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.
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.
The Assessor accepted Informal Review requests for the 2016 tax year through May 30, 2016 from property owners who had concerns with their 2016 assessed values. The deadline for submitting appeals to the Shelby County Board of Equalization ended on June 30, 2016. The Assessor is now accepting 2017 Informal Reviews reporting corrections to property characteristics and appraisal values.
If you filed a 2016 appeal, please contact the SCBoE by calling 901-222-7300 or visit their website at boe.shelbycountytn.gov for additional information regarding appeal results or a hearing notice.
Helpful Documentation for the Informal Review and 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 2017 tax year, sales dates of comparable properties should be in 2016 or 2015.
- A recent private appraisal.
- Photos of the property showing its exterior and interior condition.
- For commercial and industrial properties, income and expense information over the past three years.
- Any other information you believe will assist our appraisers in analyzing the property's market value.
If you disagree with your appraisal results for any year, 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 accepts appeals beginning May 1 of each year until the end of its regular session, which is June 30th in most years. For information and forms related to filing an appeal to the SCBoE, please contact the Board by calling 901-222-7300 or visit their website at boe.shelbycountytn.gov.
- 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.