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