Appeals Overview
Any property owner who believes that the classification and/or value assigned to their property by the Assessor of Property is incorrect has the right to appeal that assessment.
The Change in Notice of Appraisal letter will provide information on how to contact the Assessor of Property Office should you feel that the appraisal or classification is incorrect.
An Deputy 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 independent Metropolitan Board of Equalization (MBOE). If the decision made by the Independent MBOE is unacceptable, the property owner may then appeal to the State Board of Equalization.
The Independent Metropolitan Board of Equalization & Formal Appeal Q&A
Q: What is the Independent Metropolitan Board of Equalization (MBOE)?
A: The independent MBOE is the first level of administrative appeal for complaints regarding property assessment, classification, and valuation for tax purposes. It operates independently from the Assessor of Property’s Office.
Q: How is the Independent MBOE formed?
A: It is established under Metropolitan Charter Article 11, Chapter 2 and is composed of five members appointed by the Mayor and confirmed by the Metropolitan Council. Members serve two-year terms. The independent MBOE may also use Hearing Officers to conduct Appeal Hearings and make recommendations.
Q: What are the duties of the independent MBOE?
A: The independent MBOE is responsible for:
- Examining and equalizing county property assessments
- Ensuring all taxable properties are on the assessment rolls
- Removing exempt properties from taxation
- Hearing complaints from property owners
- Adjusting over-assessed or under-assessed values
- Correcting Clerical Mistakes
Q: When does the independent MBOE meet?
A: Beginning the first business day of June each year, until that year’s equalization is completed. At least (10) ten days before the June 1 meeting begins, the Assessor of Property publishes a public notice in a local newspaper with dates, times, and procedures.
Q: Where does the independent MBOE meet?
A: The independent MBOE’s meetings and Hearings location was established by the Metropolitan Nashville and Davidson County Government prior to 1993 to conduct their meetings and Hearings in the Office of the Assessor of Property’s Office of Assessments. The independent MBOE operates independently from the Assessor of Property other than the State Law requirements pursuant to T.C.A. 67-5-1403 of the Assessor of Property in assisting the independent MBOE. Currently the Office of the Assessor of Property is located at 700 Ronald Reagan Way, Suite 210, Nashville, TN 37210.
Q: How do I schedule a Formal Appeal?
A: Contact our Call Center beginning Monday, May 12, 2025, at 615-862-6059 between 8:30 AM and 4:00 PM, Monday through Friday. You may choose to file your appeal directly with the independent MBOE or to one of its Hearing Officers. (The Deadlines Have Passed. You Can No Longer File a Formal Appeal)
Q: What if I need to reschedule or cancel my Appeal?
A: Contact Crystal Wade at 615-862-6080 to make changes to your scheduled Appeal. (Currently, per the independent MBOE, you cannot reschedule an existing appointment due to the lack of availability).
Q: Who can represent me at an independent MBOE Hearing?
A: You may appear in person or have a family member, attorney, or tax representative with written authorization to appear on your behalf.
Q: What is required before the Hearing?
A: When you arrive for your Formal Appeal appointment, you will be required to complete an Appeal form stating your proposed classification, appraised value, and assessed value, along with supporting information. Please see next question regarding supporting information.
Q: What evidence should I bring to the hearing?
A: Pertinent information such as:
- Comparable Sales Data – Sales that meets similarity in age, characteristics, and square footage (Rule of thumb: Comparable sales square footage should be within 20% of the subject property square footage). Also, note that according to State Law the Assessor of Property must use the prior year sales in the valuation of property in the year of the Reappraisal. In the 2025 Reappraisal, it is the 2024 Sales that are required. Therefore, provide 2024 Sales that support your opinion of value as of January 1, 2025.
- Appraisals – While it is not advised that you get a Fee Appraisal, but if you happened to have one, provide it. Please understand that a Fee Appraisal is an opinion of value that must be reviewed, and is not automatically accepted.
- Estimates to make repairs that are needed for the property, not including routine maintenance or general upkeep.
- Income/expense statements (for commercial properties)
- Cost information
- Photographs of any damages to the property and/or pictures of an outdated kitchens and baths.
- Witness testimony relevant to the property’s value or classification.
The independent MBOE considers classification, valuation, and assessment in their decision.
Q: What happens after the Hearing?
A: All 2025 independent MBOE appeals being heard before September 1, 2025, would receive an independent MBOE Decision Notice Letter in mid to late September. Those Hearings heard after September 1, 2025, should be mailed a independent MBOE Decision Notice Letter within 60 days of the Hearing.
Q: What if I disagree with the independent MBOE’s decision?
A: You may appeal to the independent State Board of Equalization. Appeals must be filed within 45 days of the independent MBOE’s mailing date. The Decision Notice letter will include filing instructions.
You can read the origin and authority of the independent Metropolitan Board of Equalization by reviewing:
The Charter of the Metropolitan Government of Nashville and Davidson County, Tennessee
| Ms. Deb Dawson | March 7, 2024 – April 14, 2026 |
| Mr. Derrick Starks | March 7, 2024 – April 14, 2026 |
| Ms. Melba Jackson | April 2, 2024 – April 14, 2026 |
| Mr. Roger Farmer | April 2, 2024 – April 14, 2026 |
| Ms. Alexa Coulton | April 2, 2024 – April 14, 2026 |
| Mr. John Green | April 2, 2024 – June 6, 2026 |
| Mr. Michael Milliner | April 2, 2024 – June 6, 2026 |
| Mr. Carnell Scruggs | April 16, 2024 – June 6, 2026 |
| Ms. Mia Parker | April 16, 2024 – June 6, 2026 |
| Dr. Truitt Ellis | April 16, 2024 – June 6, 2026 |
| Ms. Lori Caste | April 16, 2024 – June 6, 2026 |
| Ms. Sharilyn Pettus | May 7, 2024 – June 6, 2026 |