States We Serve › Tennessee
Tennessee Property Tax
Tennessee assesses by class — 40% for commercial and industrial property — and reappraises each county on its own four, five or six-year cycle, with ratio adjustments in between. The county board sits in June and the State Board of Equalization hears the appeals that follow.
At a glance
- Date of value
- January 1 of the tax year. T.C.A. 67-5-504
- Assessment ratios
- Commercial and industrial real property 40% · Residential and farm 25% · Public utility 55% · Tangible personal property 30% Tenn. Const. Art. II §28
- Reappraisal cycle
- Each county reappraises every four, five or six years on a plan approved by the State Board of Equalization, with a current-value update or appraisal ratio study at the midpoint. Values are generally held between reappraisals. T.C.A. 67-5-1601
- Certified tax rate
- After a reappraisal the county must publish a certified rate that produces the same revenue as before; a rate above it requires a public hearing and vote. Value increases are therefore offset in part by rate rollbacks. T.C.A. 67-5-1701
- Personal property schedule
- Tangible personal property schedule due to the assessor by March 1; forced assessments and penalties follow for non-filers. T.C.A. 67-5-903
- Assessment change notices
- Mailed in reappraisal years (typically April–May) and whenever value changes; the notice must reach you at least 10 days before the county board adjourns.
- County Board of Equalization
- Convenes June 1 in most counties and sits for a set number of days; appeals must be filed while the board is in session. A county board decision is required before going to the state. T.C.A. 67-5-1401 et seq.
- State Board of Equalization
- Appeal by August 1 or within 45 days of the county board’s notice, whichever is later. Hearings before an administrative judge; review by the Assessment Appeals Commission. T.C.A. 67-5-1412
- Judicial review
- Petition chancery court within 60 days of the State Board’s final order.
- Taxes due
- Bills issued in October; due by the end of February of the following year (delinquent March 1). Cities that collect their own tax may use different dates.
- Paying during an appeal
- Pay at least the undisputed portion by the delinquency date; the disputed balance accrues interest at prime minus two points and is settled when the appeal concludes. T.C.A. 67-5-1512
The Tennessee calendar
A typical year. County board session dates vary; your county clerk or assessor publishes them each spring.
- Jan 1Date of value.
- Mar 1Tangible personal property schedules due.
- Apr–MayAssessment change notices mailed (reappraisal years).
- Jun 1County Boards of Equalization convene; file your appeal during the session.
- Aug 1State Board of Equalization appeal deadline (or 45 days after the county board’s notice, if later).
- Summer–fallState Board hearings scheduled; notice at least 60 days ahead.
- OctTax bills mailed.
- Feb 28Taxes due; delinquent March 1.
How an appeal moves
The county board step cannot be skipped, and the State Board process is formal — written evidence, an administrative judge, a 90-day decision clock. Appeals for later years in the same reappraisal cycle can be consolidated once the first is pending.
Informal review
Contact the assessor when the notice arrives. Reappraisal-year errors in square footage, class and condition are usually corrected here.
County Board of Equalization
Appeal in person or in writing while the board is in session in June. The board issues a written decision.
State Board of Equalization
File by August 1 or within 45 days of the county board notice. An administrative judge hears the case and issues an initial decision, which may be reviewed by the Assessment Appeals Commission.
Chancery court
Judicial review within 60 days of the final State Board order. Refunds, with interest, are issued after the order becomes final.
Laws worth knowing
Classification and the 40% ratio
Tennessee Constitution Art. II §28 fixes the assessment ratios by class. Mixed-use property is assessed in proportion to each use, so documenting the residential share of a building can change the ratio applied to that share.
Certified tax rate
T.C.A. 67-5-1701–1705. In a reappraisal year each taxing jurisdiction must calculate and publish the rate that would raise the same revenue on the new values. Adopting a higher rate takes a public notice and a recorded vote. The result is that a reappraisal shifts tax among properties more than it raises the total.
Reappraisal plans
T.C.A. 67-5-1601. Counties choose a four, five or six-year cycle approved by the State Board, with a value update in the middle year of longer cycles. The Comptroller publishes each county’s schedule and current appraisal ratio.
Greenbelt
The Agricultural, Forest and Open Space Land Act of 1976 (T.C.A. 67-5-1001 et seq.) values qualifying land at its present use rather than highest and best use. Rollback taxes apply when land leaves the program, generally for the prior three years (farm and forest) or five years (open space).
Undisputed tax and interest
T.C.A. 67-5-1512. Paying the undisputed portion on time avoids penalties; the disputed portion earns or bears interest at the composite prime rate less two points until the appeal is resolved.
Consolidated appeals
The State Board allows an appeal to carry forward to subsequent tax years within the same reappraisal cycle, so a pending case does not have to be refiled each June.
Official resources
State Board of Equalization (Comptroller of the Treasury) · Division of Property Assessments — reappraisal schedules and appraisal ratios · Tennessee Department of Revenue · T.C.A. Title 67, Chapter 5
This page is general information about Tennessee property tax procedure, not legal advice. Deadlines and ratios change; confirm the current year’s dates with the county or with us before relying on them.
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