Davidson County Board of Equalization
The Davidson County Board of Equalization consists of five (5) citizen members appointed by the Metropolitan Council. No governmental employee or official is permitted to sit as a member of the County Board. The members are appointed in April of each even year and serve a two (2) year term. The only qualification to be a member of the Board is that the member must be a freeholder or real estate owner.
The current Board members are:
| Mr. Preston Balthrop | | |
| Mr. Peter Westerholm | | |
| Ms. Jean Harrison | | |
| Mr. Melvin Lowe | | |
| Ms. Christie Wilson | | |
Davidson County administers the Board and also provides meeting quarters for the Board.
The Board begins its annual session on June 1st. Hearings are informally conducted and administered by a Board Chairperson. The Board generally has the right to consider any evidence it feels is pertinent.
In a reappraisal year, the Board will typically appoint Hearing Officers to first hear any complaints in place of the Board. The Hearing Officer will make a recommendation which the Board may or may not accept as final. If the taxpayer is dissatisfied with the Hearing Officer’s recommendation, or should the Board not accept the recommendation, the taxpayer is entitled to a hearing before the Board members.
If the taxpayer is not satisfied with the full Board’s decision, he or she may appeal to the State Board of Equalization within forty five (45) days from the date of the notice from the County Board of Equalization.
