Appeals Process

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.

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 two years prior to the tax year being appealed.
• 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. For more information regarding appeals to the SBoE and fee schedule information, you may contact the SBoE by calling 615-401-7883 or email SB.Web@cot.tn.gov.
• 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.
• Courts
  The final step in the appeals process is to file suit in Shelby County Chancery Court.