IDB/H&ED Form
REPORT OF PROPERTIES OWNED BY HEALTH AND EDUCATION, INDUSTRIAL DEVELOPMENT
AND SPORTS AUTHORITY BOARDS (Rev. 2008)

(Note: late fee due after October 1)

Tennessee law requires businesses leasing property from certain public boards and authorities to annually report to the State Board of Equalization concerning the leased properties.

IMPORTANT, PLEASE READ:
To fill out the form, you must use the TAB key to move from field to field.
After completing the form, hit the ENTER key or click on the Submit form to State Board button.

IDB Report Frequently Asked Questions

GENERAL INFORMATION
County:
Year:
Owner name:
Lessee name and
address:

This property is owned in the name of
(select one):

Industrial Development Board (T.C.A. §7-53-301)
Health, Housing & Educational Facility Board (T.C.A. §48-101-307)
Sports Authority Board (T.C.A. §7-67-108)

Has lessee name changed since last filing?:

YES NO
 
PERSON FILING THIS REPORT:
Name:
Title:
Address:
 
Phone:
E-mail:
 
1. PROPERTY LISTING
List all the real and personal property owned by the ID/H&ED Board which is leased or subleased by this lessee as of last January 1.
List each property separately if it has a separate parcel or account in the assessor's records:
  Project type code (see instructions) Property address or location State the city where the property is located  Assessor's id. no.
A.
B.
C.
D.
E.
 
2. PROPERTY DETAIL
For each of the above properties, provide the following information:
  EST. VALUE DATE1 TERM RENT PILOT/CITY PILOT/CO. DATE2 L/H TAX (if any)
A.
B.
C.
D.
E.
  EST. VALUE: Good faith estimate of value
DATE1: Lease date
TERM: Lease term (mos./yrs.)
RENT: Amount of stated rent per the lease
PILOT/CITY: Annual payments in lieu of property taxes payable to or for the benefit of a city
PILOT/COUNTY: Annual payments in lieu of property taxes to or for the benefit of a county
DATE2: Date the property is scheduled to return to the regular tax rolls
L/H TAX: If the assessor has recorded a positive value for the leasehold interest, state the amount of tax due.
 
A copy of this report must be filed with the county assessor of property by October 15.
Has a copy of this report been filed with the county assessor?:



YES NO



 
This report must be completed and submitted to the State Board of Equalization annually before October 1.
The report is late if postmarked after October 1.
Late filed reports must be accompanied by a late fee of $50. The report may be submitted electronically through our web site at
www.comptroller.state.tn.us.

For questions, call or write the Board or visit our IDB Report Frequently Asked Questions.


  State Board of Equalization
Ste. 1700, 505 Deaderick St.
Nashville, TN 37243-0280
(615) 401-7883