Appeal Procedures for Davidson County Taxpayers
Appeal to the County Board of Equalization
If a Taxpayer feels an assesment is excessive, a protest may be filed with the Davidson County Board of Equalization. The Board is required to begin its annual session on June 1st. The term of the session is publicized each year.
The County Board appeal is an informal appeal where usually any pertinent evidence may be presented to the Board for consideration in ascertaining the value. The Board will typically prefer such evidence as comparable sales, income produced, and other evidence of a property's value.
During a reappraisal year, the County Board may appoint hearing officers to hear cases for the Board. After hearing the case, the Hearing Officer then can only make a recommendation to the Full Board, who may, or may not, accept the recommendation. In any event, the taxpayer always has the right to appeal for a hearing before the Board.
Appeal to the Tennessee State Board of Equalization
If the taxpayer is still not satisfied with the value and assessment, he or she may appeal further to the Tennessee State Board of Equalization. The State Board is appellate only; that is, appeals must first be heard by the County Board. The appeal must be filed before August 1 or within forty five (45) days from the date of the notice from the Davidson County Board of Equalization, whichever is the later date. In certain cases the State Boad may accept an appeal if the taxpayer has not first followed the proper procedures. However, the taxpayer must demonstrate reasonable cause for failing to follow the proper procedures.
Appeals to the State Board may be filed in electronic or in written form. Following an electronic filing, the Taxpayer must file a notarized form with the State.
There are fees for State Board filings. Taxpayers are advised to contact the State Board for the latest fees as these fees are adjusted from time to time.
The State Board hearings begin with an appointed Hearing Officer or Administrative Judge. If a Taxpayer is not satisfied with the first level hearing, an appeal may be filed with the Assessment Appeals Commission. If the taxpayer is still not satisfied after receiving a decision from the Appeals Commission, the taxpayer may file to Chancery Court for judicial review.
Very few valuation cases make it to the courts. This is usually because taxpayers are offered numerous levels of administrative appeals before the necessity of filing to the courts. Appeal Form
