When property owners have a concern regarding their appraisal or classification and do not agree with the Assessor’s value, the first step is to contact the Assessor and request an Informal Review. If you are not satisfied with the results of your Informal Review, you may appeal your property value to the Shelby County Board of Equalization (SCBoE) which begins accepting appeals May 1 of each tax year until the end of its regular session.
The Assessor is currently accepting Informal Reviews for the 2014 tax year. The deadline to appeal your 2013 property appraisal to the Shelby County Board of Equalization ended on July 31, 2013.
An Informal Review is not an appeal. It is an opportunity for property owners to share information with the Assessor's Office in order for their property values to reflect market value. While the Informal Review is not a required step in the appeals process, it does resolve most disputes without the need of filing an appeal.
Helpful Documentation for the 2013 Appeals Process
To assist in the appeals process, property owners should submit documentation that supports their opinion of value of the property in question. Examples of such documentation include:
- Sales prices of similar properties in the immediate area dated in the year(s) prior to the tax year being appealed. For example, if a property is being appealed for the 2014 tax year, sales dates of comparable properties should be in 2013 or 2012.
- A recent private appraisal.
- Photos of the property showing its exterior and interior condition.
- Any other information you believe will assist our appraisers in analyzing the property’s market value.
The Assessor’s Answer Center will contact you regarding the results of your 2014 Informal Review. If you disagree with your results, you may exercise your right to appeal your property assessment as described below:
Here's the appeal process:
- Shelby County Board of Equalization (SCBoE)
The Shelby Board of Equalization is an independent body which hears appraisal disputes between property owners and the Assessor. Failure to file an appeal with the SCBoE could result in the assessment becoming final without further right of appeal. The SCBoE will accept 2013 appeals beginning May 1, 2014, until the end of its regular session. For information and forms related to filing an appeal to the SCBoE, please contact the Board by calling 901-222-7300.
- State Board of Equalization (SBoE)
If property owners disagree with the County Board of Equalization's resolution, they may appeal to the SBoE, which meets as needed in Shelby County. State of Tennessee statutes requires that anyone filing an appeal at the SBoE must 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 $6) is for the cost of the processing appeals and is nonrefundable. The remainder is for the cost of hearing the appeal 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. For more information regarding appeals to the SBoE and fee schedule information, please visit the SBoE’s Web site at www.tn.gov/comptroller/sb/. For additional information, you may contact the SBoE by calling 615-401-7883.
- Assessment Appeals Commission
The next step is to appeal to the Assessment Appeals Commission. This commission meets as needed in Shelby County.
- Tennessee State Board of Equalization
Property owners may appeal decisions of the Assessment Appeals Commission to the Tennessee State Board of Equalization which holds periodic meetings in Nashville on an as-needed basis.
The final step in the appeals process is to file suit in Shelby County Chancery Court.