Taxpayer Agents

Taxpayers who personally attend an appeal hearing may be assisted by anyone they choose, although the degree of assistance may be regulated by the administrative judge or the rules of appeal. Taxpayers may also bring witnesses, although expert opinion witnesses must qualify under applicable rules. Taxpayers who send another on their behalf are deemed to have designated that person as their agent, and only the following persons may act as an agent in a property tax appeal before the State Board of Equalization:

  1. Attorneys
  2. Regular officers, directors, or employees of a taxpayer that is a corporation or other artificial entity
  3. Certified public accountants, if the only issue is the valuation of tangible personal property, or
  4. Agents who have pre-qualified and registered with the State Board of Equalization

Board-registered agents must qualify on the basis of appraisal training (120 classroom hours) and experience (four years) and register with the State Board of Equalization. In addition, prospective agents must pass the Tennessee Certified Assessor exam given by the state Division of Property Assessments.