What is the property tax appeal deadline in Tennessee?

You appeal to your County Board of Equalization, which typically convenes around June 1 — but the exact cutoff is county-specific and tracks the board's schedule (for example, Shelby County runs earlier). If you miss it, the State Board of Equalization backstop is generally August 1 or 45 days after the board's notice (TCA 67-5-1412). Confirm the date on your notice and file early.

Is my Tennessee home assessed at market value?

Your appraised value is market value, and that's what you appeal (TCA 67-5-601). Residential property is then assessed at 25% of that appraised value for your tax bill (Tenn. Const. Art. II §28; TCA 67-5-801), but the 25% figure is downstream — win a lower appraised value and your assessment drops with it.

Can the Tennessee board raise my assessment?

Yes. The County Board of Equalization can raise your value on your own appeal (TCA 67-5-1408), and the State Board or chancery court hears the case de novo, with no presumption the assessor is correct (TCA 67-5-1511). The biggest risk is your own recent purchase price above the county's appraised value — so file only when your comps clearly support a lower value.

State Guide

How to Appeal Your Property Taxes in Tennessee (2026 Guide)

Published July 12, 2026

an aerial view of a neighborhood near a body of water — Photo by Josh Withers on Unsplash

If you own a home in Tennessee, your county assessor sets its appraised value — what it would sell for — and that number, not the smaller assessment figure on your bill, is the one you challenge. Every year you have a window to contest it before it's locked in.

The Tennessee deadline: the County Board of Equalization

Tennessee's appeal goes first to your County Board of Equalization (CBOE), which typically convenes around June 1 — but the exact cutoff is county-specific and tracks the board's own schedule, with some larger counties running later into June. There's no single statewide date, so the reliable source is your assessment notice; read it for your county's board dates and file early in the window.

Most counties offer an informal review with the assessor first. If the County Board doesn't lower your value, you can appeal to the State Board of Equalization (SBOE) — generally by August 1 or 45 days after the county board's notice, whichever applies (TCA 67-5-1412) — and from there to chancery court, both heard de novo (fresh).

How Tennessee assesses your home

Here's the key point most Tennessee owners miss: the number you appeal is your home's appraised value, which is its fair market value (TCA 67-5-601). Residential property is then assessed at 25% of that appraised value for tax purposes (Tenn. Const. Art. II §28; TCA 67-5-801) — but that 25% figure is downstream. It's not evidence you're over-assessed, and it's not what you contest. Win a lower appraised value, and your 25% assessment falls right along with it.

Category	Tennessee
Assessment basis	You appeal the 100% appraised (market) value; residential is assessed at 25% of it (Const. Art. II §28)
Appeal deadline	County Board of Equalization (~June 1, county-specific); SBOE backstop ~Aug 1 / 45 days (TCA 67-5-1412)
Where you file	County Board of Equalization → State Board of Equalization → chancery court
Assessment cap	None — value tracks the reappraisal cycle (every 4–6 years by county)
Can the board raise your value?	Yes — CBOE can raise (67-5-1408); SBOE/court de novo, no presumption of correctness (67-5-1511)

Tennessee reappraises on a 4-, 5-, or 6-year cycle depending on the county, and there's no assessment cap holding your value down between cycles.

Building your case

Because the question is your home's appraised (market) value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Three or four solid comps with clear adjustments carry far more weight than a complaint that the number "feels high."

One Tennessee-specific caution: this is a genuine backfire state. The County Board of Equalization can raise your value on your own appeal (TCA 67-5-1408), and the State Board or chancery court reviews it de novo, with no presumption that the assessor is correct (TCA 67-5-1511) — so the value can move up as well as down. The single biggest risk is your own recent purchase price: if you bought recently for more than the county's appraised value, that sale is strong evidence and can be used to raise you. Any board increase requires advance written notice, but the lesson stands — file only when your comps clearly support a lower value.

Filing at the county level

Every Tennessee county runs its own Board of Equalization, and the mechanics — the informal-review process, where to file, and the board's exact schedule — vary across all 95 counties. We're building out county-specific guides with the filing office and local calendar for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your county's board dates on your notice.

Get your case built

You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, values your home against Tennessee's appraised (market) value standard — not the misleading 25% figure — and gives you a straight answer on whether your assessment is out of line before your county board meets.

Sources

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.

See if your Tennessee assessment is too high

PROppeal checks your case against real, recent comparable sales and gives you an honest verdict — then builds the board-ready letter to file, all in one price.

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