Prefer to Skip the Hearing?
Most successful appeals are resolved during the informal review—no hearing required. If you haven't tried that yet, start there. This guide is for cases that require a formal hearing.
If your informal review was denied (or you missed that deadline), your next option is a formal appeal before the Metropolitan Board of Equalization (MBOE). This guide explains what the MBOE is, what evidence you need, and how to present your case effectively.
What Is the MBOE?
The Metropolitan Board of Equalization (MBOE) is a panel of appointed citizens who hear formal property tax appeals in Davidson County. Unlike the informal review (which is paper-based), the MBOE requires you to appear in person and present your case.
In This Guide
Where MBOE Fits in the Appeal Process
When Do You Need an MBOE Hearing?
You'll need to go before the MBOE if:
- Your informal review was denied and you want to continue fighting
- You missed the informal review deadline and need an alternative
- You disagree with the informal review result and want a second opinion
MBOE Hearings Take More Time and Effort
Unlike the paper-based informal review, MBOE hearings require you to appear in person, present your case verbally, and respond to questions. If you're not comfortable presenting or don't have time, consider getting professional representation.
Evidence You Need to Bring
The MBOE makes decisions based on evidence. The better your evidence, the better your chances. Here's what you should bring:
Comparable Sales (Comps) Most Important
Comparable sales are the foundation of any property tax appeal. You need to show that similar homes in your area have sold for less than your assessed value.
What Makes a Good Comp?
- Similar size: Within 20% of your property's square footage
- Similar age: Built within 10-15 years of your home
- Same area: Within 1 mile, same neighborhood or market
- Recent sale: Sold within the past 12 months
- Arm's-length: Normal sale, not foreclosure or family transfer
Pro Tip: Prepare a Comparison Chart
Create a simple table showing your property vs. each comparable, including address, sale price, square footage, beds/baths, and year built. This makes it easy for the board to follow your argument.
Repair Estimates
If your property has significant issues that affect its value, get written estimates from licensed contractors. These show the board that your property is worth less due to needed repairs.
Types of Repairs That Matter
- Foundation issues: Cracks, settling, structural problems
- Roof damage: Leaks, age, needed replacement
- HVAC systems: Failing or outdated heating/cooling
- Plumbing/electrical: Outdated systems needing replacement
- Water damage: Past flooding, mold, moisture issues
Photographs of Deferred Maintenance
Pictures speak volumes. Document any condition issues that the assessor may not have seen during their mass appraisal.
What to Photograph
- Outdated kitchens and bathrooms
- Worn flooring, damaged walls
- Old windows, poor insulation
- Exterior deterioration
- Structural concerns
- Any "as-is" conditions
Pro Tip: Date Your Photos
Make sure photos are clearly dated and include a written description of what each shows. The board needs to know these are current conditions, not old issues that have been fixed.
Property Record Documentation
If there are errors in your property record (wrong square footage, incorrect features), bring documentation proving the correct information.
Common Errors to Document
- Incorrect square footage (bring your own measurements or survey)
- Wrong number of bedrooms/bathrooms
- Features you don't have (pool, basement, garage)
- Incorrect lot size
- Wrong year built
Negative External Factors
Location issues that affect value but aren't reflected in the mass appraisal can support your case.
Examples of Negative Factors
- Adjacent to commercial property
- High traffic noise
- Power lines or cell towers nearby
- Flood zone location (FEMA documentation)
- Railroad tracks
- Undesirable views
Bring Multiple Copies
The MBOE typically has 3-5 members, plus a county representative may be present. Bring at least 6 copies of all your evidence so everyone can follow along.
What to Expect at the Hearing
The MBOE Hearing Process
Check In
Arrive 15 minutes early. Sign in and wait for your case to be called. Hearings are scheduled in time slots.
Introduction
The board chair introduces your case and confirms your identity and property address. You'll be sworn in.
Your Presentation (5-10 minutes)
You present your case, explaining why you believe your property is over-assessed and walking through your evidence.
County Response
A representative from the assessor's office may respond, explaining how they determined your value.
Questions from the Board
Board members may ask questions about your property, your evidence, or your arguments. Answer clearly and honestly.
Decision
The board deliberates and announces their decision. You'll receive written confirmation later.
How to Present Your Case
Structure Your Presentation
You typically have 5-10 minutes to present. Keep it organized:
- Introduce yourself and your property (30 seconds)
- "My name is [Name], and I'm appealing the assessment on my property at [Address]."
- State your position clearly (30 seconds)
- "I believe my property is over-assessed at $[Amount]. Based on comparable sales, I believe the value should be $[Amount]."
- Present your comparable sales (3-4 minutes)
- Walk through each comp: address, sale price, how it compares to your property
- Present additional evidence (2-3 minutes)
- Condition issues, repair needs, property record errors, negative factors
- Summarize your request (30 seconds)
- "Based on this evidence, I respectfully request that my assessed value be reduced to $[Amount]."
Do's and Don'ts
DO
- Be professional and respectful
- Stick to facts and evidence
- Bring organized, clearly labeled materials
- Answer questions directly
- Focus on property value, not tax rates
- Arrive early and dress appropriately
- Thank the board for their time
DON'T
- Get emotional or argumentative
- Complain about taxes being "unfair"
- Attack the assessor personally
- Bring up political issues
- Use Zillow estimates as evidence
- Ramble or go over your time
- Make excuses if you lack evidence
After the Hearing
If the MBOE Reduces Your Assessment
Congratulations! Your new assessed value will be reflected on your next tax bill. You should receive written confirmation of the decision.
If the MBOE Denies Your Appeal
You have one more option: appeal to the State Board of Equalization (SBOE). You must file within 30 days of receiving the MBOE decision.
State Board of Equalization
The SBOE is a more formal process with stricter evidence rules. Most homeowners who reach this stage benefit from professional representation. If you're considering an SBOE appeal, contact us to discuss your options.
Don't Want to Handle the Hearing Yourself?
MBOE hearings can be stressful and time-consuming. TN.tax can represent you at your hearing, presenting your case professionally with the evidence needed to win. We handle everything, and you pay nothing unless we lower your taxes.
Get Professional HelpFrequently Asked Questions
What is the Metropolitan Board of Equalization (MBOE)?
The Metropolitan Board of Equalization (MBOE) is a panel that hears formal property tax appeals in Davidson County. If your informal review is denied, you can appeal to the MBOE for a hearing where you present evidence in person to argue for a lower assessment.
What evidence do I need for an MBOE hearing?
You should bring: comparable sales within 20% of your property's square footage, repair estimates for major issues (foundation, roof, HVAC), photographs of deferred maintenance or condition problems, and any documentation of property record errors. Bring multiple copies for all board members.
Do I have to attend the MBOE hearing in person?
Yes, formal appeals before the MBOE require you (or your authorized representative) to appear in person. Unlike the informal review, you cannot simply submit written evidence. You must present your case and respond to questions from the board.
When are MBOE hearings held in Davidson County?
MBOE hearings in Davidson County are typically scheduled from June through August, after the informal review period ends. You'll receive notification of your specific hearing date and time after filing your formal appeal.
Can someone represent me at the MBOE hearing?
Yes. You can have an authorized representative (such as a property tax professional) appear on your behalf. TN.tax can handle your MBOE hearing, presenting your case with professional evidence and experience.
What happens if I lose at the MBOE?
If the MBOE denies your appeal, you can file a further appeal with the State Board of Equalization (SBOE). You must file within 30 days of the MBOE decision. The SBOE is a more formal process that often benefits from professional representation.