Appeal Procedures for Knoxville and Knox County Taxpayers
In most cases, if a taxpayer disagrees with the value placed on any property, discussions and negotiations may first be conducted with the Assessor of Property.
Appeal to the County Board of Equalization
If these discussions are unsuccessful, the next level of appeal is to the Knox 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. Appointments for a hearing are made through the Knox County Property Assessor's Office, Room 204, City County Building, phone number 865-215-2360.
Appeal to the State Board of Equalization
If the taxpayer is not satisfied with the County Board's decision, the taxpayer may appeal further to the State Board of Equalization. The appeal must be filed before August 1 or within forty five (45) days from the date of the notice from the County Board of Equalization, whichever is the later date. Appeal form
The State Board is appellate only; that is, all appeals must first be heard by the County Board. If the taxpayer fails to first appear before the County Board of Equalization, an appeal may be filed directly with the State Board if the Taxpayer is able to show reasonable cause for not following the property procedures.
Appeals to the State Board may be filed in electronic or in written form. If filed online, the Taxpayer is still subsequently required to file a notarized statement.
There are fees for State Board filings. As these fees change from time to time, Taxpayers are advised to contact the State Board for the latest charges.
The State Board hearing is conducted first before a Hearing Officer or Administrative Judge. If the taxpayer is not satisfied after the first hearing, a further appeal may be filed with the Assessment Appeals Commission. The taxpayer may file a further appeal to the State Board members, but granting a hearing or review is at the Board's discretion.
The taxpayer has the right to file for judicial review in chancery courty of any final order from the Board. Few assessment valuation cases are filed in the courts in Tennessee. Among other reasons, this is primarily due to the many levels of administrative appeals first offered the taxpayer. Important Information
