Property Tax Exemption

Exemption from property tax is available to religious, charitable, scientific, or nonprofit educational institutions who apply while the property is currently used exclusively to carry out one or more of the purposes for which the organization was created.

In Tennessee, these property tax exemptions are granted by the Tennessee State Board of Equalization. If you would like more information about the application process, please contact Toni Porter at 615-880-2182.

You can also visit the State Board of Equalization website where you will find information to either download an application for exemption or file an exemption application electronically. In addition to the exemption application, the three other documents you need to consider are (1) the effective date insert, (2) the exemption fee memo, and (3) the payment of taxes while the exemption is pending form.

It is important to note that all required documents, which are listed on top of the exemption application, must be submitted with the exemption application. Once completed, one full set of exemption application documents (and application fee) must be filed with:

Tennessee State Board of Equalization, Cordell Hull Building
425 Rep. John Lewis Way N
Nashville, TN 37243-3400.

Another complete set of exemption application documents must to be sent to:

Davidson County Assessor’s Office
Attn: Toni Porter
P.O. Box 196305

Nashville, TN 37219-6305.

You are also encouraged to retain a complete set of exemption application documents for your records. Once the Tennessee State Board of Equalization receives the application, a staff attorney will review the documents and render a decision. You will then receive an initial determination letting you know if the exemption has been granted and its effective date. The Assessor’s Office will be notified of the initial determination, and the tax roll will be amended accordingly. The initial determination contains appeal instructions that you may follow if you are unsatisfied with the staff attorney’s determination.