Board of Equalization

The Shelby County Board of Equalization will begin accepting 2021 appeals May 3 through June 30, 2021.

In response to COVID-19, we are only accepting appeals via E-File and Mail. We are not accepting appeals in-person.  You may place your form in the Assessor's office mail slot at 1075 Mullins Station (East Side of Building).
1075 Mullins Station Road, Suite C-142
Memphis, Tennessee 38134
(901) 222-7300

Members of the Board of Equalization are:

Floyd Rummage
Charles Davis
Lilly White
David Newsom
Reginald Clark
Edward Simmons, Jr.
John White
William Boyd
Glen Bascom
Maria Stewart

Administrative Director:

Tameaka Stanton-Riley
(901) 222-7300

Authority and Function:

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 Process:

Appeals of 2021 property assessments may be filed from May 3, 2021 through June 30, 2021. 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.

How can I appeal my property value?

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 for Real Property or for Personal Property. 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 3rd 2021 – June 30th 2021.

By Mail

- Appeal forms may be mailed to the BOE Office. Envelopes must be postmarked by midnight of the deadline.

Brochure can be downloaded here

Policies and Procedures