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.