Any property owner who believes that the classification or value assigned to their property by the Assessor of Property is incorrect has the right to appeal that assessment and be heard regarding their opinion of value. Many times a phone call or visit to the Assessor of Property Office can clear up administrative errors or answer questions an owner may have about how the value was developed. If after discussing the complaint with the Assessor of Property, a property owner wishes to file a formal appeal of their property assessment, the County Board of Equalization is the next step in that process.
County Board of Equalization
The County 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 property owners selected from different parts of the county to serve. 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 County 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 normal office hours in the month of May.
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. Once your appeal is scheduled, you will receive a hearing form to fill out and return to the board. Along with the information requested on that form, you should bring any appraisals, receipts, comparable property assessments or other documents that support your theory of the property’s value. 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 values.
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 county board, the next step is to carry the appeal to the State Board of Equalization. The decision letter from county 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 County Board’s letter is mailed, whichever is later.
Associated Fees for Filing Appeals with State Board of Equalization
Persons filing appeals at the State Board of Equalization must now pay a fee to defray part of the cost of processing and hearing property tax appeals at the state level. Part of the fee ($10) is for the cost of processing appeals and is nonrefundable. There are qualifying fee exemptions. Please visit the link below for additional information.
How to Support an Appeal
The property owner should be prepared to support their opinion of the value of their property with documented
evidence such as the examples listed below. This list provides additional evidence but will be used by this office in
accordance with all applicable appraisal standards.
The first required piece of information is an opinion of value from
the property owner.
Appraisal: By independent appraiser reflecting market conditions as of January 1 of the most recent
reassessment year. For example, For Assessments received by the property owner in 2024, Appraisals cannot be dated after January 1, 2024, or ideally before January 1, 2023.
Anything older is not reflective of current value but may be able to be used to confirm physical characteristics.
Photos: Showing existing structural issues or conditions that a buyer may require a seller to repair prior to
closing, or that may impact the market value beyond what the Assessor has already considered.
Repair Estimates: Showing structural issues or conditions that affect the market value of the house. Written
estimates for the cost to correct, deficiencies, or faults with the land.
Statement of Construction Costs: Recent bills or statements demonstrating value of new construction or
additions.
Comparable Sales: Generally, three or more sales of similar houses in the same or comparable neighborhood
that occurred before January 1 of the most recent reassessment year. These should be qualified sales, Click Here to Review the Sales Data Collection and Verification Manual
Insurance Declaration Page: Showing amount the structure is insured for, as well as to and from dates of policy.
Expert Testimony: From any applicable Knowledge Base Professional, such as Soil Engineers, Structural
Engineers, Geologists, Registered Land Surveyors, Real Estate Appraisers, Drainage Engineers.
Deed Restrictions: If the ability to utilize the property to its maximum potential is restricted, or any other such
prohibitions that may affect the value of the property.
Documentation: Showing any easements affecting the property, such as TVA easements, Pipeline easements,
Drainage easements, or any other type of restriction on the property.
Letters: From any Government Agencies that state the property cannot be used to its maximum productivity.Examples: Building & Codes states they cannot be issued a building permit; Gas & Water stating there is no access to sewer or public water; Ground Water Protection stating the soil does not perk; TDOT stating road
access has been denied, etc.