Tennessee Property Tax Appeal Approach
Criterion is committed to working with you from start to finish. We’ll evaluate your assessment and if a tax reduction is possible, we’ll pursue every avenue to make it happen – from negotiating an adjustment at the County level or taking it all the way to a State decision.
Tennessee Property Tax Appeal Approach
Criterion is committed to working with you from start to finish. We’ll evaluate your assessment and if a tax reduction is possible, we’ll pursue every avenue to make it happen – from negotiating an adjustment at the County level or taking it all the way to a State judgement.
Criterion follows a consistent approach to property tax evaluation and appeals:
Fair
Assessment
First Contact/ Contract
No-Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend Against Appeal
Pay Tax
On original assessment
County
Appeal
First Contact/ Contract
No Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal Accepted
Reduction
Pay new amount
State
Appeal
First Contact/ Contract
No Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal
to State Board of Equalization
Negotiate Assessment Adjustments
- Share Details with Assessors
- Assessors Evaluate justifications
Settlement
Reduction
Pay New Amount
State
Decision
First Contact/ Contract
No-Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal
to State Board of Equalization
Negotiate Assessment Adjustments
- Share Details with Assessors
- Assessors Evaluate justifications
Hearing
With State Board of Equalization’s Administrative Law Judge
Decision
State Board of Equalization Decision
Pay Tax
On final assessment
Fair Assessment
First Contact/ Contract
No-Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend Against Appeal
Pay Tax
On original assessment
County Appeal
First Contact/ Contract
No Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal Accepted
Reduction
Pay new amount
State Appeal
First Contact/ Contract
No Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal
to State Board of Equalization
Negotiate Assessment Adjustments
- Share Details with Assessors
- Assessors Evaluate justifications
Settlement
Reduction
Pay New Amount
State Decision
First Contact/ Contract
No-Cost Review
Investigate and Evaluate Property, Property Type, Comps, Sales, Income
Recommend For Appeal
File Appeal
- Set Appointment w/County Board of Equalization
- Appearance
Appeal
to State Board of Equalization
Negotiate Assessment Adjustments
- Share Details with Assessors
- Assessors Evaluate justifications
Hearing
With State Board of Equalization’s Administrative Law Judge
Decision
State Board of Equalization Decision
Pay Tax
On final assessment
Since 2021, we have reviewed more than 1,500 parcels with a total appraised value of over $10 Billion and achieved a total property tax savings on these properties of more than $7.6 Million.
Annual Tax/Appeal Deadlines
January 1
February 28
March 1
March 1
March 15
May 20
June 1-15 +/-
June 15 +/-
June 30
July
August 1*
September 1
October 1
Assessment Date
Single Tax Payment Due – Previous Year
Personal Property Return Filing Deadline
Request Correction of Errors for Previous Two Years Deadline
Greenbelt Application Deadline
Assessment Notice Delivery
Appeal Deadline – Most Tennessee Counties
Appeal Deadline – Davidson and Hamilton Counties
Appeal Deadline – Shelby County
Tax Rates Set
State Board of Equalization Appeal Filing Deadline
Last Day for Pro-Rate Assessments
Tax Bills Issued
*Or 45 days after County Board of Equalization notification, whichever is latest
Annual Tax/Appeal Deadlines
January 1
Assessment Date
February 28
Single Tax Payment Due – Previous Year
March 1
Personal Property Return Filing Deadline
March 1
Request Correction of Errors for Previous Two Years Deadline
March 15
Greenbelt Application Deadline
May 20
Assessment Notice Delivery
June 1-15 +/-
Appeal Deadline – Most Tennessee Counties
June 15 +/-
Appeal Deadline – Davidson and Hamilton Counties
June 30
Appeal Deadline – Shelby County
July
Tax Rates Set
August 1*
State Board of Equalization Appeal Filing Deadline
September 1
Last Day for Pro-Rate Assessments
October 1
Tax Bills Issued
*Or 45 days after County Board of Equalization notification, whichever is latest
Criterion will review a property at no cost to the client. Criterion is only compensated if a client saves money on its property taxes.
Criterion Track Record
Vacant land valued in excess of $10 million with a single-year tax savings over
Shopping center valued in excess of $30 million with a three-year tax savings over
Medical office building valued in excess of $7 million with a single-year tax savings over
Shopping center valued in excess of $20 million with a single-year tax savings over
Office building valued in excess of $175 million with a three-year tax savings over
Multi-family apartment complex valued in excess of $25 million with a single-year tax savings over
The 2025 county tax reappraisal process is underway. There are 20 counties reassessing tax values in 2025 – including those for the cities of Memphis, Chattanooga, Franklin and Nashville.
Find specific ad valorem tax appeal information here for Davidson, Hamilton, Shelby, Williamson, Anderson and Bradley Counties – all of which reappraise in 2025.
The additional 14 Tennessee counties undergoing the reappraisal process in 2025 include: Benton, Carroll, Cocke, Decatur, Dyer, Fayette, Hamblen, Henry, Lewis, Overton, Roane, Sullivan, Warren and White.
Also, find more in-depth information here about appeals in Knox and Rutherford Counties, which do not go through the reappraisal process until 2026; and Montgomery and Sumner counties which will reappraise in 2029.