board, it may hear any evidence or witness offered by the complainant, or may take such steps as it may deem material to the investigation of the complaint.

(b) (1) Any local governmental entity has the right to make a complaint before the assessor of property and county board of equalization on the value of property within the local governmental entity on one (1) or more of the following grounds:

(A) The property has been erroneously classified or sub-classified for purposes of taxation;

(B) The property has not been included on the assessment lists; and

(C) The property has been assessed on the basis of appraised values which are less than the basis of value provided for in part 6 of this chapter.

(2) Upon complaint by the local governmental entity, the county board of equalization shall give the property owner at least five (5) days' notice of a hearing to be held before the board. The notice shall be sent by United States mail to the last known address of the property owner.

(c) The county board may hear any evidence or witnesses offered by the local governmental entity or owner or may take such steps as it may deem material to the investigation of the complaint.

(d) When the assessor of property or the county board of equalization requests from the owner, or the owner's duly authorized agent, specific data regarding the property that is not readily available through public records and is necessary to make an accurate appraisal of the property in question, and such owner or duly authorized agent fails, refuses or neglects to supply this data in a timely manner for the assessor of property or county board of equalization to study and consider, the owner shall thereby forfeit the owner's right to introduce information concerning the property requested by the assessor of property or any local board of equalization, but denied by the lawful owner or the owner's duly authorized agent on appeal to the state board of equalization.

(e) (1) Notwithstanding the provisions of this section to the contrary, in any county having a population of not less than seven hundred seventy thousand (770,000) nor more than seven hundred eighty thousand (780,000), according to the 1980 federal census or any subsequent federal census, any taxpayer, or owner of property subject to taxation in the state, has the right to make complaint before the county board of equalization on one (1) or more of the following grounds:

(A) The property under complaint has been erroneously classified or sub-classified or erroneously assessed for purposes of taxation other than as provided in §67-5-212;

(B) The property under complaint has been assessed on the basis of an appraised value that is more than the basis of value provided for in part 6 of this chapter; and

(C) Property other than the property under complaint has been assessed on the basis of appraised values that are less than the basis of value provided for in part 6 of this chapter.

(2) Any taxpayer, or owner, has the right to appear in person before any county board of equalization, or by an agent having written authorization, by an attorney, by an agent who is registered with the state board of equalization, or by any member of the taxpayer's or owner's immediate family. Any county board may permit written appearance and in that event, any subsequent appeal to the state board of equalization shall be limited to those grounds made by written appearance before the county board.

(3) In the event there may be duplicate appeals filed on any parcel or should the board have reason to believe that representation is not duly authorized, the board may require from any agent, or other representative, written authorization signed by the taxpayer.

(4) No agent or other representative shall file an appeal before the county or state boards of equalization without first obtaining written authorization from the taxpayer.

For detailed listings of the Tennessee Code Annotated, you can go here and search for the TCA number you want clarification for.

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