County Boards of Equalization
County boards of equalization are authorized by law to receive and hear appeals of current year property tax assessments as fixed by the county assessor of property. Generally, an assessment must be appealed to the county board of equalization to preserve the taxpayer's right to further appeal. In general, a county board of equalization convenes its regular session on June 1st of each year (or the next business day if the 1st falls on Saturday or Sunday) and remains in session as necessary to complete the board's business for the maximum number of days allowed under Tenn. Code Ann. § 67-1-404. However, a county may have an extended session, a special session of the county board, or set an alternate time by resolution or ordinance. For instance, the Shelby County board of equalization meets each year on May 1 (or the next business day if the 1st falls on Saturday or Sunday) and meets as few as 30 days during an annual session.
For time and location of meetings and hearings of a local county board of equalization, to schedule an appointment, or to learn the current year deadline for filing appeals, contact the office of the county assessor of property.
Created through Tenn. Code Ann. § 67-5-1401 through 1415, Tennessee’s county boards of equalization operate as the initial step in hearing appeals and reviewing assessments of the county assessor of property. The County Board of Equalization Practice Manual is designed to assist county boards, assessors, and taxpayers navigate the review process.
The State Board of Equalization also sends out an annual mailing detailing the important deadlines and responsibilities for county assessors and county boards of equalization.
State law requires county mayors to oversee the appointment of qualified county board of equalization members. In carrying out this duty, county legislative bodies are required to establish a minimum of at least four (4) hours of annual training for board of equalization members as well as the minimum recordkeeping requirements related to members' certificates of attendance. The Comptroller's office provided this training free of charge for the 2018 tax year.
2019 County Board Training Dates
Seminar times are all from 8:30 A.M. to 12:30 P.M. in all locations. These seminars meet the 4 hour annual training requirement of Tenn. Code Ann. § 67-1-403.
Tuesday, May 14 - Cookeville
Upper Cumberland Regional Health Facility
Meeting Rooms A, B, and C
1100 England Drive
Cookeville, TN 38501
Wednesday, May 15 - Jonesborough
Historic Jonesborough Visitors Center
117 Boone Street
Jonesborough, TN 37659
Thursday, May 16 - Knoxville
UT Conference Center
600 Henley Street
Knoxville, TN 37902
(Parking is located at the Locust Street Garage, and you will receive a parking voucher once you arrive at the seminar.)
Friday, May 17 - Kimball
Chattanooga State kimball Campus
2100 Main Street - Room 102
Kimball, TN 37347
Wednesday, May 22 - Jackson
Jackson State Community College
McWherter Center (Ayers Auditorium), Room 114
2046 North Parkway
Jackson, TN 38301
Wednesday, May 29 - Franklin
Williamson County Agriculural Center
4215 Long Lane
Franklin, TN 37064