Edward Simmons, Jr.
State law established the Board of Equalization to examine, compare and equalize the county property assessments as certified by the Shelby County Assessor and to provide citizens the opportunity to appeal and to have a hearing regarding the assessed value of their property.
Appeals of 2023 property assessments may be filed from May 1, 2023 through June 30, 2023. A disputed assessment must usually be appealed to the County Board of Equalization or it becomes final for that year. An appeal may result in the assessment increasing, decreasing or remaining unchanged. Hearings will be scheduled starting in June. Notice of hearing dates are sent out at least two weeks prior to the scheduled date. Please note that it is generally not practical to reschedule hearings. All documentation to be considered for a hearing must be provided at the hearing. Hearing decisions are made promptly after the hearing and a notice of the decision is mailed which includes explanation of further appeal rights.
If the property owner will be represented by anyone, the appeal must include a written authorization designating the representative and be signed by the owner.
You may appeal the Assessor's valuation of your property by timely filing a complete appeal petition with the County Board of Equalization. There is no fee charged for filing an appeal. Forms are available from the Board of Equalization or download by clicking here for Real Property or here for Personal Property. You may file your appeal by one of the following methods:
- Appeals may be filed online at boe.shelbycountytn.gov/eFile for Real Property or boe.shelbycountytn.gov/PPeFile for Personal Property (property used in a business). Online filings must be submitted by midnight of the deadline. The BOE strongly encourages property owners to use the BOE On-Line System to file their appeal. The process is simpler, faster and will generally provide an earlier hearing date. The system permits the taxpayer to upload supporting documentation directly to the BOE’s system.
NOTE: Online E-File website is only functional during appeal season. i.e. May 1, 2023 – June 30th 2023.
- Appeal forms may be mailed to the BOE Office. Envelopes must be postmarked by midnight of the deadline.
Brochure can be downloaded here