Tennessee offers a three-tier property tax appeal system: informal review, County Board of Equalization, and State Board of Equalization. Understanding the differences between these levels is crucial to choosing the right path for your appeal and maximizing your chances of success.
Most successful appeals are resolved at the informal review stage. But if your informal review is denied—or if you missed the deadline—you have options. This guide breaks down each appeal level so you can make an informed decision.
Tennessee's Three-Tier Appeal System
1. Informal Review
Paper-based, no hearing
2. County BOE
In-person hearing
3. State BOE
Most formal process
In This Guide
1. Informal Review
Your Best Opportunity
The informal review is your first and most effective chance to lower your property taxes. It's a paper-based process where you submit evidence to the county assessor's office without needing to attend a hearing.
How It Works
- Paper-based submission: You submit written evidence and documentation
- No hearing required: The assessor reviews your materials and makes a decision
- Fast turnaround: Decisions typically come in 4-8 weeks
- Highest success rate: Most successful appeals are resolved at this stage
Timeline
The informal review window varies by county but typically runs from January through mid-April. For 2026:
- Davidson County: January 19, 2026 – April 30, 2026
- Williamson County: January – mid-April 2026
- Other counties: Contact your county assessor for specific dates
Pros and Cons
Advantages
- Fastest process (4-8 weeks)
- No hearing required
- Highest success rate
- Lowest time commitment
- Can be done entirely online in many counties
Disadvantages
- No opportunity to explain evidence in person
- Written submission must be complete and clear
- Limited window (must file by deadline)
- One-shot opportunity (can't supplement later)
Pro Tip: Start Here
Always file an informal review first if you're within the deadline window. It's your best chance for success and requires the least time investment. Learn how to file an informal review.
2. County Board of Equalization (BOE)
Formal Hearing Process
If your informal review is denied—or if you missed the informal review deadline—you can file a formal appeal with the County Board of Equalization. This requires attending an in-person hearing where you present your case to a panel of board members.
How It Works
- In-person hearing required: You (or your representative) must appear before the board
- Formal presentation: You present evidence and argue for a lower value
- County representation: The assessor's office typically sends someone to defend the current assessment
- Board decision: A panel of appointed citizens makes the final decision
Timeline
County BOE hearings are typically scheduled from June through August, after the informal review period ends. The process can take 6-12 months from filing to final decision.
County-Specific Names
- Davidson County: Metropolitan Board of Equalization (MBOE)
- Williamson County: County Board of Equalization
- Other counties: County Board of Equalization or similar name
Pros and Cons
Advantages
- Can explain evidence in person
- Opportunity to respond to questions
- Can supplement written evidence with verbal explanation
- Available if you missed informal review deadline
Disadvantages
- Much longer process (6-12 months)
- Requires attending hearing in person
- More formal and intimidating
- Lower success rate than informal review
- More time-consuming
What to Expect at a County BOE Hearing
Hearings typically last 15-30 minutes. You'll present your evidence, the county will defend the assessment, and the board will ask questions. You'll receive a written decision within a few weeks. Learn more about MBOE hearings in Davidson County.
3. State Board of Equalization (SBOE)
Final Appeal Level
The State Board of Equalization (SBOE) is the final level of appeal in Tennessee. If the County Board denies your appeal, you can appeal to the SBOE within 30 days of receiving the County Board's decision.
How It Works
- Most formal process: Strictest evidence rules and procedures
- State-level hearing: Conducted by state-appointed board members
- Professional representation recommended: Complex rules benefit from expert help
- Final decision: This is your last opportunity to appeal
Timeline
You must file your SBOE appeal within 30 days of the County Board's decision. The process can take 12-18 months from filing to final resolution.
Pros and Cons
Advantages
- Final opportunity to appeal
- State-level review (may be more objective)
- Can address County Board errors
Disadvantages
- Longest process (12-18 months)
- Strictest evidence rules
- Most expensive (typically requires professional help)
- Lowest success rate
- Very formal and complex
⚠️ Professional Help Strongly Recommended
The State Board of Equalization process is complex and has strict procedural requirements. Most homeowners who reach this stage benefit significantly from professional representation. If you're considering an SBOE appeal, contact us to discuss your options.
