319 N Maple St. Suite 200
Murfreesboro, TN 37130
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Rutherford County Board of Equalization
County Board of Equalization (CBoE)
The CBoE is authorized by law to receive and hear appeals of current year property tax assessments as fixed by the Property Assessor. An assessment must be appealed to the CBoE to preserve the taxpayer's right to further appeal.
The CBoE is an independent body which hears appraisal disputes between property owners and the Rutherford County Property Assessor. The CBoE is made up of five freeholders and taxpayers selected by the County Mayor and affirmed by the County Commission. No member of the CBoE shall represent any taxpayer in an assessment appeal. Magistrates or state, municipal or county legislative or executive officials or employees shall all be ineligible for positions on a County Board of Equalization. Each member serves in two-year terms and must satisfactorily complete 4 hours of continuous education each year. Click here for more information on the formation of the CBoE.
Current CBoE Members (terms ending 2024)
The CBoE begins meeting the first working day of June. The scheduling of appeal hearings begins the first week of May each year and continues until the end of the CBoE's regular session.
CBoE Appeal Hearings
Each Appellant (or Appellant Representative) will appear before five members of the CBoE. Representatives of the Assessor's Office will also be in attendance and minutes of each appeal will be recorded. Each member of the CBoE, the Appellant, and the Property Assessor's Office representatives are sworn in prior to the hearings.
The Appellant will be asked to present evidence and testimony in support of their petition first. Please keep in mind that just the fact that the assessed value of the property increased from one year to the next is not a valid reason to reduce this year's appraised value. In order to win a reduction in appraised valued before the CBoE, the property owner must prove that the County's appraisal of your property exceeds the market value. After the Appellant has presented their case, a representative of the Property Assessor's Office will present evidence in support of the taxable value placed on the property. The members of the CBoE may ask questions or request further explanations and/or evidence and will then either accept or reject the petition. A written copy of the final decision will also be mailed to the Appellant.
For information related to filing an appeal, please call (615) 898-7750. If you would like to be represented by someone else during your CBoE appointment, please fill out the Authorization to Represent Form. Failure to make an appointment with the CBoE could result in the assessment becoming final without further right of appeal.
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