Tax Code Reference
Effective Rate: 0.52%
Tennessee
Property Tax Code
Tennessee Code Annotated — Title 67 (Taxes and Licenses) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Tennessee.
Quick Facts
Assessment Authority
County Assessor of Property
Appeal Board
County Board of Equalization
Assessment Ratio
25% of appraised value (residential)
Assessment Cycle
Annual (reappraisal every 4–6 years)
Appeal Deadline
County board convenes June 1 and sets its own filing deadline — confirm with your assessor (Shelby convenes May 1)
Assessment System
Governing CodeTennessee Code Annotated — Title 67 (Taxes and Licenses)
Assessment AuthorityCounty Assessor of Property
Assessment Ratio25% of appraised value (residential)
Assessment CycleAnnual (reappraisal every 4–6 years)
Appeal System
Appeal BoardCounty Board of Equalization / State Board of Equalization
Appeal DeadlineCounty board convenes June 1 and sets its own filing deadline — confirm with your assessor (Shelby convenes May 1)
Key Notes for Tennessee
Tennessee assesses residential property at 25% of appraised value. The County Board of Equalization meets in June. Tennessee has no state income tax, making property tax a key revenue source.
Hearing Types Available
1
County Board of Equalization2
State Board of Equalization3
Chancery CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption