Tennessee Code Annotated

Tenn. Code Ann. § 4-3-5103 (2026)

Powers and duties of board

✓ current as of May 2026

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The state board of equalization has the following duties and functions to:

(1) Promulgate and publish an assessment manual or manuals for the appraisal, classification and assessment of property for use by local assessors of property in making their assessments of particular classes and parcels of property, including the assessment of the various kinds of personal property owned and used by corporations, partnerships and individuals engaged in business and professions for profit;

(2) Effect the assessment of all property in the state in accordance with the Constitution of Tennessee and all statutory provisions. The state board shall exercise powers conferred upon it by law to the end that assessments in every taxing jurisdiction may be in accordance with the law;

(3) Prescribe educational and training courses for state and local assessing officials and issue certificates to such officials who successfully complete the training and requirements prescribed by the state board;

(4) Receive, hear, consider and act upon complaints and appeals made to the board regarding the valuation, classification and assessment of property in the state;

(5) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;

(6) Review assessments made by the comptroller of the treasury;

(7) Promulgate all necessary rules, regulations and procedures for implementation of tax relief to elderly low income taxpayers, homeowners totally and permanently disabled and disabled veterans, and make an annual summary of their findings available to members of the general assembly upon request; and

(8) Carry out such other duties as may be required by law.

Acts 1974, ch. 771, § 2; T.C.A., § 4-307; Acts 1995, ch. 305, § 64; 2008, ch. 971, § 1.

Notes of Decisions

Cited in 4 cases, 1986–2010 · leading case: Kopsombut-Myint Buddhist Ctr. v. State Bd. of Equalization Ex Rel. State, 728 S.W.2d 327 (Tenn. Ct. App. 1986).

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Kopsombut-Myint Buddhist Ctr. v. State Bd. of Equalization Ex Rel. State, 728 S.W.2d 327 (Tenn. Ct. App. 1986). · cites it 8× “The State Board of Equalization has the authority, pursuant to Tenn. Code Ann. §§ 4-3-5103 (1) and 67-1-305(a)(1) to promulgate rules and manuals to aid in the appraisal, classification, and assessment of property.”

TECO Barge Line, Inc., n/k/a U.S. United Barge Line, LLC v. Justin P. Wilson, Tennessee Comptroller of the Treasury (Tenn. Ct. App. 2010). · cites it 2× “5 The language of Tenn. Code Ann. § 4-3-5103 applicable to the instant proceeding is as follows: The state board of equalization has the following duties and functions to: .”

In the Matter of All Assessments (Tenn. Ct. App. 1999). · cites it 3× “in such manner as is determined by the state board of equalization will enable the board . . . to justly and equitably equalize assessments in accordance with law.”

Gen. Oils Co., Div. of Ashland Oil, Inc. v. Claude Ramsey, Assessor of Prop. for Hamilton Cnty., Tennessee & TN State Bd. of Equalization (Tenn. Ct. App. 1996). · cites it 2× “T.C.A. § 4-3-5103 (1991); T.C.A. § 67-1-305 (1995).”

— Tenn. Code Ann. § 4-3-5103(1) — 1 case

Kopsombut-Myint Buddhist Ctr. v. State Bd. of Equalization Ex Rel. State, 728 S.W.2d 327 (Tenn. Ct. App. 1986). “The State Board of Equalization has the authority, pursuant to Tenn. Code Ann. §§ 4-3-5103 (1) and 67-1-305(a)(1) to promulgate rules and manuals to aid in the appraisal, classification, and assessment of property.”

— Tenn. Code Ann. § 4-3-5103(2) — 1 case

In the Matter of All Assessments (Tenn. Ct. App. 1999). “in such manner as is determined by the state board of equalization will enable the board . . . to justly and equitably equalize assessments in accordance with law.”

— Tenn. Code Ann. § 4-3-5103(5) — 1 case

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