Members and Duties of the State Board of Equalization
The State Board of Equalization was created by the Legislature to effect all the assessments in the State. Its duties include hearing complaints from the taxpayers in regard to valuation, classification, and assessment and the Board has the power to make such changes as it may determine. The Board also has the duty to prescribe education and training for assessing officials and to prepare a manual for use by the Assessors of Property regarding the appraisal, classification, and assessment of property.
The State Board also promulgates rules regarding various issues such as the hearing of assessment appeals, the assessment of tangible personal property, and the regulation of agents representing taxpayers before the Board in assessment appeals. See State Board Rules
There are seven (7) members of the State Board consisting of the following:
1) The Governor or an individual appointed by the Governor to sit for the Governor
in the Governor’s absence.
2) The Secretary of State
3) The State Treasurer
4) The State Comptroller
5) The Commissioner of Revenue
6) A Governor appointee experienced in tax assessments at the City level.
7) A Governor appointee experienced in tax assessments at the County level.
The present members are:
| Mr. Steven E. Elkins | Legal Counsel for the Governor | | Mr. Tre Hargett | Secretary of State | | Mr. David H. Lillard Jr. | State Treasurer | | Mr. Justin Wilson | State Comptroller | | Mr. Reagan Farr | Commissioner of Revenue | | Mr. Randy Button | Real Estate Appraiser | | Ms. TaJuan S. Mitchell | Memphis City Council |
The Governor and his appointees serve a four (4) year term on the Board. The Constitutional Officers serve two (2) years for the tenure of their office. A County Assessor traditionally has been appointed by the Governor.
The State Board maintains a website at State Board of Equalization and may also be contacted as follows:
| | | State Board of Equalization | | 1700 James K. Polk State Office Building | | 505 Deaderick Street | | Nashville, TN 37243-0280 | | Telephone - (615) 401-7883 | | Fax - (615) 253-4847 |
One of the important duties of the State Board is to hear assessment protests from property taxpayers. The Board does not usually hear complaints directly, but engages a Hearing Officer or Administrative Judge to hear and decide the appeal for them. The State Board also appoints an Assessment Appeals Commission to hear further appeals in the event the taxpayer or other parties are not satisfied with the previous decision.
The Assessment Appeals Commission consists of not less than three (3) and not more than six (6) members who are appointed by the State Board for a one (1) year term. The Commission’s duty is to hear appeals of assessment, classification and the value of property and also to hear complaints for inheritance tax purposes which pertain only to the value of the property in the case. The Commission meets twice each year in each Grand Division of of the State. Current Commission members are:
| | Mr. Ogden Stokes | | Attorney, Nashville | | | Mr. Jim Dooley | | Assessor, Maury County | | | Ms. N. Beth Ledbetter | | Real Estate Appraiser | | | Mr. Vernon Long | | Assessor, Anderson County | | | Mr. James Wade, Jr. | | Wade & Associates | | | Mr. Michael H. Wills | | Attorney |
If a taxpayer or other party is dissatisfied with the decision, the taxpayer may appeal for a discretionary hearing or review by the State Board members. If the parties are still dissatified a petition for judicial review of the final order may be filed with the Chancery Court. Since the taxpayer or other parties are offered numerous administrative appeals, there are few appeals filed to the courts on valuation issues.
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