Charitable & Related Exemptions

For more information, click on the following links:

For further information, you may e-mail us at sb.web@cot.tn.gov

Frequently Asked Questions - Exemptions:

What is the process for filing an application for exemption?

Electronically by clicking on this link -- Exemption Application

Manually by downloading the form and mailing it to this office

By requesting that we mail you a form

Or obtaining a form from your local assessorís office

What happens after my application is filed?

An electronic record is created. Then, the application is forwarded to a staff attorney. The staff attorney will review the application and may request information from the local assessor or applicant, if necessary. Once all documentation is obtained, a decision will be rendered as soon as possible.

When can I expect a decision on my property tax exemption application?

The average length of time for rendering a decision on the application is approximately six (6) months. This timeframe could be shorter or longer depending on the amount of information needed. It is very important for the applicant to submit all required supporting documents with the application and to provide detailed responses to questions posed on the application.

If I disagree with the initial determination, is there another level of appeal?

Yes. The next level of appeal is to an administrative judge appointed by the Secretary of Stateís Administrative Procedures Division.

How do I appeal to the Secretary of Stateís Administrative Procedures Division?

Complete and file an appeal form by downloading the form and mailing it to this office or requesting that we mail you a form. The appeal must be filed within ninety (90) days from the date of the initial determination of the staff attorney.

Will I receive a refund?

The fee to file an exemption application is non-refundable. If you file an appeal of the initial determination, part of the fee (up to $7) helps to defray the cost of processing appeals and is non-refundable. The remainder of the fee is for the cost of hearing appeals and is refundable to the extent the appeal is successful.

When can I expect a decision on my exemption appeal?

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

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.

We just received a tax bill, and we are an IRS 501(c) (3) organization. What should we do?

Organizations that are IRS 501(c) (3) are not automatically exempt from property taxes. You should file an application, and we will determine if the organization meets the statutory requirements for exemption.