Tennessee Code Annotated

Tenn. Code Ann. § 67-5-1501 (2026)

Jurisdiction and duties - Filing of appeals

✓ current as of May 2026

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(a) The state board of equalization has jurisdiction over the valuation, classification and assessment of all properties in the state.

(b) The board shall have and perform the following duties:
- (1) Receive, hear, consider and act upon complaints and appeals made to the board;
- (2) Hear and determine complaints and appeals made to the board concerning exemption of property from taxation;
- (3) Take whatever steps it deems are necessary to effect the equalization of assessments, in any taxing jurisdiction within the state in accordance with the laws of the state;
- (4) Carry out such other duties as are required by law; and
- (5) Provide assistance and information on request to members and committees of the general assembly relative to the taxation, classification and evaluation of property.

(c) Appeals to the state board of equalization from initial determinations in exemption and tax relief cases must be filed within ninety (90) days from the date notice of the determination was sent. Appeals from initial decisions of administrative judges or hearing examiners for the state board of equalization must be filed within thirty (30) days from the date the initial decision is sent.

(d) The board shall assess the cost of hearing or processing a taxpayer appeal in an amount not to exceed ten dollars ($10.00) per filing, pursuant to rules of the board. For purposes of this subsection (d), "filing" means one (1) submission that may include multiple parcels, including real and personal property, with a clear nexus to specific assessments or exemptions under appeal. The board shall not charge fees and costs on the appeal of the primary residence of the following persons:
- (1) Persons sixty-five (65) years of age or older, if the appraised value of the residence is one hundred fifty thousand dollars ($150,000) or less; and
- (2) Indigent persons who file a Uniform Civil Affidavit of Indigency with the board.

Amended by 2019 Tenn. Acts, ch. 63,s 4, eff. 3/28/2019.

Amended by 2016 Tenn. Acts, ch. 938,s 1, eff. 4/27/2016.

Amended by 2013 Tenn. Acts, ch. 209,s 13, eff. 4/23/2013.

Acts 1973, ch. 226, § 10; 1975, ch. 171, § 1; 1979, ch. 64, §§ 1, 2; 1980, ch. 467, § 1; 1983, ch. 237, § 1; T.C.A., § 67-831; Acts 1990, ch. 899, § 3; 1990, ch. 1075, § 1; 1992, ch. 1024, § 2; 1997, ch. 160, § 6; 2003, ch. 406, § 1; 2007, ch. 256, § 1; 2010, ch. 1074, § 2; 2011, ch. 415, § 2.

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1998–2026 · leading case: Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008).

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Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008). · cites it 4× “” Tenn. Code Ann. § 67-5-1501 (b) (2006 & Supp.”

Joseph Heintz v. Tennessee State Bd. of Equalization (Tenn. Ct. App. 2026). · cites it 11× “Tenn. Code Ann. § 67-5-1501 (c). Appeals were initially heard and decided by “hearing examiners,” which included appointed ALJs, acting for the AAC.”

Batson East-Land Co, Inc. v. Ronnie D. Boyd, 4 S.W.3d 185 (Tenn. Ct. App. 1998). · cites it 2× “See T.C.A. § 67-5-1501(c) (Supp.1991). The notice of appeal specifically stated that both the Assessor and the County were appealing the initial decision.”

In the Matter of All Assessments (Tenn. Ct. App. 1999). · cites it 6× “wers conferred upon it by law to the end that assessments in every taxing jurisdiction may be in accordance with the law; * * * (4) Receive, hear, consider and act upon complaints and appeals made to the board regarding the valuation, classification and assessment of property in…”

Roy Zumstein v. Roane Cnty. Exec./Mayor, Assessor Of Prop., Tr. (Tenn. Ct. App. 2017). · cites it 2× “Tenn. Code Ann. §§ 67-5-1501 to -1515. Part 21 of Chapter 5 is titled “Tax Liens.”

Madison Cnty., Tennessee v. Tennessee State Bd. Of Equalization (Tenn. Ct. App. 2008). · cites it 2× “” Tenn. Code Ann. § 67-5-1501 (c). 8 “ In any situation not specifically addressed by these rules, reference may be made to the Tennessee Rules of Civil Procedure for guidance as to the proper procedure to follow, where appropriate and to whatever extent will best serve the…”

Anderson Cnty. Tennessee, et ql. v. Tennessee State Bd. of Equalization (2020). “The State Board may also appoint an administrative judge to conduct a hearing and recommend proposed findings of fact and conclusions.”

The Metro. Gov't of Nashville & Davidson Cnty., in its own behalf & for the use & benefit of the State of Tennessee v. Delinquent Taxpayers as Shown on the 1999 Real Prop. Tax Records (Tenn. Ct. App. 2005). “An objecting taxpayer may challenge an assessment administratively through an appeal to the county or state board of equalization.”

— Tenn. Code Ann. § 67-5-1501(a) — 1 case

Colonial Pipeline Co. v. Morgan, 263 S.W.3d 827 (Tenn. 2008). “” Tenn. Code Ann. § 67-5-1501 (b) (2006 & Supp.”

— Tenn. Code Ann. § 67-5-1501(b)(1) — 1 case

Joseph Heintz v. Tennessee State Bd. of Equalization (Tenn. Ct. App. 2026). “Tenn. Code Ann. § 67-5-1501 (c). Appeals were initially heard and decided by “hearing examiners,” which included appointed ALJs, acting for the AAC.”

— Tenn. Code Ann. § 67-5-1501(b)(3) — 1 case

In the Matter of All Assessments (Tenn. Ct. App. 1999). “wers conferred upon it by law to the end that assessments in every taxing jurisdiction may be in accordance with the law; * * * (4) Receive, hear, consider and act upon complaints and appeals made to the board regarding the valuation, classification and assessment of property in…”

— Tenn. Code Ann. § 67-5-1501(c) — 2 cases

Batson East-Land Co, Inc. v. Ronnie D. Boyd, 4 S.W.3d 185 (Tenn. Ct. App. 1998). “See T.C.A. § 67-5-1501(c) (Supp.1991). The notice of appeal specifically stated that both the Assessor and the County were appealing the initial decision.”

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