Tennessee Code Annotated
Tenn. Code Ann. § 67-5-1327 (2026)
Date of completion of assessments - Hearing of exceptions - Filing with state board
✓ current as of May 2026
- (a) On or before the first Monday in August, assessments shall be completed and the comptroller of the treasury shall send a notice of assessment to each company assessable under this part.
- (b) Within ten (10) days from the first Monday in August, any owner, or user, the state or any county, municipality, or incorporated town may appear and file exceptions to such assessment, together with such evidence as the owner, user, state, county, municipality or incorporated town may desire to submit as to the value of the property assessed, and at the expiration of the ten (10) days, the comptroller of the treasury shall convene an informal hearing and examine such additional evidence and exceptions as may have been filed, and act thereon, either changing or affirming its valuation. All persons or entities authorized to file an exception under this section but failing to file an exception within the time permitted shall be deemed to have waived any objection to the assessments.
- (c) On or before the first Monday in September, the comptroller of the treasury shall file with the board of equalization the assessments made by the comptroller, together with such records as may be deemed necessary. The comptroller of the treasury shall send notice to any person or entity filing an exception to the action taken on the exception, and persons or entities affected by the comptroller of the treasury's action on the exceptions may file further exceptions with the state board of equalization, for review pursuant to § 67-5-1328. All persons or entities authorized to file an exception under this section but failing to do so on or before twenty (20) days from the first Monday in September shall be deemed to have waived any objection they may otherwise have raised with regard to the assessments.
Acts 1973, ch. 226, § 11; T.C.A., § 67-931; Acts 1995, ch. 305, § 125; 1996, ch. 662, § 2; 1997, ch. 160, §§ 2-4.
Notes of Decisions
Cited in 9
cases, 1992–2016 · leading case: Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008).
Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008). “§ 67-5-1327 (2006) (emphasis added). In our view, the plain words of this statute direct that all taxpayers who, within the designated time period, fail to file an exception to their notice of assessment waive all objections to their assessments.”
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “§ 67-5-1327(b), filed exceptions with the Comptroller and objected to the reduction in the appraised value of public utility tangible personal property for 1998.”
Colonial Pipeline Co. v. Morgan, 231 F.R.D. 518 (M.D. Tenn. 2005). “Tenn.Code Ann. § 67-5-1327. He determines assessments, notifies taxpayers, and certifies assessments to the Board.”
S. Ry. Co. v. Stair, 801 F. Supp. 37 (W.D. Tenn. 1992). “Railroad property tax values must be submitted by the Commission to the State Board annually under T.C.A. § 67-5-1327(c). The State Board may then increase or decrease the values or do nothing.”
Volunteer Princess Cruises, LLC v. Tennessee State Bd. of Equalization (Tenn. Ct. App. 2016). “(2) Whether the ALJ‟s application of Tenn. Code Ann. § 67-5-1327 (c) to the 2010 and 2011 tax year assessment dismissals is in violation of constitutional and statutory provisions or, alternatively, whether Tenn.”
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). “United appealed the assessment in accordance with Tenn. Code Ann. § 67-5-1327 , first to the Comptroller of the Treasury and then to the State Board of Equalization for review pursuant to Tenn.”
In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
— Tenn. Code Ann. § 67-5-1327(a) — 3 cases
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
— Tenn. Code Ann. § 67-5-1327(b) — 5 cases
Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008). “§ 67-5-1327 (2006) (emphasis added). In our view, the plain words of this statute direct that all taxpayers who, within the designated time period, fail to file an exception to their notice of assessment waive all objections to their assessments.”
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “§ 67-5-1327(b), filed exceptions with the Comptroller and objected to the reduction in the appraised value of public utility tangible personal property for 1998.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
— Tenn. Code Ann. § 67-5-1327(c) — 5 cases
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “§ 67-5-1327(b), filed exceptions with the Comptroller and objected to the reduction in the appraised value of public utility tangible personal property for 1998.”
S. Ry. Co. v. Stair, 801 F. Supp. 37 (W.D. Tenn. 1992). “Railroad property tax values must be submitted by the Commission to the State Board annually under T.C.A. § 67-5-1327(c). The State Board may then increase or decrease the values or do nothing.”
In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1327(a). Thereafter, the property owner or any taxing authority may file exceptions to the assessment, and the assessments will be acted upon by the comptroller within the time prescribed.”
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