Show All Answers

1. 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.

2. What is the correlation between the County Assessor, County Trustee and the County Board of Equalization?

The County Assessor establishes the assessed valuation on your property.

The County Trustee calculates and collects taxes on your property based upon its assessed value.

The County Board of Equalization is a completely independent entity that handles the "appeal process and hearing" of your disputed assessment valuation. The Board is separate from and independent of the Assessor.

3. How can a Forced Assessment be adjusted?

Once you have received a Forced Assessment, your account may be adjusted by filing an appeal with the Shelby County Board of Equalization. To appeal, you must file a petition and Personal Property Schedule with the Board within the period for filing appeals.

4. How can I appeal the assessed value of my property?

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. You may file your appeal by one of the following methods:

• By Mail - Appeal forms may be mailed to the BOE Office. Envelopes must be postmarked by midnight of the deadline.
• Online - Appeals may be filed online at boe.efile.shelbycountytn.gov/eFile. 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 eFile website is only functional during appeal season.

PROPERTY OWNERS WITH ONE (1) REAL PROPERTY APPEAL WILL BE ALLOWED TO SCHEDULE THEIR HEARING DATE PROPERTY OWNERS OR REPRESENTATIVES WITH MORE THAN 100 APPEALS MUST FILE ONLINE

5. Who can I call if I need help?

Please call the Board of Equalization (BOE) Office at 901-222-7300 if you have procedural questions or need help completing the forms.

6. May I file an appeal for a prior year?

No. The County Board’s jurisdiction is limited by law to the current year.

7. How can I confirm my appeal has been received and filed?

You may contact the BOE at 901-222-7300 or BOE@shelbycountytn.gov

8. May I withdraw my appeal?

You may withdraw your appeal for any reason and at any time prior to your scheduled hearing by notifying the Board of Equalization (BOE) in writing of your intent to withdraw. You may email your withdrawal to boe@shelbycountytn.gov or mail to Shelby County Board of Equalization,1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. Print your name, property address and parcel number clearly. Be sure to sign the document. An electronic (typed) signature on email is acceptable. If a hearing has been scheduled, it will be canceled upon receipt of your withdrawal. IF YOU WITHDRAW YOUR APPEAL, YOU WILL HAVE NO FURTHER RIGHT TO APPEAL THE ASSESSOR'S DETERMINATION OF YOUR PROPERTY VALUE FOR THAT YEAR.

9. Should I wait until after my hearing to pay my property taxes?

Taxpayers are advised to pay their property taxes when due. Any adjustment or refund will be addressed by city and county collectors after the final resolution of the appeal.

10. When will I have a hearing?

The scheduling of your hearing will depend on the volume of appeals and the timing of your petition filing. Generally, applications filed electronically will be scheduled to be heard first. You will be notified by mail at least two weeks prior to your scheduled hearing date.

11. What can be expected at the hearing?

You will have an opportunity to give oral testimony and provide evidence in support of your opinion of value. Please keep in mind that the County Assessor is, by law, presumed to be correct. The burden of proof is on you to show that the assessed value is not correct by presenting clear and convincing evidence to support your estimate of market value.

12. What types of evidence should I provide?

Remember, the issue before the Board is the market value of your property. Accordingly, you will need to furnish evidence that demonstrates that the Assessor’s value is incorrect. Successful forms of evidence include:

Real Property

• Comparable sales


• Photographs of features or conditions that you believe diminish your property’s market value


• Independent appraisals


• Estimates of cost to repair building or land defects


• Maps showing proximity to high traffic areas, access limitations, etc.


• Letters or documents from government agencies and/or experts regarding development limitations


• Deeds that describing easements that impact your value


• Rent rolls and expense statements for commercial and income producing properties


• Evidence of errors in the physical characteristics of the property as listed on your assessment record.

Personal Property

• Personal property schedule


• Photos of your tangible personal property


• Balance sheet


• Listing of all assets used in business


• Purchase agreement for assets

When gathering evidence and formulating arguments, it is important to keep in mind that, by law, the Assessor is presumed to be correct. The burden of proof is on you to show that the Assessor’s determination of value is incorrect.

13. How soon will I receive a decision from the Board?

You will usually receive a written decision from the Board of Equalization within two weeks of the hearing.

14. What if I am not satisfied with the County Board’s decision?

You may appeal the County Board’s decision to the Tennessee State Board of Equalization. An appeal must be filed with the State Board within forty-five (45) days from the county board notice. For additional information, please contact the Tennessee State Board of Equalization by calling 615-401-7883 or visit the SBOE website at www.comptroller.tn.gov/sboe. The State Board of Equalization’s administrative judges hold hearings in Memphis.