Tennessee homeowners pay a median of $1,442 a year in property tax, an effective rate of 0.50%, the 44th highest of the 51 states we cover. The deadline to appeal: June, varies by county (county BOE). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026As of October 21, 2026, county boards of equalization have finished their 2026 sessions; the only appeals still possible are State Board appeals filed within 45 days of a late county board decision; direct State Board appeals within 45 days after your tax bill if your value changed but no change notice was sent; or reasonable-cause appeals up to March 1, 2027. The next window opens when 2027 change notices go out (by about May 20, 2027) and county boards convene June 1, 2027 (May 1 in Shelby County).
There is no single statewide date. Each county board of equalization starts its session on June 1 (May 1 in Shelby County) and accepts appeals until a cutoff it sets, usually in June; the board sits for 6 to 30 days depending on county size, and some counties extend it, especially in reappraisal years. Your county's last day is in the assessor's newspaper notice and often on your change notice, so call the assessor of property early. If you miss the county board, the value becomes final and you generally cannot go further. Example: in Davidson County (Nashville) for 2026, the informal review period closed April 17, 2026, and the deadline to schedule a formal appeal to the Metropolitan Board of Equalization was 4:00 p.m. Friday, June 26, 2026 (by calling 615-862-6059). In Shelby County (Memphis), the assessor says appeals to the county board typically close the last day of June. In Hamilton County, appeals are accepted through the first week of June. Knox County's board met in July in its 2026 reappraisal year.
The assessor mails an assessment change notice when your value or classification changes, at least 10 days before the county board begins meeting, so usually by about May 20 (Tenn. Code Ann. 67-5-508). In a reappraisal year every owner gets one. If your value did not change, you may get no notice, but you can still appeal. At least 10 days before the board convenes, the assessor must also publish a newspaper notice giving the date the county board meets and the last day it will accept appeals.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
An elected county assessor of property values every home in each of Tennessee's 95 counties (in Nashville, the Assessor of Property of Metropolitan Nashville and Davidson County). The county board of equalization hears appeals; the State Board of Equalization, part of the Comptroller of the Treasury, hears the next level. Homes are appraised at market value as of January 1. Your taxable (assessed) value is 25% of that appraised value for residential and farm property. Your tax is the assessed value divided by 100, times the local tax rate. Example from the Comptroller: a $400,000 home is assessed at $100,000. Each county reappraises all real property on a fixed cycle, then values generally stay the same until the next county-wide reappraisal (about 18 counties also apply a mid-cycle index adjustment in some years). Most counties reappraise every 5 years; others every 4 or 6 years, and a few every 2 or 3 years (for example Knox and Blount reappraised in 2026 and will again in 2028; Davidson and Williamson are next in 2028; Shelby and Hamilton in 2029). You can still appeal every year, even in years your value did not change.
Many assessors offer an informal review before the county board meets, and calling the assessor of property can clear up record errors quickly. It is optional and is not an appeal: to keep your rights you must still appeal to the county board of equalization by its deadline. Examples: Davidson County's 2026 informal review requests closed April 17; Hamilton County asks for informal review requests before May 20; Knox County ran informal appeals through May in its 2026 reappraisal year. Factual errors (wrong square footage, ownership, location) can also be corrected by the assessor under the correction-of-errors law, if requested before March 1 of the second year after the tax year.
What works in Tennessee: Sales of comparable homes near the January 1 assessment date, with adjustments for size, age, condition, location and features; A recent appraisal (if you use one at the State Board, the appraiser may need to testify); Your purchase price and closing statement if you bought recently; Photos and repair estimates showing damage or needed repairs (not routine upkeep); Corrections to your property record (square footage, room count, condition, classification).
Contact your county assessor of property to file or schedule an appeal with the county board of equalization; the assessor's office handles scheduling for the board. There is no single state form: each county uses its own appeal form or has you fill one out at the hearing (Davidson has you complete it when you arrive). Say what value you think is right and bring evidence. You can appear yourself, send a family member, an attorney, or an agent you authorize in writing. Hearings are informal, the assessor attends, and the board can lower, raise or keep the value. The board mails its decision with instructions for appealing to the State Board. If you do not appear before the board adjourns, the assessor's value is final. Cost: No fee was found on official county or state pages for county board appeals.
You, as the one appealing, carry the burden of proof at both levels. At the State Board you must show by a preponderance of the evidence what the correct value should be. Saying the value is too high, or that it went up in a reappraisal, is not enough without evidence of a more correct value.
By August 1 of the tax year or within 45 days after the county board's decision notice was sent, whichever is later. If your value or classification changed and the change notice was mailed less than 10 days before the county board adjourned, you may appeal directly to the State Board within 45 days after the notice was sent; if no change notice was sent at all, within 45 days after the tax bill date. With reasonable cause, a late appeal can be accepted up to March 1 of the next year. File online through the State Board of Equalization's filing system. The filing fee is set by rule and may not exceed $10 per filing. Your case goes to an Administrative Judge (Administrative Procedures Division, Secretary of State); you get a Notice of Hearing at least 60 days before the hearing, usually held virtually. The judge rules within 90 days; the order becomes final about 30 days later unless someone asks the State Board (or Assessment Appeals Commission) to review it. Evidence you gave the county board is not carried over automatically. You must pay at least the undisputed part of your taxes before the March 1 delinquency date, or the appeal can be dismissed. After that, you can go to chancery court within 60 days of the final order.
