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Pending Manuals and Notice of Rulemaking Hearing

Notice of Rulemaking Hearing

A Notice of Rulemaking Hearing Notice is availabe on the Tennessee Secretary of State's Website. Click below to see a copy of the filed notice or to visit the Tennessee Secretary of State's Webpage for Rules and Regulations. 

Hearing Comments and Rule Changes

Following public comments made during the rulemaking hearing on October 3, 2019, and supplemental written comments submitted to the board changes were made to the contemplated rule amendments. A summary of the public comments received and a copy of the submitted written comments can be found below along with an updated redline of the proposed rules. 

Proposed Rules for SBOE Approval

A copy of the proposed rules currently pending approval before the State Board of Equalization are available below. After approval, amendment, or revisions from the State Board of Equalization a copy will be filed with the Tennessee Secretary of State's office. 

Proposed Manuals

Below are the manuals currently pending approval before the State Board of Equalization. Comments and feedback on any of the below drafted manuals should be sent to Betsy Knotts, Executive Secretary of the State Board of Equalization at betsy.knotts@cot.tn.gov

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.

Draft 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.

Draft Property Tax Exemption Manual Photo

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