Side-by-Side Comparison
Here's a comprehensive comparison of all three appeal levels:
| Factor | Informal Review | County BOE | State BOE |
|---|---|---|---|
| Timeline | 4-8 weeks | 6-12 months | 12-18 months |
| Hearing Required | No | Yes (in-person) | Yes (in-person) |
| Success Rate | Highest (most resolved here) | Moderate | Lowest |
| Cost | Free (DIY) or low cost | Free (DIY) or moderate cost | Higher (professional help recommended) |
| Evidence Standards | Standard (comparable sales, photos, etc.) | Standard (same as informal) | Strictest (formal rules) |
| Who Decides | County Assessor's Office | County Board of Equalization | State Board of Equalization |
| Can Explain in Person | No | Yes | Yes |
| Deadline | Jan - mid-Apr (varies by county) | After informal review denied or deadline passed | 30 days after County BOE decision |
| Best For | Most property owners | Denied informal reviews, missed deadlines | Complex cases, denied County BOE appeals |
When to Use Each Method
Use Informal Review If:
- You're within the deadline window
- You have strong evidence (comparable sales, property record errors)
- You want the fastest resolution
- You prefer not to attend a hearing
- This is your first appeal attempt
Use County BOE If:
- Your informal review was denied
- You missed the informal review deadline
- You have complex evidence that benefits from in-person explanation
- You believe the assessor made an error in reviewing your evidence
- You're comfortable presenting your case in person
Use State BOE If:
- County BOE denied your appeal
- You believe the County Board made an error
- You have a complex case requiring state-level review
- You're willing to invest in professional representation
- This is your final opportunity to appeal
Key Takeaway
Always start with an informal review if you're within the deadline. It's your best chance for success, requires the least time, and resolves fastest. Only move to formal appeals if your informal review is denied or you missed the deadline.
Need Help Choosing the Right Appeal Path?
Not sure which appeal method is right for your situation? We can help you understand your options and determine the best path forward. Get a free evaluation to see if your property qualifies for an appeal.
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Frequently Asked Questions
What is the difference between informal and formal property tax appeals?
An informal review is a paper-based process where you submit evidence to the assessor's office without a hearing. A formal appeal requires attending a hearing before the County Board of Equalization. Informal reviews are faster (4-8 weeks) and have higher success rates, while formal appeals take 6-12 months but allow you to present your case in person.
When should I file a formal appeal instead of an informal review?
You should file a formal appeal if your informal review was denied and you believe you have a strong case, or if you missed the informal review deadline. Formal appeals are also appropriate when you need to present complex evidence that benefits from in-person explanation.
What is the State Board of Equalization?
The State Board of Equalization (SBOE) is the final level of appeal in Tennessee. If the County Board denies your appeal, you can appeal to the SBOE within 30 days. This is the most formal process with strictest evidence rules and typically requires professional representation.
Can I skip the informal review and go straight to County BOE?
Yes, but it's not recommended. If you miss the informal review deadline, you can file directly with the County BOE. However, informal reviews have higher success rates and resolve much faster, so you should always try the informal review first if you're within the deadline window.
How long does each appeal level take?
Informal reviews typically take 4-8 weeks. County BOE hearings can take 6-12 months from filing to decision. State BOE appeals can take 12-18 months. The informal review is by far the fastest option.
Do I need a lawyer for formal appeals?
You don't legally need a lawyer, but professional representation is strongly recommended for State BOE appeals due to the complexity and strict procedural requirements. For County BOE hearings, professional help can significantly improve your chances of success, especially if you're not comfortable presenting your case in person.
What happens if I win at the County BOE level?
If the County BOE reduces your assessment, your property taxes will be adjusted accordingly. The decision is final unless the county appeals to the State BOE (which is rare). You'll receive a written decision and your tax bill will reflect the new assessed value.