Appeal Process

Appealing Property Taxes in Tennessee

A disputed assessment must be appealed to the county board of equalization or it becomes final for that year unless extenuating circumstances apply. Do not submit an appeal to the State Board of Equalization until you have first appealed to the county board of equalization which meets in May or June each year. Contact the assessor in your county to appeal to the county board of equalization.

Decisions of the county boards may be appealed to the State Board of Equalization, but must be filed by August 1 or within 45 days from the county board notice, whichever is later.

Electronic Appeals

E-filed appeals are intended to be a convenient way to file a timely appeal to the State Board of Equalization. After you submit your e-filed appeal, please follow the instructions on our site for payment and submission of county board of equalization information.

Written Appeals

Written appeals are still allowed by mailing the appeal form, supporting documents and fees to the address on the appeal form.

After you have filed your written appeal form or verification from an electronic filing, we will schedule hearings as soon as possible. You will be notified of the time and date of your appeal hearing.

Web Posting of Appeal Results

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 Shirley.Marriott@cot.tn.gov for counties beginning with A – R and Rhonda.Wright@cot.tn.gov for counties beginning with S – Z and include 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.

For more information, click on the following links:

To inquire about the status of an appeal or to ask a question, write to the address on the appeal form or email us at sb.web@cot.tn.gov