The State Board of Equalization & The Assessment Appeals Commission.
 The State Board of Equalization was created by the Legislature to effect all the assessments in the State. Its duties include the duty to hear 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 main functions of the State Board is to hear assessment protests from property taxpayers. The Board appoints an Assessment Appeals Commission and also requests the Department of State to appoint an administrative judge to hear the assessment appeals for the Board.
The first level is a hearing before an administrative judge hearing the case alone for the Board. The administrative judge will conduct hearings in Nashville for the Nashville and Davidson County area. Following the hearing, the administrative judge issues an initial decision which will become final if not appealed within thirty (30) days to the Assessment Appeals Commission.
The taxpayer or the Assessor or any affected local government may file a further appeal to the Assessment Appeals Commission. This 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. Vernon Long | | Assessor, Anderson County | | | Ms. N. Beth Ledbetter | | Real Estate Appraiser | | | Mr. Jim Dooley | | Assessor, Maury County | | | Mr. James Wade, Jr. | | Wade & Associates | | | Mr. Michael H. Wills | | Attorney |
A taxpayer may within fifteen (15) days from the decision by the Assessment Appeals Commission file for review of the decision with the State Board. The Board may accept or decline the request. The Board also has the power to review the Commission’s decision on its own motion within forty five (45) days of the Commission's final action. The Board may review the Commission’s decision from the record made or conduct its own hearing. If no action is taken by the State Board, the Board will issue a certificate of assessment or final certificate of its action. The taxpayer may file for judicial review if not satisfied with the State Board’s final decision.
|
