(1) In the hearing of an appeal before an administrative judge concerning the classification and/or assessment of a property, the party seeking to change the current classification and/or assessment shall have the burden of proof.
(2) In the hearing of an appeal from an initial determination on an application for property tax exemption, the party seeking to change the initial determination shall have the burden of proof. In a show cause hearing for revocation of an exemption, the person claiming exemption shall bear the burden of showing by a preponderance of evidence why the exemption should not be revoked. Upon request of a party or order of the administrative judge, the Board designee who made the initial determination under appeal will attend the hearing. The designee may testify and, at the discretion of the administrative judge, examine witnesses or otherwise participate in the hearing. The designee may be permitted to participate by telephone or other electronic means when hearings are conducted at locations other than Nashville.
(3) A record of the hearing of any appeal before an administrative judge will be made by digital recording. Any party may, at its own expense, procure a court reporter to record the oral proceedings or a written transcript of the digital recording.
(4) Parties are encouraged where practicable to achieve any necessary discovery informally, in order to avoid undue expense and delay in the resolution of the matter at hand. When such attempts have failed, or where the complexity of the case is such that informal discovery is not practicable, discovery shall be sought and effectuated in accordance with the Tennessee Rules of Civil Procedure. An example of an informal discovery request follows:



The periodic reappraisal of this county and all counties in Tennessee is a mass consideration of all parcels in their respective jurisdiction. Data needed and assembled to develop a mass appraisal of the entire county is different from the data necessary for individual property valuation pursuits. Appeals before the State Board of Equalization are filed on an individual parcel basis. In answer to such appeals, valuations are conducted on an individual parcel basis, and testimony is expected to be presented on the same basis.

This information being requested is data used in the Appraisal Industry with methods and theories taught from the textbooks and classrooms of the Appraisal Industry on how to arrive at an estimated value based on the Three Approaches to Value. Any request outside of these parameters is not required.

Learning as much as possible about the subject of each appeal is essential. As a result, the assessor's office requests very specific data in an effort to gain a clearer understanding of the subject property. Our request is not intended to be burdensome; however, some information is essential to establish a credible appeal. Any information received in response to the Standard Request for Information shall be held confidential pursuant to T.C.A. § 67-5-303(d)(2). Therefore, for the subject property(s) under appeal, we request the following from the subject property(s):

A) If the property under appeal has been under contract to sell or sold within 24 months (before or after) the effective appeal date, please submit a copy of the sales contract. If, during the same period, the property was listed for sale, please submit a copy of the listing sheet together with asking price(s) and any offers.
B) Please submit a copy of all leases for the property under appeal in effect on the effective appeal date (January 1 or Prorate Date). Alternatively, rent roll (tenant and vacant space roster) and complete lease summaries are acceptable. Lease summaries must: identify the individual tenant spaces whether occupied or vacant and list the rentable footage for each space; specify the beginning and ending date of each lease primary term together with any renewals; specify base rent together with rent escalations or reductions and the timing thereof; specify any additional rentals per tenant space such as expense stops and/or expense pass-throughs, percentage rents, parking rents and any other rentals specified by each lease.
C) Please submit property management's annualized income and expense statements for each of the three years preceding the year under appeal. (For example, if the value under appeal is for Year 2017, the income and expense statements for Years 2014, 2015 and 2016 are required.) Reconstructed operating statements of historical performance in place of management reports are not acceptable. For lodging properties, we also need average daily rate and occupancy rate for each operating year. For retail properties and restaurants in particular where rent is a function of gross sales, we will need a history of gross sales for the three years immediately preceding the tax year under appeal. (For convenience markets, gross sales will need to be segregated between inside sales and pump sales.)
D) Any additional information deemed relevant by the taxpayer or representative is welcomed, i.e., current appraisal, rent rolls for prior relevant years, permanent property deficiencies not obvious to the assessment office that would be market-recognizable and value-impacting.
E) If the property under appeal is vacant land or an owner-occupied improved property, submission of relevant comparable transfers is requested.
F) Please provide the basis together with supporting data for your contention that the property has been overvalued by the reappraisal staff.
G) Each property is unique. Should, during the course of our investigation, it be found that additional information relative to the subject of the appeal would be helpful toward a resolution of the appeal, we will make that request.

Please provide the requested information by:


Tenn. Comp. R. & Regs. 0600-01-.11
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 February 1, 2011; to have been effective May 2, 2011. On April 29, 2011, the Government Operations Committee stayed the rule for 15 days; new effective date May 17, 2011. Amendments filed February 21, 2018; effective May 22, 2018. Amendments filed May 12, 2020; effective 8/10/2020.

Authority: T.C.A. §§ 4-5-311(c), 67-1-305, and 67-5-1501(d).

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.