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.
We will begin accepting calls for scheduling appointments for Formal Appeals with the independent Metro Board of Equalization (MBOE) on Tuesday, May 26, 2026, at 8:00 a.m. The deadline for scheduling an appointment for an appeal with the independent MBOE is Friday, June 26, 2026, at 4:00 p.m. If you wish to schedule a formal appeal to the independent MBOE, please contact our Call Center at 615-862-6059.
If the decision made by the Independent MBOE is unacceptable, the property owner may then appeal to the State Board of Equalization (SBOE).
The Independent Metropolitan Board of Equalization (MBOE) & 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 Office of the Assessor of Property.
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 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 Pres. Ronald Reagan Way, Suite 210, Nashville, TN 37210.
Q: How do I schedule a Formal Appeal?
A: You may contact our Call Center beginning Tuesday, May 26, 2026, at 615-862-6059 between 8:00 AM and 4:00 PM, Monday through Friday. The deadline for requesting an appeal to the independent MBOE is Friday, June 26, 2026, at 4;00 PM. You may choose to file your appeal directly with the independent MBOE or to one of its Hearing Officers.
Q: What if I need to cancel my Appeal?
A: Contact Crystal Wade at 615-862-6080 to cancel your scheduled appeal.
Q: Who can file for a Formal Appeals Hearing and/or represent me at an independent MBOE Hearing?
A: The property owner or a family member of the property owner may file for a Formal Appeals Hearing on behalf of the property owner. If you are a non-family member, an attorney or tax representative, filing on behalf of the property owner, you must have a Letter Of Authorization (LOA) from the property owner. The LOA must contain a statement authorizing the non-family member or attorney or tax representative to file and represent the property owner in the Formal Appeals Hearing and also include the map and parcel number of the property and the Assessment year that is being appealed.
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, if you are appealing the 2026 assessment year you should provide 2025 Sales that support your opinion of value as of January 1, 2026.
- Appraisals – While it is not advised that you get a Fee Appraisal, 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 showing any damage
sto the property and/or pictures of 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 2026 independent MBOE appeals heard before September 1, 2026, will receive an independent MBOE Decision Notice in the mail by mid to late September. 2026 appeals heard after September 1, 2026, should receive an independent MBOE Decision Notice Letter within 60 days of the Hearing date.
Q: What if I disagree with the independent MBOE’s decision?
A: You may appeal to the independent State Board of Equalization (SBOE). Appeals must be filed within 45 days of the independent MBOE’s mailing date. The Decision Notice letter will include filing instructions.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
| Member – Ms. Deb Dawson | April 14, 2026 – April 14, 2028 |
| Member – Ms. Alexa Coulton | April 14, 2026 – April 14, 2028 |
| Member – Mr. John Green | April 14, 2026 – April 14, 2028 |
| Member – Ms. Melba Jackson | April 14, 2026 – April 14, 2028 |
| Member – Mr. Carnell Scruggs | April 14, 2026 – April 14, 2028 |
| Alternate – Mr. Bruce Pierce | Dec 16, 2025 – Nov 18, 2027 |
| Alternate – Ms. Lori Caste | April 14, 2026 – April 14, 2028 |
| Alternate – Mr. Derrick Starks | April 16, 2026 – April 14, 2028 |
| Alternate – Dr. Truitt Ellis | April 16, 2026 – April 14, 2028 |
| Alternate – Mr. Michael Milliner | April 14, 2026 – April 14, 2028 |
| Alternate – Ms. Mia Parker | April 14, 2026 – April 14, 2028 |
| Alternate – Ms. Whitney Ellis | April 23, 2026 – April 14, 2028 |
| Alternate – Ms. Michele Trueba | April 23, 2026 – April 14, 2028 |
| Alternate Mr. Scott Tyrone | April 23, 2026 – April 14, 2028 |