Assessment Ratio
25% (residential)
Appeal Deadline
June 15, 2026 or within 45 days of notice
Official Form
County Board of Equalization appeal
Risk of Increase
Yes
How Assessment Works in Tennessee
Tennessee assesses residential property at 25% of appraised (market) value. Commercial and industrial property is assessed at 40%. Farm property is assessed at 25% of farm-use value. Your tax bill is based on the assessed value, not the full appraised value.
Risk of Increase
In Tennessee, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Tennessee
File an appeal with the county Board of Equalization by June 15 or within 45 days of the assessment notice, whichever is later. Contact your county assessor for specific procedures.
Step-by-Step
Tennessee Appeal Process
Receive your assessment notice from the county assessor (in reappraisal years).
Contact the county assessor's office for an informal review.
File a written appeal with the county Board of Equalization by the deadline.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the State Board of Equalization within 30 days.
FAQ
Tennessee Property Tax Appeal Questions
How does the 25% ratio work in Tennessee?
If your home's appraised value is $400,000, the assessed value is $100,000 (25%). Your tax bill is based on $100,000 multiplied by your local tax rate. If the county over-appraises your home, you pay taxes on a higher assessed amount.
Can my Tennessee assessment increase on appeal?
Yes. The Board of Equalization can increase your assessment. However, this is uncommon when you present strong evidence of over-assessment.
How often does Tennessee reassess?
Tennessee counties conduct reappraisals on a 4, 5, or 6-year cycle, depending on the county. Between reappraisals, values generally remain the same unless there are physical changes.
