Tennessee State Board of Equalization

The board is responsible for ensuring constitutional and statutory compliance in assessments of property for ad valorem taxes. This responsibility is carried out through: establishment of polices, rules, manuals and training; hearing of appeals from county boards of equalization; direct review and hearing of appeals regarding central assessments of public utility companies; review of application of religious, charitable and related property tax exemptions; review of certified tax rate calculations from jurisdictions undergoing revaluation; review of PILOT/TIF tax incentive agreements and reports; and regulation of property tax appeals agents and agent practices.

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

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