Tennessee Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Tennessee. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Tennessee assessment appeals generally work (state framework reviewed 2026-08-03 from official Tennessee sources): County assessors determine appraised value and apply the constitutional percentage for the property's class. Residential and farm real property are generally assessed at 25% of appraised value, commercial and industrial real property at 40%, and public-utility real property at 55%. A property owner generally begins with any available informal county-assessor review and must preserve the formal appeal to the County Board of Equalization. A timely county-board decision may be appealed to the State Board of Equalization, with later administrative or judicial review under the applicable order and statute.
Tennessee deadline framework: County Board of Equalization sessions and filing cutoffs are administered locally; the regular board generally convenes June 1, except Shelby County generally convenes May 1. An appeal from local-board action to the State Board of Equalization is generally due by August 1 or within 45 days after the local-board notice was sent, whichever is later. Exceptions and later review periods depend on the notice, order, and current authority.
Local variation in Tennessee: County assessors and equalization boards control informal-review availability, local filing cutoffs, appointments, forms, delivery methods, and hearing calendars. Shelby County follows a different regular-board opening date, and reappraisal, correction, omitted-notice, classification, and special-property paths can alter the process.
Before relying on a date: Resolve the county, tax and reappraisal years, assessment-change notice, property class and percentage, and whether an informal review is available, then verify the current county-board filing cutoff, form, delivery method, session dates, decision notice, State Board deadline, and later-review instructions before presenting filing guidance.
State source: Tennessee Comptroller of the Treasury, Value Appeals, https://comptroller.tn.gov/boards/state-board-of-equalization/value-appeals.html. Reviewed 2026-08-03.
State source: Tennessee Comptroller of the Treasury, Assessment Schedule, https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html. Reviewed 2026-08-03.
State source: Tennessee Comptroller of the Treasury, Assessment vs Taxation, https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-vs-taxation.html. Reviewed 2026-08-03.
Davidson County: 2026 deadline guidance is State appeal deadline: August 1, 2026, or 45 days after local notice. Guide: https://fairpath.app/property-tax-appeal/tennessee/davidson-county
Source: Metropolitan Government of Nashville and Davidson County, 2026 Informal Review Closed and MBOE Scheduling Announcement, https://www.nashville.gov/departments/assessor/news/2026-assessment-year-informal-review-request-period-closed-formal-appeal-scheduling-opens-hearings-independent-mboe-tuesday-may-26. Reviewed 2026-07-29.
Source: Metropolitan Government of Nashville and Davidson County, Assessor of Property, https://www.nashville.gov/departments/assessor. Reviewed 2026-07-29.
Source: Property Assessor of Davidson County, Metropolitan Board of Equalization FAQ, https://www.padctn.org/appeal/metropolitan-board-of-equalization/. Reviewed 2026-09-13.
Source: Tennessee Comptroller of the Treasury, Assessment versus Taxation, https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-vs-taxation.html. Reviewed 2026-07-29.
Source: Tennessee Comptroller of the Treasury, County Boards of Equalization, https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-resources/county-board-of-equalization.html. Reviewed 2026-07-29.
Source: Tennessee Comptroller of the Treasury, Value Appeals, https://comptroller.tn.gov/boards/state-board-of-equalization/value-appeals.html. Reviewed 2026-07-29.
Visit FairPath with JavaScript enabled for the full experience.