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. 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.

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 website located here 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

Frequently Asked Questions - Appeals:

What is the process for appealing the value on my tax bill?

You must usually appeal to the appropriate county board of equalization, or the assessment becomes final for that year. Contact the assessor's office 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 forty-five (45) days from the county board notice, whichever is later.

Appeals to the State Board require payment of a fee and filing an appeal form. For your convenience, you may file your appeal to the State Board of Equalization electronically (online).

After you have filed your appeal, we will schedule hearings as soon as possible and you will be notified of the time and date of your appeal hearing. While the appeal is pending, you must pay at least the undisputed portion of tax before the delinquency date.

What happens after my appeal is filed?

An electronic record is created. Then, the appeal is forwarded to an administrative judge for docketing.

When will my appeal be heard?

While we cannot give you a specific timeframe, you will receive a notice approximately thirty (30) days prior to the date of hearing.

When can I expect a decision on my value appeal?

An initial decision and order of the administrative judge should be issued within ninety (90) days after the date of hearing.

If I disagree with the initial decision and order, is there another level of appeal?

Yes. The next level of appeal is to the Assessment Appeals Commission.

How do I file an appeal before the Assessment Appeals Commission?

In order to appeal, you must file a letter or written complaint detailing your reason(s) for disagreement with the initial decision and order.

Will I receive a refund?

Part of the fee (from $7 to $17) is for the cost of processing appeals and is nonrefundable. The remainder is for the cost of hearing appeals and is refundable to the extent the appeal is successful or resolved without a hearing.

When are final results posted?

The final-result information is posted to the website after seventy-five (75) days from the initial decision and order of the administrative judge and forty-five (45) days from the date of the final decision and order of the Assessment Appeals Commission.