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Appeal guide · Tennessee

How to appeal a commercial assessment in Davidson County

7 steps from the notice to the Metropolitan Board of Equalization (MBOE) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.

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

Where to file

Informal review online at padctn.org; MBOE hearings scheduled by phone through the Assessor's Call Center (615-862-6059)

Statute

T.C.A. §67-5-1401 et seq. (county board of equalization); §67-5-1412 (State Board of Equalization)

The process, in order

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

Forms you will need

  • +Informal Review Request
  • +MBOE Appeal Form
  • +Letter of Authorization
  • +State Board of Equalization appeal
Davidson County jurisdiction hub
  1. 1

    When the notice arrives or the tax year opens in January

    Review the assessment and classification

    Check appraised value, the commercial classification and the 40% ratio, and confirm building area and year built on the parcel record at padctn.org.

  2. 2

    January to mid April (April 17, 2026 for the 2026 year)

    Request an informal review

    File online with a short income summary and the rent roll as of January 1. Informal review is optional and does not replace the MBOE scheduling window.

  3. 3

    Mailed in late May (May 20, 2026)

    Read the informal review decision

    If the result is not acceptable, move straight to scheduling the formal appeal; the window opens within days of the decisions.

  4. 4

    May 26 to 4:00 p.m. June 26, 2026

    Schedule the MBOE hearing

    Call 615-862-6059 to book the appointment. Agents need a Letter of Authorization listing the map and parcel number and the assessment year.

  5. 5

    Before the appointment

    Prepare the hearing package

    Bring normalized income and expense statements, a rent roll, a capitalization summary and sales within 20% of the subject's size from the prior calendar year.

  6. 6

    Summer hearing calendar

    Present to the MBOE or hearing officer

    Fill out the appeal form on arrival with the proposed appraised and assessed value, then walk the panel through the income approach and the supporting sales.

  7. 7

    By August 1 or 45 days after the MBOE notice, whichever is later

    Appeal to the State Board of Equalization

    File online with the State Board and pay the filing fee. Refile every exhibit as the administrative judge directs; the MBOE file does not carry over automatically.

Mistakes that lose Davidson County appeals

  • Waiting on the informal review and missing the phone scheduling window for the MBOE.
  • Accepting a 25% residential ratio assumption for a multifamily building; two or more rental units are assessed at 40%.
  • Bringing sales from the wrong year or of buildings far larger or smaller than the subject.
  • Arguing about Metro's tax rate increase, which the MBOE cannot change.
  • Assuming the MBOE evidence is already in front of the State Board administrative judge.

Evidence rules

  1. 1.Bring 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.
  2. 2.Comparable 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.
  3. 3.A fee appraisal is reviewed as an opinion of value and is not automatically accepted.
  4. 4.At 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.

Frequently asked

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.

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