Tennessee State Board of Equalization Kelsie Jones Kelsie Jones,
Executive Secretary, State Board Of Equalization

 

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Public Chapter 691 of 2014 abolished routine issuance of paper “official certificates” of SBOE action in appeals. Instead the Board will post actions at its web site http://www.comptroller.tn.gov/SBOnlineReport/Appeal_Public.aspx and send e-mail notifications to assessors and trustees as new postings occur effective July 1, 2014. Therefore, please provide this office with and maintain an updated email address for this purpose. This means significant savings in mailing and handling costs, but also may change how you close records of appeals.

Assessors may continue to certify appeal revisions to their collecting officials if this is your present practice, as a means of assuring the collector has an accurate basis to refund or collect tax due following the appeal. Collectors who have used the State Board certificates as the sole basis for further refund or collection may use the posted State Board actions instead, perhaps allowing a routine lag time to allow the assessor to review the postings for error. If you detect an error in a posting, send your correction request to Marcia.Greer@cot.tn.gov or Kewana.Barbee@cot.tn.gov containing the following information:

Record Number
County Name
Tax Year
Correction Description
Business or Appellant Name (under which the original application was filed)
Final Result Date

Please call (615) 401-7883 if you need additional assistance.




New Law Allows Correction of Certified Tax Rate

Click here for link.




Attention State-Registered Taxpayer Agents!

Click here for the latest information on 2014-16 registration and the June 24, 2014 Spring Update.






  Tennessee Code Annotated
  Department of Revenue for Questions about Sales and Use Tax
  Department of State for Questions about Charitable Organization Fundraising
  Division of Property Assessments
   

The board is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. This responsibility is carried out through:

  1. establishment of policies, rules, and manuals governing local assessment practices and training for assessment officials;

  2. hearing of appeals from county boards of equalization regarding local assessments;

  3. direct review and hearing of appeals regarding central assessments of public utility companies;

  4. review of applications for religious, charitable, and related property tax exemptions;

  5. review of certified tax rate calculations from jurisdictions undergoing revaluation; and

  6. regulation of property tax appeals agents and agent practices.

 

Subsidiary boards appointed by the State Board for intermediate review are the Assessment Appeals Commission and the Taxpayer Agent Regulatory Panel.

Main Office

State Board of Equalization

9th Floor, W.R. Snodgrass TN Tower

312 Rosa L. Parks Avenue

Nashville, TN 37243-1102

Main Number: 615-401-7883

Fax Number: 615-253-4847

Email: sb.web@cot.tn.gov

 

 
Administration

Executive Secretary
Kelsie Jones, JD
Kelsie.Jones@cot.tn.gov
615-401-7883

 

Executive Program Manager

Karen B. Hale, MAOM, CGFM

Karen.B.Hale@cot.tn.gov

615-401-7742

 

Customer Service

Administrative Secretary
Shirley Marriott

Shirley.Marriott@cot.tn.gov

615-747-5377

 

Administrative Secretary

Kewana Barbee

Kewana.Barbee@cot.tn.gov

615-747-5386

 

Agent Registration, Refunds/Sureties, Training

Administrative Services Assistant
Arlene Hailey
Arlene.Hailey@cot.tn.gov
615-747-5307


 
Value Appeals and Commission Inquiries/Processing

Legislative Legal Secretary
Rhonda Wright, CAP
Rhonda.Wright@cot.tn.gov
615-747-5388

 

 
Exemption and Certificate Inquiries/Processing

Legislative Legal Secretary
Marcia Greer
Marcia.Greer@cot.tn.gov
615-747-5378

 

 
Exemption Legal Review

Lead Attorney

Sabrina Williams, JD

Sabrina.Williams@cot.tn.gov

615-401-7883

 

Staff Attorney

Emily Bennett, JD

Emily.Bennett@cot.tn.gov

615-401-7883

 

Staff Attorney
John Sharpe, JD
John.Sharpe@cot.tn.gov
615-401-7975

 

 
IDB & Tax Rate Calculations

Administrative Analyst
Connie Sands
Connie.Sands@cot.tn.gov
615-747-5387