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Manuals Approved by the State Board of Equalization

In determining the value of all property of every kind, the assessor shall be guided by, and follow the instructions of, the appropriate assessment manuals approved by the state board of equalization. Tennessee Code Annotated § 67-5-602. Below are all the manuals currently approved by the board. 

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.

County Board of Equalization Practice Manual

The purpose of these procedures is to provide the property assessor with the necessary guidance in the development and maintenance of an accurate and complete sales file as required by Tenn. Code Ann. § 67-5-1601. Development of a sales file occurs as soon as transfers are worked, keeping the ownership and sales information current. Maintenance of a sales file is a vital function of the assessor’s office since valid sales are necessary to ascertain market value. The objective in maintaining an accurate and complete sales file is to have qualified sales that reflect the market value of the real property only. This sales information is needed for use in all types of valuation programs (i.e., reappraisals, sales ratio studies, and current value updates). These procedures reference the IMPACT computer-assisted mass appraisal (CAMA) system provided by the State of Tennessee. Non-state CAMA systems have similar fields to enter sales data as well. 

Sales Data Collection and Verification Manual

The purpose of this manual is to provide information about the Agricultural, Forest and Open Space Land Act of 1976 (the “Act”)—the law is commonly known as “greenbelt.” The Act is codified in Tennessee Code Annotated §§ 67-5-1001 through 1050. This manual will discuss:

  • the agricultural, forest and open space classifications;
  • the process of applying for a classification;
  • assessment of rollback taxes; and
  • the appeals process. 

It is anticipated that the manual can be useful to taxpayers, county and city officials, and persons with a general interest in greenbelt.

The State Board of Equalization is responsible for approving the forms used to apply for agricultural, forest or open space classification. In addition, the State Board of Equalization hears appeals of denials of timely filed greenbelt applications, appeals concerning liability for rollback taxes and appeals of use value.

SBOE Greenbelt Manual

The purpose of this manual is to educate the reader about property tax exemptions in Tennessee and inform taxpayers and government officials how property tax exemption decisions are made. Property tax exemptions are addressed in the Tennessee Code in Title 67, Chapter 5. The code defines the types of property that may qualify for tax exemption and establishes the requirements for obtaining exemption.

This manual will discuss:

  • the categories of exempt property;
  • the application process;
  • the appeal process;
  • how an exemption may be lost; and
  • other related topics.

It is anticipated that the manual can be useful to taxpayers, county and city officials, and persons with a general interest in exemptions.

SBOE Exemption Manual

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