Tennessee

state characteristics

Assessment Ratio: 40% — RE
30% — PP
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City and County
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Registered Tax Agent to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Apr – May  
Appeal Deadline: June 45 days after notices issued
Tax Bills Issued: July – Oct  
Tax Bills Due: Aug – Feb 28 Due in arrears

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Mar 1 Inventory exempt – except raw materials; supplies taxable
Tax Bills Issued: Oct  
Tax Bills Due: Feb 28 Due in arrears