The board is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. This responsibility is carried out through:

1. establishment of policies, rules, and manuals governing local assessment practices and training for assessment officials;

2. hearing of appeals from county boards of equalization regarding local assessments;

3. direct review and hearing of appeals regarding central assessments of public utility companies;

4. review of applications for religious, charitable, and related property tax exemptions;

5. review of certified tax rate calculations from jurisdictions undergoing revaluation; and

6. regulation of property tax appeals agents and agent practices. Subsidiary boards appointed by the State Board for intermediate review are the Assessment Appeals Commission and the Taxpayer Agent Regulatory Panel.

 

 

Contact Us

State Board of Equalization 1700 James K. Polk State Office Building 505 Deaderick Street Nashville, TN 37243-1402 Telephone - (615) 401-7883 Fax - (615) 253-4847 sb.web@cot.tn.gov