Nashville, Tennessee
Davidson County commercial property tax appeals
Appeals start with the Davidson County Assessor of Property (Metropolitan Government of Nashville and Davidson County) and go to the Metropolitan Board of Equalization (MBOE). Here is how commercial evidence is built, filed and heard in Davidson County.
- Assessor
- Davidson County Assessor of Property (Metropolitan Government of Nashville and Davidson County)
- First-level board
- Metropolitan Board of Equalization (MBOE)
- Filing deadline
- Formal appeal scheduled with the Assessor's Call Center for a hearing before the independent MBOE during the published window: 8:30 a.m. May 26 to 4:00 p.m. June 26, 2026 for the 2026 assessment year. Optional informal review requests closed April 17, 2026
- Commercial assessment level
- 40% of appraised value for commercial and industrial property, including residential property with two or more rental units (Tenn. Const. art. II, §28; T.C.A. §67-5-801)
- Value standard
- Sound, intrinsic and immediate value for purposes of sale between a willing seller and a willing buyer (T.C.A. §67-5-601)
- Valuation date
- January 1 of the tax year (T.C.A. §67-5-504)
- Assessment cycle
- Countywide reappraisal every four years (2017, 2021, 2025; next 2029), with values carried forward between reappraisals unless the property changes
- Notices mailed
- Assessment change notices mailed in spring when value or classification changes (2025 reappraisal notices went out in April 2025); the informal review window opens in January
How Davidson County assesses commercial property
Nashville and Davidson County reappraise every four years, most recently in 2025, when values rose sharply over the 2021 reappraisal and commercial and industrial increases outpaced residential ones. Values set as of January 1, 2025 carry forward until the next reappraisal in 2029 unless the property changes, but Tennessee lets owners appeal every year, and each appeal is decided as of January 1 of that tax year.
The Davidson County Assessor of Property runs the first step, an optional informal review requested online at padctn.org. For the 2026 assessment year the window closed April 17, 2026 and decisions were mailed May 20. The formal step is a hearing before the independent Metropolitan Board of Equalization, which owners or their authorized agents schedule by phone with the Assessor's Call Center during a fixed window; for 2026 it ran from May 26 to 4:00 p.m. on June 26. Missing that window generally ends the appeal for the year.
Commercial and industrial property is assessed at 40% of appraised value, and that class includes apartment buildings with two or more units. An MBOE decision can be appealed to the Tennessee State Board of Equalization by August 1 or within 45 days of the MBOE notice, whichever is later, where an administrative judge hears the case and the taxpayer carries the burden of proving the correct value.
Major commercial submarkets
- Downtown and SoBro
- The Gulch and Midtown
- West End
- Green Hills
- Airport and Elm Hill Pike
- Antioch and I-24 industrial
Uniformity authority
Tenn. Const. art. II, §28 (property taxed according to its value, equal and uniform within each class); T.C.A. §67-5-1601 et seq. (State Board equalization)
Appeal statute
T.C.A. §67-5-1401 et seq. (county board of equalization); §67-5-1412 (State Board of Equalization)
After the board
Tennessee State Board of Equalization, filed by August 1 of the tax year or within 45 days after the MBOE decision notice is sent, whichever is later (T.C.A. §67-5-1412); hearing before an administrative judge, then review by the State Board, then chancery court within 60 days of the final order
Official forms ATALI ELECTRIC fills for Davidson County
| Form | Filed with | Purpose |
|---|---|---|
| Informal Review Request | Davidson County Assessor of Property, online at padctn.org | Asks the Assessor's staff to review value or classification before the MBOE; decisions for 2026 were mailed May 20, 2026 |
| MBOE Appeal Form | Completed on arrival for the hearing at 700 President Ronald Reagan Way, Suite 210 | States the owner's proposed classification, appraised value and assessed value with supporting information |
| Letter of Authorization | Assessor's Office for the MBOE | Lets a non-family representative, attorney or tax agent file and appear; must list the map and parcel number and the assessment year |
| State Board of Equalization appeal | Tennessee Comptroller, State Board of Equalization online filing system | Appeals the MBOE decision; the appeal carries a filing fee and registered agents must be authorized |
Filing system: Informal review online at padctn.org; MBOE hearings scheduled by phone through the Assessor's Call Center (615-862-6059)
Hearings and evidence
In-person hearings before the independent MBOE or one of its hearing officers at the Howard Office Building, Suite 210; the owner presents the appeal form and evidence, and the Assessor's appraiser responds. Decisions for hearings held before September 1 are mailed by mid to late September; later hearings get a decision within 60 days
- 01Bring the evidence to the hearing: the MBOE appeal form must state a proposed appraised value with supporting information, and income and expense statements are the listed evidence for commercial property.
- 02Comparable sales should be within 20% of the subject's square footage, and for a 2026 appeal should be 2025 sales that support value as of January 1, 2026.
- 03A fee appraisal is reviewed as an opinion of value and is not automatically accepted.
- 04At the State Board, the taxpayer must prove the correct value by a preponderance of the evidence, and the MBOE record is not automatically part of the record before the administrative judge; exhibits are filed as the judge directs.
Income evidence
Davidson commercial values come from the Assessor's mass appraisal model, and both the MBOE and State Board administrative judges accept a direct capitalization analysis as evidence of the willing buyer, willing seller value T.C.A. §67-5-601 requires. Present actual rent rolls and trailing operating statements, normalize to market occupancy, deduct reserves, and remove debt service, depreciation and owner-specific costs. Because the 40% ratio applies after value is set, keep the tax load out of the cap rate unless the Assessor's own model uses a loaded rate; a loaded rate adds the effective tax rate (the combined Metro rate times 40%) to the base cap rate. Lower Broadway entertainment properties and hotels need business income separated from real property income before capitalization.
Practitioner notes
- Apartment buildings with two or more rental units are commercial property in Tennessee and are assessed at 40%, not the 25% residential ratio, so classification itself is worth checking.
- The 2025 reappraisal produced large commercial and industrial increases, and the State Comptroller reviewed Lower Broadway values after some parcels multiplied in value from 2024 to 2025.
- Values carry forward through 2028; an owner can appeal each year, but evidence must speak to January 1 of the year under appeal.
- Owners cannot appeal Metro's tax rate through the MBOE; only classification, value and assessment are in scope.
Davidson County appeal questions
Last verified October 2026 against the assessor, board and statute.
Do I have to go through informal review first?
No. The Assessor's Office states that informal review is not required before a formal appeal to the MBOE, but the MBOE scheduling window still applies.
When is the next Davidson County reappraisal?
Tennessee requires Davidson County to reappraise every four years. The last reappraisal was 2025, so the next is 2029. Owners may still appeal in each year in between.
Can a tax consultant represent me at the MBOE?
Yes, with a Letter of Authorization from the owner that names the representative and lists the map and parcel number and the assessment year being appealed.
How long do I have to appeal an MBOE decision?
The later of August 1 of the tax year or 45 days after the MBOE mailed its decision. The State Board loses jurisdiction over appeals filed after March 1 of the following year.
Nearby jurisdictions
Build your Davidson County evidence packet in minutes.
The Metropolitan Board of Equalization (MBOE) forms, deadlines and exhibit formats are preconfigured. Upload a notice to start.