IDB / H&ED Form
 
 

Report of properties owned by health and education, industrial development and sports authority boards
(Rev. 2008)

(Note: late fee due after October 1)

Tennessee law requires businesses leasing property from certain public boards and authorities to annually report to the State Board of Equalization concerning the leased properties.

IMPORTANT, PLEASE READ:
To fill out the form, you must use the TAB key to move from field to field.
After completing the form, click on the 'Submit form to State Board' button.

IDB Report Frequently Asked Questions

GENERAL INFORMATION
County:  
Year:  
Owner Name:    
Lessee Name:    
Address:    
City:    
State:         Zip Code:   
 
This property is owned in the name of  
(select one):  
 
 
Has lessee name changed since last filing?:     
 
PERSON FILING THIS REPORT
First Name:  
Last Name:  
Title:  
Address 1:    
Address 2:    
City:    
State:         Zip Code:   
Phone:    
E-mail:    
 
1. PROPERTY LISTING
List all the real and personal property owned by the ID/H&ED Board which is leased or subleased by this lessee as of last January 1.
List each property separately if it has a separate parcel or account in the assessor's records:
  Project type
code
(see
instructions)



Property address or location

City where
the property is
located



Parcel ID
A:  
B:  
C:          
D:          
E:          
 
2. PROPERTY DETAIL
For each of the above properties, provide the following information:
 
EST. VALUE

DATE1

TERM

RENT
PILOT/
CITY
PILOT/
COUNTY

DATE2
L/H TAX
(if any)
A:      
B:      
C:                  
D:                  
E:                  
 
  
  EST. VALUE: Good faith estimate of value
DATE1: Lease date
TERM: Lease term (mos./yrs.)
RENT: Amount of stated rent per the lease
PILOT/CITY: Annual payments in lieu of property taxes payable to or for the benefit of a city
PILOT/COUNTY: Annual payments in lieu of property taxes to or for the benefit of a county
DATE2: Date the property is scheduled to return to the regular tax rolls
L/H TAX: If the assessor has recorded a positive value for the leasehold interest, state the amount of tax due.

 
A copy of this report must be filed with the
county assessor of property by October 15.

Has a copy of this report been filed with the county assessor?:
 



  




 



This report must be completed and submitted to the State Board of Equalization annually before October 1.
The report is late if postmarked after October 1.
Late filed reports must be accompanied by a late fee of $50. The report may be submitted electronically through our web site at
www.comptroller.tn.gov

For questions, call or write the Board or visit our IDB Report Frequently Asked Questions.



  State Board of Equalization
9TH Floor, W.R. Snodgrass TN Tower
312 Rosa Parks Avenue
Nashville, Tennessee 37243-1102
(615) 401-7883