Tennessee Code Annotated
Tenn. Code Ann. § 67-5-1509 (2026)
Equalization action by state board
✓ current as of May 2026
- (a) Upon its consideration of reports made to it, together with the evidence submitted with a report or other information available, the state board shall take whatever steps it deems are necessary to effect the assessment of property in accordance with the constitution and the laws of this state. The board shall by order or rule direct that commercial and industrial tangible personal property assessments be equalized using the appraisal ratios adopted by the board in each jurisdiction; provided, that an equalization factor for purposes of this section does not exceed a factor of one (1.000). The equalization described is available only to taxpayers who have timely filed the reporting schedule required by law.
- (b) Equalization may be made by the board by reducing or increasing the appraised values of properties within a taxing jurisdiction, or any part of the jurisdiction, 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.
- (c) If the state board of equalization deems it necessary to increase or decrease appraised values of properties of a taxing jurisdiction, or any part of the jurisdiction, in a manner that affects properties in general rather than individual properties, it is not necessary that the state board notify each individual property owner as provided in § 67-5-1510; provided, that the board shall cause to be published at least once, in a newspaper of general circulation within the taxing jurisdiction affected by the action of the board, a notice of the action of the state board.
Amended by 2023 Tenn. Acts, ch. 184, s 8, eff. 7/1/2023.
Amended by 2013 Tenn. Acts, ch. 209, s 14, eff. 4/23/2013.
Acts 1973, ch. 226, § 10; 1975, ch. 171, § 8; T.C.A., § 67-838; Acts 1990, ch. 1075, § 10; 2009 , ch. 163, § 2.
Notes of Decisions
Cited in 8
cases (1 in the last 5 years), 1999–2021 · leading case: In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001).
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “§ 67-5-1302) or real property versus tangible personal property ( Tenn. Code Ann. § 67-5-1509 ). The statutes cited by the counties, on the other hand, refer to specific authorization to the Board to change individual assessments to conform to the full value standard.”
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “The authority to adjust the appraised values of public utility property to achieve equalization with industrial and commercial property is found in § 67-5-1509(b). This statute provides: (b) Equalization may be made by the board or commission, as the case may be, by reducing or…”
Williamson Cnty. v. Tennessee State Bd. of Equalization, 86 S.W.3d 216 (Tenn. Ct. App. 2001). “holding the action of the Tennessee State Board of Equalization in applying depreciable life schedules forming a part of Tennessee Code Annotated section 67-5-903© to commercial and industrial tangible personal property and in holding that personal property is not…”
Williamson Cnty. v. State Bd. of Equalization (Tenn. Ct. App. 2001). “y upholding the action of the Tennessee State Board of Equalization in applying depreciable life schedules forming a part of Tennessee Code Annotated section 67-5-903(f) to commercial and industrial tangible personal property and in holding that personal property is not…”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1509 further provides in pertinent part: 67-5-1509.”
In Re All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1998, 62 S.W.3d 165 (Tenn. Ct. App. 2001). “T.C.A. § 67-5-1509 provides additional guidelines for determining if there was a factual basis for the Board’s actions in this matter.”
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). “Alsup authorized equalization adjustments to mitigate the effects of different methods of assessment applicable to centrally assessed public utilities versus locally assessed property ( Tenn. Code Ann. § 67-5-1302 ) or real property versus tangible personal property ( Tenn.”
Colonial Pipeline Co. v. TN State Bd. Of Equalization (Tenn. Ct. App. 2021). “The chancellor did not, however, reach the “as applied” constitutional issues, which were expressly reserved for the BOE’s consideration.”
— Tenn. Code Ann. § 67-5-1509(a) — 6 cases
In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). “§ 67-5-1302) or real property versus tangible personal property ( Tenn. Code Ann. § 67-5-1509 ). The statutes cited by the counties, on the other hand, refer to specific authorization to the Board to change individual assessments to conform to the full value standard.”
Williamson Cnty. v. Tennessee State Bd. of Equalization, 86 S.W.3d 216 (Tenn. Ct. App. 2001). “holding the action of the Tennessee State Board of Equalization in applying depreciable life schedules forming a part of Tennessee Code Annotated section 67-5-903© to commercial and industrial tangible personal property and in holding that personal property is not…”
Williamson Cnty. v. State Bd. of Equalization (Tenn. Ct. App. 2001). “y upholding the action of the Tennessee State Board of Equalization in applying depreciable life schedules forming a part of Tennessee Code Annotated section 67-5-903(f) to commercial and industrial tangible personal property and in holding that personal property is not…”
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). “Alsup authorized equalization adjustments to mitigate the effects of different methods of assessment applicable to centrally assessed public utilities versus locally assessed property ( Tenn. Code Ann. § 67-5-1302 ) or real property versus tangible personal property ( Tenn.”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1509 further provides in pertinent part: 67-5-1509.”
— Tenn. Code Ann. § 67-5-1509(b) — 2 cases
In the Matter of All Assessments, Review of Ad Valorum, 58 S.W.3d 95 (Tenn. 2000). “The authority to adjust the appraised values of public utility property to achieve equalization with industrial and commercial property is found in § 67-5-1509(b). This statute provides: (b) Equalization may be made by the board or commission, as the case may be, by reducing or…”
In the Matter of All Assessments (Tenn. Ct. App. 1999). “T.C.A. § 67-5-1509 further provides in pertinent part: 67-5-1509.”
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