Skip to Main Content

Appealing to the State Board of Equalization

With limited exception, a disputed assessment must first be appealed to the county board of equalization of where the property is located or it becomes final. Contact the assessor in your county to appeal to the county board of equalization.

Appeals to the state board of equalization from a local board of equalization must be filed on or before August 1 of the tax year, or within forty-five (45) days of the date notice of the local board action was sent, whichever is later.

 

File A Value Appeal

Taxpayer's wishing to appeal a property's value to the State Board of Equalization should do so through our online filing system.

SBOE Public Portal

The SBOE Public Portal provides up-to-date information regarding the status of appeals before the board. 

Decisions of an administrative law judge, the Assessment Appeals Commission, or the State Board of Equalization are only final once further opportunity for agency review has concluded.  The time period for further review differs depending on what level the appeal is.  If no party appeals a decision, the typical periods are as follows:

  • Initial Decisions and Orders of an Administrative Law Judge are typically final seventy-five (75) days from the date of the signed order.
  • Final Decisions and Orders of the Assessment Appeals Commission are typically final forty-five (45) days from the date of the signed order.
  • Orders of the State Board of Equalization are typically final as of the date they are issued.

Once a decision becomes final the parties will receive an e-mailed notice from the office of the State Board of Equalization and the results will be available on the SBOE Public Portal.  Additionally, any delinquency penalty and interest postponed during the pendency of an appeal shall begin to accrue thirty (30) days after any decision becomes final.

Public Chapter 691 of 2014 abolished routine issuance of paper "official certificates" of SBOE action in appeals.  Instead the Board will post actions via the SBOE Public Portal and send e-mail notifications to taxpayers, assessors and trustees as new postings occur effective July 1, 2014.  Therefore, please provide this office with and maintain an updated email address for this purpose.  This means significant savings in mailing and handling costs, but also may change how you close records of appeals.

Assessors may continue to certify appeal revisions to their collecting officials if this is your present practice, as a means of assuring the collector has an accurate basis to refund or collect tax due following the appeal.  Collectors who have used the State Board certificates as the sole basis for further refund or collection may use the posted State Board actions instead, perhaps allowing a routine lag time to allow the assessor to review the postings for error.  If you detect an error in a posting, send your correction request to Shirley.Marriott@cot.tn.gov for counties beginning with A - R and Rhonda.Wright@cot.tn.gov for counties beginning with S - Z and include the following information:

· Record
· Number
· County Name
· Tax Year
· Correction Description
· Business or Appellant Name (under which the original application was filed)
· Final Result Date

Please call (615) 401-7883 if you need additional assistance.

While an appeal is currently pending a Taxpayer and County Assessor may agree to settle a matter before the board at any point prior to a decision becoming final before the State Board of Equalization. Parties who wish to settle a disputed assessment may submit an agreed order in which they stipulate the value of the property under appeal.

Parties who waive their right to further appeal before the board and waive their right to petition for reconsideration will receive an expedited final certificate of value from the State Board of Equalization.

When the parties, typically the taxpayer and the assessor of property, submit an agreed order with the appropriate waivers mentioned above that order becomes the final action of the State Board of Equalization. After the action has become final an Official Certificate will be issued pursuant to Tenn. Code Ann. § 67-5-1512, enabling the appropriate collecting official to process any applicable payment or refund of taxes due.

For additional information or to submit an agreed order for a pending appeal before the State Board of Equalization, please email sb.web@cot.tn.gov

A taxpayer may request to withdraw an appeal before a decision has been entered on the primary issue of the complaint and appeal.  A taxpayer who waives their right to further appeal before the board and waives their right to petition for reconsideration will receive an expedited final certificate of value from the State Board of Equalization.

When the taxpayer submits a withdrawal request with the appropriate waivers mentioned above , the board will typically issue an Order of Dismissal. That order becomes the final action of the State Board of Equalization. After the action has become final an Official Certificate will be issued pursuant to Tenn. Code Ann. § 67-5-1512, enabling the appropriate collecting official to process any applicable payment or refund of taxes due.

For additional information or to submit a withdrawal request for a pending appeal before the State Board of Equalization, please email sb.web@cot.tn.gov