When a property owner disagrees with the appraisal or classification of their property the first step in the appeal process is to contact the Rutherford County Property Assessor’s Office. The Assessor’s Office will conduct an informal review of the property and depending on the findings the tax payer may want to further appeal the property value.
County Board of Equalization
The Rutherford County Board of Equalization is an independent body which hears appraisal disputes between property owners and the Assessor. The CBoE begins meeting the first working day of June and the scheduling of appeals starts May 4th, until the end of its regular session. For information related to filing an appeal, please call the Assessor’s Office. If you would like to be represented by someone else during your CBoE appointment please fill out the Authorization to Represent Form. Failure to make an appointment with the CBoE could result in the assessment becoming final without further right of appeal.
Information for Residential Appeal to CBoE
Information for Commercial Appeal to CBoE
Information for Personal Property Appeal to CBoE
State Board of Equalization (SBoE)
If property owners disagree with the Rutherford County Board of Equalization's decision, they may appeal to the SBoE. The State of Tennessee requires anyone filing an appeal to the SBoE must pay a fee to defray part of the cost of processing and hearing property tax appeals at the state level. For more information regarding appeals to the SBoE and fee schedule information, please visit the SBoE’s Web site at https://www.comptroller.tn.gov/sboe/. For additional information, you may contact the SBoE by calling (615) 401-7883.
Assessment Appeals Commission
The next step is to appeal to the Assessment Appeals Commission. This commission meets as needed in Davidson County.
Tennessee State Board of Equalization
The Tennessee State Board of Equalization holds periodic meetings in Nashville on an as-needed basis.
The final step in the appeals process is to file suit in Chancery Court.