Metropolitan Board of Equalization (MBOE)
The MBOE is the first level of administrative appeal for complaints regarding the assessment, classification, and valuation of property for tax purposes. It consists of five (5) property owners selected from different parts of the county to serve two (2) year terms. Because of Nashville’s population, Tennessee law requires two (2) members of Metro’s board to be Nashville residents appointed by the city council.
The Board’s duties include:
-Examining and equalizing county property assessments.
-Ensuring that all taxable properties are included on the assessment rolls.
-Eliminating exempt properties from taxation.
-Hearing complaints from property owners/taxpayers.
-Decreasing values of over-assessed property.
-Increasing values of under-assessed property.
-Correcting clerical mistakes.
The MBOE meets beginning the 1st business day of June each year and remains in session until that year’s equalization is complete. Approximately ten days prior to the board convening, the Assessor will publish a public notice in the local newspaper detailing the dates, time, and place the board will be meeting to hear appeals. The procedure for property owners to file an appeal will also be stated in the notice.
A property owner may appear in person or have a family member, attorney, or anyone with written authorization appear on the owner’s behalf. Prior to the appeal hearing, the property owner will be required to complete an appeal form to be submitted to the Board. The appeal form provides the property owner the opportunity to state a proposed classification, appraised value, and assessed value for the subject property. It also contains space in which to include information supporting his/her position. In addition, the property owner is encouraged to bring to the hearing any pertinent information to support his/her appeal, including applicable appraisals, receipts, comparable sales information, income and expense data, cost information, and/or photographs. The materials submitted at the hearing should support the property owner’s theory of the property’s value and/or classification. The property owner also has the right to bring witnesses who can provide relevant information about the subject property. However, any evidence presented should refrain from discussing the property taxes or the property owner’s ability to pay them, as the Board is exclusively concerned with fair and equitable property classification, valuation, and assessment.
After hearing all of the evidence, the Board will make a decision, and results will be mailed to the property owner. This normally occurs prior to the end of August. If the property owner is not satisfied with the decision of the MBOE, the next step is to appeal to the State Board of Equalization.
The decision letter from the MBOE will contain directions on how to file an appeal with the State Board of Equalization. By law, that appeal must be made prior to August 1 or 45 days after the MBOE’s letter is mailed, whichever is later.
Established under Metropolitan Charter Article 11, Chapter 2, to hear property owner’s appeals of their appraisal and assessment, the Metropolitan Board of Equalization is composed of five members appointed by the Mayor and confirmed by majority vote from the Council. Members serve terms of two years. The Board may also employ a temporary staff of appraisers to conduct hearings on appeals. The hearing officers then send recommendations to the MBOE.
You can read the origin and authority of the Metropolitan Board of Equalization at this link below:
THE CHARTER OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE
Current members of the Board are, as follows:
Ms. Jean Harrison
05/17/2016 – 04/01/2018
Mr. Derrick Starks
05/17/2016 – 04/01/2018
Ms. Mara Thompson
05/17/2016 – 04/01/2018
Ms. Rhonda Weaver
05/17/2016 – 04/01/2018
Ms. Lyndell (Lyn) Brandmeier
02/21/2017 – 04/01/2018
Mr. Robert Notestine (Alternate)
06/21/2016 – 04/01/2018
Ms. Glenda Chambers (Alternate)
02/21/2017 – 04/01/2018
State Board of Equalization
The board is responsible for assuring constitutional and statutory compliance in assessments of property for ad valorem taxes. This responsibility is carried out through:
establishment of policies, rules, and manuals governing local assessment practices and training for assessment officials;
hearing of appeals from county boards of equalization regarding local assessments;
direct review and hearing of appeals regarding central assessments of public utility companies;
review of applications for religious, charitable, and related property tax exemptions;
review of certified tax rate calculations from jurisdictions undergoing revaluation; and
regulation of property tax appeals agents and agent practices.
Subsidiary boards appointed by the State Board for intermediate review are the Assessment Appeals Commission and the Taxpayer Agent Regulatory Panel.
Visit the State Board of Equalization website for more information.
The objective of the Assessor for Davidson County, Tenn. is to treat each property equitably. Sales ratio studies conducted by the State of Tennessee, Division of Property Assessment indicate that our appraisals are fair and represent reliable market value. We support the Certified Tax Rate law as a protection for Davidson County taxpayers, and we welcome any questions you might have regarding your property and/or the steps we follow in making a fair assessment.