Tennessee SBOE Finds Jurisdiction Over Direct Property Tax Appeal, Taxpayer Obtained Assessor’s Consent

The Tennessee State Board of Equalization (SBOE) July 28 found jurisdiction over Taxpayer’s property tax appeal. The SBOE inquired about the Hamblen County Board of Equalization determination. The SBOE was informed that Taxpayer didn’t appear before the county board. The SBOE noted: 1) a local board appearance isn’t required for a commercial and industrial property value appeal if the assessor provides written consent to bypass the local board of equalization and to appeal directly to the SBOE, and if taxpayer appeals to the SBOE before Aug. 1 of the tax year in question; and 2) Taxpayer received the written consent ...