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Extension of certain State Board of Equalization filing deadlines

May 6, 2020

On April 24, 2020, the Supreme Court of Tennessee issued an order which included an extension of certain statutory deadlines.

The order provides, in relevant part, as follows:

“Deadlines set forth in court rules, statutes, ordinances, administrative rules, or otherwise that are set to expire during the period from Friday, March 13, 2020, through Sunday May 31, 2020, are hereby extended through Friday, June 5, 2020.”

The State Board of Equalization reviewed this order and believes it should be read to encompass the May 20th filing deadline for exemption applications as set forth in Tenn. Code Ann. § 67-5-212(b)(3)(A).  Therefore, the deadline for filing an application for exemption is extended to June 5, 2020.

This order should also be read to encompass filing deadlines for appeals from initial determinations in exemption cases and appeals from initial decisions of administrative judges as set forth in Tenn. Code Ann. § 67-5-1501.  If the deadline for filing such an appeal falls during the period from March 13, 2020 until May 31, 2020, that deadline is extended to June 5, 2020.