Agent Registration
Taxpayers appealing to the State Board of Equalization may represent themselves, be represented by a member of the taxpayer's immediate family, be represented by an authorized professional, or be assisted by anyone they choose, although the degree of assistance may be regulated by the administrative judge or the rules of appeal. Taxpayers who send another on their behalf are deemed to have designated that person as their agent, but only the following persons may act as an agent in a property tax appeal before the State Board of Equalization:
- Attorneys
- Regular officers, directors, or employees of a taxpayer that is a corporation or other artificial entity
- Certified public accountants, if the only issue is the valuation of tangible personal property, or
- Agents who have pre-qualified and registered with the State Board of Equalization
Board-registered agents must qualify on the basis of appraisal training (120 classroom hours) and experience (four years) and register with the State Board of Equalization. In addition, prospective agents must pass the Tennessee Certified Assessor exam given by the state Division of Property Assessments.
Any written solicitation of a business, by letter, advertisement, or otherwise, by any registered agent other than an attorney, must contain in type large enough to be easily readable, a disclaimer stating substantially as follows:
“Taxpayer agents who are not lawyers may only appear on your behalf before the State Board of Equalization on matters of classification, assessment, and/or valuation, and may not represent you in a court of law.”