Metropolitan Board of Equalization

2022 Appeal Deadline has Passed

The deadline to appeal your 2022 property assessment to the Independent Metropolitan Board of Equalization has passed. For property owners who appealed at the county level, decisions by the Metropolitan Board of Equalization will be mailed when hearings are completed for the 2022 assessment roll and will include information regarding further options. For property owners who have scheduled an appeal and wish to reschedule or cancel, please contact Herman Ruben at 615-880-2069. For property owners who missed the June 17, 2022 deadline to appeal and require additional appeal info, please contact the State Board of Equalization at 615-401-7883.

Appeals

Any property owner who believes that the classification and/or value assigned to his/her property by our office is incorrect has the right to appeal that assessment.

The Change in Appraisal notice (which, for most property owners, is received every four years), will provide information on how to contact the Assessor’s Office should he/she feel that the appraisal or classification is incorrect.

An Appraiser will then review the information made available by the property owner that denotes, changes which may affect the value of the property. Should a correction be in order, a modification may be made without a formal appeal.

However, if the change to the property value following this review is unacceptable, the property owner may appeal to the MBOE. If the decision made by the MBOE is unacceptable, the property owner may then appeal to the State Board of Equalization.

The Metropolitan Board of Equalization (MBOE), an independent entity from the Property Assessor’s Office, is the first level of administrative appeal for complaints regarding the assessment, classification, and valuation of property for tax purposes. Established under Metropolitan Charter Article 11, Chapter 2, to hear property owner’s appeals of their appraisal and assessment, the MBOE is composed of five (5) members appointed by the Mayor and confirmed by majority vote from the Metropolitan Council. Members serve terms of two years. The Board may also employ a temporary staff of hearing officers to conduct hearings on appeals. The hearing officers then send recommendations to the MBOE.

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.

You can read the origin and authority of the Metropolitan Board of Equalization at this link below: