A disputed assessment must usually be appealed to the county board of equalization or it becomes final for that year. The appeal must be presented to the county board in person or through an authorized agent, during the board's regular session which is typically held during the month of June. Contact the assessor in your county to schedule an appeal before the county board of equalization.

Decisions of the county boards may be appealed to the State Board of Equalization, but must be filed by August 1 or within 45 days from the county board notice, whichever is later. Appeals to the State Board require payment of a fee and filing of a written form that may be downloaded at this web site. You may also submit your appeal electronically to meet the time deadline so long as you submit the written verification and fee before we schedule the appeal for hearing.

After you have filed your written appeal form or verification, we will schedule hearings as soon as possible and you will be notified of the time and date of your appeal hearing.

This website supports the appeal process in the following ways:

• To learn more about your assessment click here [Learning More About Your Assessment].



• For the address and phone number of your assessor of property, click here [Assessors and Trustees].



• To download an appeal form, click here [Appeal Form].

This form is in Adobe^tm Acrobat^tm format. To view or print it you will need the Acrobat Reader software. If you do not already have this software you can get it by clicking the "Get Acrobat" button to the left.

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• For more information about appeal fees, click here [Appeal Processing/Hearing Fees].



• To submit an electronic appeal, click here [Electronic Appeals].



• To learn more about qualifying as a taxpayer agent, click here [Taxpayer Agents].



• To learn what to do about paying taxes while your appeal is pending, and about special interest rates applicable to taxes under appeal, click here [What to do About Payment of Taxes While an Appeal is Pending].



• To learn about preparing and producing evidence for your appeal hearing, click here [Producing Evidence for Your Appeal].



• To view pending appeals by county, click here [Finding Appeals by County].



• To view recent decisions of the State Board of Equalization in property tax appeals, click here [Recent Decisions of the State Board of Equalization].

To inquire about the status of an appeal or to ask a question, write to the address on the appeal form or email us at sb.web@state.tn.us