A disputed assessment must usually be appealed to the county board of equalization or it becomes final for that year. 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's office to appeal to the county board of equalization. Contact the assessor in your county to schedule an appeal before 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.

Appeals to the State Board require payment of a fee and filing of a written form that may be downloaded at this web site. You may also submit your appeal electronically to meet the time deadline so long as you submit the written verification and fee before we schedule the appeal for hearing.

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

This website supports the appeal process in the following ways:

	Learn More About Your Assessment
	Assessors and Trustees Find the address and phone number of your assessor of property
	Appeal Form
	Appeal Processing/Hearing Fees
	Electronic Appeals Submit an electronic appeal
	Taxpayer Agents Learn more about qualifying as a taxpayer agent
	What to do About Payment of Taxes While an Appeal is Pending Learn what to do about paying taxes while your appeal is pending, and about special interest rates applicable to taxes under appeal
	Producing Evidence for Your Appeal Learn about preparing and producing evidence for your appeal hearing
	Finding Appeals by County View pending appeals by county
	Recent Decisions of the State Board of Equalization View recent decisions of the State Board of Equalization in property tax appeals

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