What are the functions of the Board of Equalization?
The Shelby County Board of Equalization meets each year beginning May 1 (or the next business day if the 1st falls on Saturday or Sunday). The primary function is to conduct impartial hearings on property assessment disputes between the taxpayer and county assessor. The County Board of Equalization is the first level of administrative appeal.

The BOE can:
• Affirm, lower or raise a property’s assessed value.

The BOE cannot:
• Reduce your property’s assessed value simply because you are paying more taxes than your neighbor.
• Remove penalties and interest for late payment of property taxes.
• Reduce your taxes due to your inability to pay.
• Change tax rates.
• Grant or deny exemptions.

Show All Answers

1. What are the functions of the Board of Equalization?
2. What is the correlation between the County Assessor, County Trustee and the County Board of Equalization?
3. How can a Forced Assessment be adjusted?
4. How can I appeal the assessed value of my property?
5. When can I file a protest?
6. Who can I call if I need help?
7. May I file an appeal for a prior year?
8. How can I confirm my appeal has been received and filed?
9. May I withdraw my appeal?
10. Should I wait until after my hearing to pay my property taxes?
11. When will I have a hearing?
12. What can be expected at the hearing?
13. What types of evidence should I provide?
14. How soon will I receive a decision from the Board?
15. What if I am not satisfied with the County Board’s decision?