Appeal to the State Board of Equalization

 

FILING A PROPERTY TAX APPEAL ON-LINE

Do not submit an appeal to the State Board of Equalization until you have first appealed to the county board of equalization which meets in May or June each year. Contact the assessor's office to appeal to the county board of equalization. 

Filing a property tax appeal on-line is a convenient means to meet the deadline for a state appeal but it does not excuse the legal necessity of sworn and written documentation of your claim prior to a hearing. The form for filing a property tax appeal may be submitted on-line by providing the information below (* denotes required field). 

We will send you a written confirmation of your appeal, a statement of any fees due, and a notary (acknowledgement) form to be returned to the Board prior to your hearing.  

Costs of processing and hearing the appeal

The state does not impose a property tax, and part of the state’s cost of processing and hearing local property tax appeals is borne by those pursuing the appeal. No more than $6 of the cost fee is for processing and is nonrefundable. Hearing costs (from $25 to $100, proportionate to the value of the property) are refundable if the appeal is withdrawn or settled prior to a hearing or if the taxpayer prevails in the appeal. You will be billed for these fees after we receive your appeal and before your appeal hearing. For more information, go to www.comptroller.state.tn.us/sb/sbappeal 

Any taxpayer, assessor of property, or taxing jurisdiction who desires to appeal to the State Board from action taken by the County Board of Equalization must do so before August 1 of the tax year for which the appeal is made or 45 days from the date of the County Board of Equalization’s notice, whichever is later.

1. Name of Property Owner (On Tax Notice) First/Business Name*
 Last Name

2. Mailing Address Address 1*
 Address 2
City*
 State*
 Zip Code*
 Telephone Number*
E-mail Address

3. The following information must be provided concerning any person who will represent the property owner in this appeal (person to whom notice of hearing will be sent):
If agent, please enter firm name (you will be assigned an agent number)
Relationship to Owner
Contact First Name
 Contact Last Name
Address 1
 Address 2
City
 State
 Zip Code
 Telephone Number
E-mail Address

4. The classification of the property on which this complaint is made is: (Check One)*

5. The property is presently subclassified as: (Check One)*

6. County where property is located* Tax Year Under Appeal*
7. Address of Property Property Address* (No P.O. Boxes)
 Property City (if applicable)

 
8. Real Property Identification Number (this will expedite processing -- refer to assessor's notice)
District/Ward Map/Block Group Control Map Parcel Property ID Special Interest Acres


9. Personal Property Identification Number (if applicable)

  

10. Was this property appealed to County Board of Equalization?*

11. What is the appraised (not assessed) value according to the assessor's records for this property? 		  $

12. Please indicate below the use of this property on January 1 of the tax year above:*






13. The basis of this complaint is: (Check all that apply)*




** The law is generally understood as requiring that property be valued for property taxes as its fair market value as of January 1st of the tax year. For more information, refer to Publication No. 307183, "Producing Evidence at Your Hearing."

14. If the property being appealed was purchased within the last five (5) years, please provide the following information:
Date Property Acquired: Purchase Price: $

15. Is any part of the property rented?*

16. What do you believe the fair market value (not assessment) of the above described property was on January 1 of the year for which this assessment was made?* $

17. On what information or evidence is the above opinion of value based? (1000 characters maximum)

After you click the Submit button, you will be taken to a confirmation page that you can print for your records

 

SBOE-4 Rvsd. 09/2005
Form Number: CT-0051