Tenn. Comp. R. & Regs. 0600-01-.10 - COUNTERCLAIMS

(1) In a contested case, a party intending to make a Change of Contended Value must file with the State Board of Equalization and send to all other parties a written notice of the change no later than thirty (30) days before the date of a scheduled hearing. It is acceptable to file and send a notice under this rule by email. This rule does not preclude any party at the hearing of the appeal from introducing relevant evidence of a higher or lower value for the property in question than that determined by the county board of equalization, or the assessor in the case of a direct appeal. Failure to file a notice of a Change to Contended Value as required in this rule may limit the relief a party may request to upholding the county board of equalization value, reverting to the original assessment value, or adopting the contended value included on the initial appeal filing, within the discretion of the administrative law judge.

(2) An original real property appeal timely filed at the Board may be amended to include an assessment year or years subsequent to the year for which the original appeal was filed, until the next reappraisal. There is a presumption of reasonable cause when an original real property appeal has not been heard by the time the appellant is due to file an appeal for any subsequent assessment year. The administrative judge, the Commission, or the Board may carry forward the original tax year adjudication of value into subsequent tax years within the same reappraisal cycle, but only if there has been no material change to the property, market conditions, or other circumstances or factors substantially impacting value.

(a) An original real property appeal filed late may be amended to include an assessment year or years subsequent to the year for which the appeal was filed, until the next reappraisal, if

1. The late appeal was nonetheless eligible for a reasonable cause determination under T.C.A. § 67-5-1412; and

2. The written order disposing of the original appeal was entered later than ten (10) days before the deadline for appealing the subsequent year assessment to the county or state boards of equalization.

(b) All other requests to amend shall lie within the discretion of the administrative judge.

Notes

Tenn. Comp. R. & Regs. 0600-01-.10

Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendment filed May 30, 2013; effective August 28, 2013. Amendments filed February 21, 2018; effective May 22, 2018. Amendments filed May 12, 2020; effective 8/10/2020.

Authority: T.C.A. §§ 67-1-305, 67-5-1412, and 67-5-1501(d).