Criterion’s Team of Property Tax Appeal Experts
Our team is highly skilled and brings deep Tennessee property tax appeal expertise to the table. We have experience in understanding Tennessee market trends, marketplace pricing and county regulations.
Criterion’s Team of Property Tax Appeal Experts
Our team is highly skilled and brings deep Tennessee property tax appeal expertise to the table. We have experience in understanding Tennessee market trends, marketplace pricing and county regulations.
Well-Rounded Property Tax Appeal Team
We understand property characteristics and valuation along with sales/income generation potential for commercial properties. Our property tax appeal experience across Tennessee gives our team both familiarity and focus – understanding what kind of reduction expectations are possible, paired with strong assessor staff relationships, a proven negotiations approach and a streamlined procedure. Our team includes:
- A Registered Taxpayer Agent* with 40 years of appeals experience working with County and State Boards of Equalization, and who currently sits on the Taxpayer Agent Regulatory Panel for Tennessee’s State Board of Equalization,
- A Registered Taxpayer Agent and 45-year veteran residential appraiser with court testimony know-how, and
- Another Registered Taxpayer Agent who is also a registered commercial real estate appraiser who also served for 20 years as a property tax appeal hearing officer for the Davidson County Board of Equalization.
*Registered taxpayer agents who are not lawyers may appear on behalf of property owners before the State Board of Equalization on matters of classification, assessment, and/or valuation, and may not represent them in a court of law. Additional attorney services are only required in a court of law.
Deborah Smith
Criterion President
Debbie is a Registered Taxpayer Agent for the State of Tennessee. She also currently sits on the Taxpayer Agent Regulatory Panel for the Tennessee State Board of Equalization, which receives updates to property tax legislation and regulations. The panel also evaluates and responds to any complaints against agents. Debbie has served on the panel for more than 15 years.
Debbie has decades of property tax appeal expertise in Tennessee and is the primary point-of-contact on all of Criterion’s projects – leading its commercial and residential clients through the assessment review and appeal processes.
Debbie brings more than 40 years of experience to property tax consulting, working across a wide variety of property types on all levels of appeal within the County and State Boards of Equalization. She began her career in 1982 at the Tennessee State Division of Property Assessments, followed by a six-year role in a Nashville property tax consultation firm. Debbie joined Criterion in 1990, gaining more experience year over year, and taking on responsibility for its growth and success. In March 2021, Debbie – in partnership with James Lamb and Murray Huber, purchased Criterion’s assets and became the consultancy’s new president.
Murray Huber, RM, CRP
Senior Partner – Residential Real Estate Expert
murray.huber@huberlamb.com
Recognizing the importance and need for property tax appeal expertise and the quality of the work provided by Criterion, Murray and his Huber & Lamb partner, Jimmy Lamb joined with Debbie Smith in 2021 to purchase the organization. Murray provides insight and experience to Criterion’s residential property-based projects, supporting Debbie’s efforts in Tennessee property tax appeals as needed. He too is a Registered Taxpayer Agent for the State of Tennessee. He also leads Criterion’s promotions, advertising and communications efforts.
Murray is a principal in Huber & Lamb Appraisal Group, Inc. and has been a residential appraiser for 45 years, performing thousands of residential appraisals, some of which have been used for property tax appeal purposes. Murray also serves as an expert witness in legal proceedings focused on residential property, appearing in court in that role.
James Lamb, MAI
Senior Partner — Commercial Real Estate Expert
jimmy.lamb@huberlamb.com
Jimmy and his Huber & Lamb partner, Murray Huber saw the potential for Criterion and, working with Debbie Smith, the team purchased Criterion in 2021. Jimmy regularly works with Debbie Smith to provide the appraisal point-of-view and insights to Criterion’s commercial property projects. He is a Registered Taxpayer Agent with the State of Tennessee.
In addition to his background as a commercial appraiser, Jimmy also has a deep understanding of the judicial perspective. For more than 20 years, Jimmy served as a property tax appeal hearing officer on the Davidson County Board of Equalization, giving him great insight into the process. He relinquished this role upon acquisition of Criterion in 2021.
Jimmy is also a principal in Huber & Lamb Appraisal Group, Inc. He has been in the commercial real estate appraisal business for 39 years and has performed thousands of commercial appraisals throughout his career. He has represented clients in a variety of court appearances, including many for property tax appeal purposes.
Criterion was founded in 1989
35 years of Tennessee-based local market expertise
March 1, 2021 – Initiation of new Criterion structure and ownership
Criterion Track Record
Storage facility valued in excess of $3.8 million with a single-year tax savings over
Industrial building valued in excess of $8.5 million with a single-year tax savings over
Office building valued in excess of $75 million with a single-year tax savings over
Office building valued in excess of $45 million with a three-year tax savings over
Shopping center valued in excess of $17 million with a single-year tax savings over
Vacant land valued in excess of $4.5 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.