Appealing Property Assessments
Any property owner who believes that the classification or value assigned to their property by the Assessor of Property is incorrect has the right to appeal that assessment and be heard regarding their opinion of value. Many times a phone call or visit to the Assessor of Property Office can clear up administrative errors or answer questions an owner may have about how the value was developed. If after discussing the complaint with the Assessor of Property, a property owner wishes to file a formal appeal of their property assessment, the County Board of Equalization is the next step in that process.
County Board of Equalization
The County Board of Equalization is the first level of
administrative appeal for complaints regarding the assessment,
classification, and valuation of property for tax purposes. It consists
of five (5) property owners selected from different parts of the county
to serve two year terms. Because of Clarksville’s population,
Tennessee law requires two (2) members of the Montgomery County’s board
to be Clarksville residents appointed by the city council. The board’s
duties include examining and equalizing county property assessments,
ensuring that all taxable properties are included on the assessment
rolls, eliminating exempt properties from taxation, hearing complaints
from property owners/taxpayers, decreasing values of over-assessed
property, increasing values of under-assessed property, and correcting
clerical mistakes.
The County Board of Equalization meets beginning the 1st day of June each year and remains in session until that year’s equalization is complete. Approximately ten days prior to the board convening, the Assessor of Property will publish a public notice in the local newspaper detailing the dates, time, and place the board will be meeting to hear appeals. The procedure for property owners to make an appointment will also be stated in the notice, but normally consists of making a request by phone or in person at the Assessor’s office during normal office hours in the month of May.
As a property owner, you have the right to appear in person, or have a family member, attorney or duly authorized agent appear on your behalf. Once your appeal is scheduled, you will receive a hearing form to fill out and return to the board. Along with the information requested on that form, you should bring any appraisals, receipts, comparable property assessments or other documents that support your theory of the property’s value. You also have the right to bring witnesses who can provide relevant information about your property. However, any evidence you present should refrain from discussing the property taxes or your ability to pay them, as the board is exclusively concerned with fair and equitable property values.
After hearing all of the evidence, the board will make a decision as soon as possible and results will be mailed to the property owner. This normally occurs prior to the end of June. If the property owner is still not satisfied with the decision of the county board, the next step is to carry the appeal to the State Board of Equalization. The decision letter from county board will contain directions on how to file an appeal with the State Board of Equalization. By law that appeal must be made prior to 1 August or 45 Days after the County Board’s letter is mailed, whichever is later.
Associated Fees for Filing Appeals with State Board of Equalization
Persons filing appeals at the State Board of Equalization must now pay a fee to defray part of the cost of processing and hearing property tax appeals at the state level. Part of the fee (up to $9) is for the cost of processing appeals and is nonrefundable. The remainder is for the cost of hearing appeals and is refundable to the extent the appeal is successful or resolved without a hearing. The fee is proportionate to the value of the property under appeal as follows:
| Property Value | Fee |
| Less than $100,000 | $22.00 |
| $100,000 - less than $250,000 | $28.00 |
| $250,000 - less than $400,000 | $37.00 |
| $400,000 or more | $67.00 |
To view further details associated with the appeal filing fees please visit the Tennessee State Board of Equalization website.
Frequently Asked Questions
- What is the “County Board of Equalization” and what does it do?
- The County Board of Equalization is the first level of administrative appeal for complaints regarding the assessment, classification, and valuation of property for tax purposes. It consists of five (5) property owners selected from different parts of the county to serve two year terms. Because of Clarksville’s population, Tennessee law requires two (2) members of the Montgomery County’s board to be Clarksville residents appointed by the city council. The board’s duties include examining and equalizing county property assessments, ensuring that all taxable properties are included on the assessment rolls, eliminating exempt properties from taxation, hearing complaints from property owners/taxpayers, decreasing values of over-assessed property, increasing values of under-assessed property, and correcting clerical mistakes.
- When does the board meet?
- The County Board of Equalization meets beginning the 1st day of June each year and remains in session until that year’s equalization is complete.
- How do I schedule an appointment for an appeal hearing with the Board of Equalization?
- You may make an appointment to appear in front of the County Board of Equalization by calling the Assessor’s Office at 931-648-5709 anytime after May 15 and before June 1 of that year. Alternatively, you may also request a date and time using our online request form.
- Am I required to appear in person before the board?
- As a property owner, you have the right to appear in person, or have a family member, attorney or duly authorized agent appear on your behalf.
- What information should I bring to my hearing?
- Once your appeal is scheduled, you will receive a hearing form to fill out and return to the board. Along with the information requested on that form, you should bring any appraisals, receipts, comparable property assessments or other documents that support your theory of the property’s value. You also have the right to bring witnesses who can provide relevant information about your property. However, any evidence you present should refrain from discussing the property taxes or your ability to pay them, as the board is exclusively concerned with fair and equitable property values.
- When does the board make its decision and how will I be notified?
- After hearing all of the evidence, the board will make a decision as soon as possible and results will be mailed to the property owner. This normally occurs prior to the end of June.
- If after my hearing before the County Board of Equalization, I am not satisfied with their decision, what is my next step in the appeals process?
- Your decision letter from the county board will contain directions on how to file an appeal with the State Board of Equalization, the next level of appeal. By law that appeal must be made prior to 1 August or 45 Days after the County Board’s letter is mailed, whichever is later.
