Religious, scientific, educational, charitable and non-profit organizations must apply to the State of Tennessee Board of Equalization in order to obtain Exempt status. The Assessor’s Office can provide an applicant with information, forms and assistance in filing an application. However, the SBoE will determine if the property exemption is approved or denied. Any one filing an application for property tax exemption must now pay a fee to defray part of the cost of processing applications at the state level. The SBoE has imposed a fee proportionate to the value of the property at the time of application. For information regarding the fee schedule, please contact the SBoE at 615-401-7883.
Many churches and other religious organizations believe they are automatically exempt from property taxation. However, Tennessee State law requires churches and other qualifying non-profit groups to file for property-tax exemption for each piece of property they acquire, even when moving from one location to another.