The new value applies to that tax year. Because Tennessee keeps values until the next county-wide reappraisal, a reduced value generally carries into later years unless the property or market changes, but each year is separately appealable. After a State Board appeal closes, refunds are due within 60 days; extra tax owed is due within 30 days, with interest at the prime rate minus 2 points.
Tennessee law lets you complain that other property is assessed below market value, and boards equalize assessments, but the State Board equalizes by finding your home's market value and applying the county's appraisal ratio. Pointing to lower assessments on neighbors' homes, without market evidence of your home's value, is unlikely to win. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
A state reimbursement of part or all of the property tax on your home for low-income homeowners 65+ or disabled (2026: 2025 income up to $38,470; relief figured on up to $33,600 of market value), and for qualifying disabled veterans and their surviving spouses. Apply through your county trustee or city collecting official within 35 days after the tax delinquency date.
In counties and cities that adopted it, owners 65+ with income under the county's limit can freeze the tax on their home at the amount owed in the first year they qualify. Apply each year with the county trustee or city collecting official.
You can represent yourself or send a member of your immediate family. At the county board you may also use an attorney or any agent you authorize in writing. At the State Board, a paid non-attorney agent must be registered with the State Board (biennial $200 fee, experience, coursework and exam requirements); attorneys need no registration.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
There is no single statewide date. Each county board of equalization starts its session on June 1 (May 1 in Shelby County) and accepts appeals until a cutoff it sets, usually in June; the board sits for 6 to 30 days depending on county size, and some counties extend it, especially in reappraisal years. Your county's last day is in the assessor's newspaper notice and often on your change notice, so call the assessor of property early. If you miss the county board, the value becomes final and you generally cannot go further. Example: in Davidson County (Nashville) for 2026, the informal review period closed April 17, 2026, and the deadline to schedule a formal appeal to the Metropolitan Board of Equalization was 4:00 p.m. Friday, June 26, 2026 (by calling 615-862-6059). In Shelby County (Memphis), the assessor says appeals to the county board typically close the last day of June. In Hamilton County, appeals are accepted through the first week of June. Knox County's board met in July in its 2026 reappraisal year.
With the County Board of Equalization appeal. Contact your county assessor of property to file or schedule an appeal with the county board of equalization; the assessor's office handles scheduling for the board. There is no single state form: each county uses its own appeal form or has you fill one out at the hearing (Davidson has you complete it when you arrive). Say what value you think is right and bring evidence. You can appear yourself, send a family member, an attorney, or an agent you authorize in writing. Hearings are informal, the assessor attends, and the board can lower, raise or keep the value. The board mails its decision with instructions for appealing to the State Board. If you do not appear before the board adjourns, the assessor's value is final.
No fee was found on official county or state pages for county board appeals.
Many assessors offer an informal review before the county board meets, and calling the assessor of property can clear up record errors quickly. It is optional and is not an appeal: to keep your rights you must still appeal to the county board of equalization by its deadline. Examples: Davidson County's 2026 informal review requests closed April 17; Hamilton County asks for informal review requests before May 20; Knox County ran informal appeals through May in its 2026 reappraisal year. Factual errors (wrong square footage, ownership, location) can also be corrected by the assessor under the correction-of-errors law, if requested before March 1 of the second year after the tax year.
You can appeal to the State Board of Equalization (hearing before an Administrative Judge). By August 1 of the tax year or within 45 days after the county board's decision notice was sent, whichever is later. If your value or classification changed and the change notice was mailed less than 10 days before the county board adjourned, you may appeal directly to the State Board within 45 days after the notice was sent; if no change notice was sent at all, within 45 days after the tax bill date. With reasonable cause, a late appeal can be accepted up to March 1 of the next year. File online through the State Board of Equalization's filing system. The filing fee is set by rule and may not exceed $10 per filing. Your case goes to an Administrative Judge (Administrative Procedures Division, Secretary of State); you get a Notice of Hearing at least 60 days before the hearing, usually held virtually. The judge rules within 90 days; the order becomes final about 30 days later unless someone asks the State Board (or Assessment Appeals Commission) to review it. Evidence you gave the county board is not carried over automatically. You must pay at least the undisputed part of your taxes before the March 1 delinquency date, or the appeal can be dismissed. After that, you can go to chancery court within 60 days of the final order.
The new value applies to that tax year. Because Tennessee keeps values until the next county-wide reappraisal, a reduced value generally carries into later years unless the property or market changes, but each year is separately appealable. After a State Board appeal closes, refunds are due within 60 days; extra tax owed is due within 30 days, with interest at the prime rate minus 2 points.
Checked 2026-10 against official Tennessee sources. Local deadlines and fees can differ; confirm with your assessor or board.