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Pending Manuals and Notice of Rulemaking Hearing

Certified and Equalized Tax Rates & Assessment of Commercial and Industrial Leasehold Interests

A Notice of Rulemaking Hearing is availabe for the below drafted rules regarding Certified and Equalized Tax Rates and the Assessment of Commercial and Industrial Leasehold Interests. A copy is also availble on the Tennessee Secretary of State's Website. Click below to see a copy of the filed notice or to visit the Tennessee Secretary of State's Webpage for Rules and Regulations. 

Contested Case Procedures, Assessment of Commercial and Industrial Tangible Personal Property, & Property Tax Exemption Rules

Hearing Comments and Rule Changes

Following public comments made during the rulemaking hearing on October 3, 2019, and supplemental written comments submitted to the board changes were made to the contemplated rule amendments. A summary of the public comments received and a copy of the submitted written comments can be found below along with an updated redline of the proposed rules. 

Proposed Manuals

Below are the manuals currently pending approval before the State Board of Equalization. Comments and feedback on any of the below drafted manuals should be sent to Betsy Knotts, Executive Secretary of the State Board of Equalization at betsy.knotts@cot.tn.gov

The purpose of this manual is to set forth standards and procedures to be used in conjunction with the state IMPACT computer-assisted mass appraisal (CAMA) system in the appraisal of commercial and industrial properties. This manual may also be used by counties not on the state IMPACT system as a guide to identifying, inspecting, measuring, listing, and generally reviewing commercial and industrial properties. Adherence to the standards and procedures in this manual should ensure the uniformity that is required to accomplish a fair and equitable assessment administration program.

Commercial Listing Manual