Appeals Information

When a property owner disagrees with the appraisal or classification of their property they may want to appeal the property value. Please use your cursor to hover over the steps below for more detailed information.

#AAC_site SBOE_site

Appeals Process

The first step in the appeal process is to contact the Rutherford County Property Assessor's Office at (615) 898-7750. Tax payers may also visit the office or mail the request to Rutherford County Property Assessor at 319 Maple Street, Suite 200, Murfreesboro, TN 37130 or send an email to [email protected] A Real Property Appraiser will then conduct an informal review of the property. This entails reviewing the property information, making any corrections, and discussing the property value with the property owner. Depending on the findings of this informal review, the property owner may want to further appeal the property value.

If the property owner disagrees with the decision of the Property Assessor's Office, the next step is to schedule a formal hearing with the Rutherford County Board of Equalization (CBoE). Appeals to the CBoE are only conducted in June of each year. The Assessor’s Office begins making appointments for CBoE appeals the first week of May. For more information regarding appeals to the CBoE, please visit their web page or call (615) 898-7750.

If property owners disagree with the CBoE's decision, they may appeal to the State Board of Equalization (SBoE). SBoE hearings have several stages:

  1.  A hearing before an Administrative Law Judge (ALJ).
  2.  An appeal of the ALJ’s decision to the Assessment Appeals Commission (AAC).
     You may visit their website or call their office at (615) 401-7883.
  3.  A review of the AAC’s decision by the SBoE.

The State of Tennessee requires anyone filing an appeal to the SBoE to first appeal to the CBoE. The State also requires the appeallant to pay a fee to defray part of the cost of processing and hearing property tax appeals at the state level.
For more information regarding appeals to the SBoE and fee schedule information, please visit their website or call (615) 401-7883.

The final step in the appeals process is to file suit in Davidson County, Tennessee Chancery Court.