Tennessee Property Tax Appeal Guide
Tennessee assesses residential property at 25% of appraised (market) value, reappraised on a county cycle of four to six years.
25%
Statutory percentage
45 days from assessment notice (County Board of Equalization)
Verified July 2026 — confirm on your notice
Tenn. Code § 67-5-1407 (appeals to county board of equalization)
Governing state code
How to File in Tennessee
Review the assessment change notice from the county assessor.
Request an informal review with the assessor's office.
Appeal to the County Board of Equalization during its June session.
Present comparable sales supporting a lower appraised value.
Appeal to the State Board of Equalization if you disagree with the county board.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Tennessee?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Tennessee
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Tennessee taxes 25% of value, so the taxable amount drops from $100,000 to $87,500. At a typical effective rate of ~1.5%, that is about $188 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Tennessee appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Tennessee county assessor before filing — it is the fastest saving most people miss.
- Property Tax Relief (Elderly/Disabled) Up to $134 credit
- Age 65+ or disabled, income ≤$31,600
- Disabled Veteran Relief Up to $175 credit
- 100% service-connected disability
Who hears a Tennessee appeal
Your appeal is decided by County Board of Equalization — the value itself is set by the County Assessor of Property, which is who you are disagreeing with.
- 1
County Board of Equalization
- 2
State Board of Equalization
- 3
Chancery Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Tennessee statutes
The sections a Tennessee appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- T.C.A. §67-5-601
- Assessment of Real Property
- T.C.A. §67-5-1401
- County Board of Equalization
- T.C.A. §67-5-1501
- State Board of Equalization
- T.C.A. §67-5-701
- Homestead Exemption
Official Tennessee resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Tennessee property tax appeal questions
- When is the deadline to appeal property taxes in Tennessee?
- 45 days from assessment notice (County Board of Equalization). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Tennessee?
- County Board of Equalization hears it. The full path is: County Board of Equalization, then State Board of Equalization, then Chancery Court.
- What is the assessment ratio in Tennessee?
- 25% of appraised value (residential). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Tennessee?
- Tennessee recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Tennessee offer?
- Property Tax Relief (Elderly/Disabled) — Up to $134 credit, for age 65+ or disabled, income ≤$31,600; Disabled Veteran Relief — Up to $175 credit, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Tennessee?
- About 0.52% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Tennessee Tax Estimator
$0 / yr
Based on 25% ratio & avg. millage. Estimate only.
Generate your Tennessee appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.