Tennessee SBOE Finds Taxpayer Fails To Establish Case For Value Reduction

The Tennessee State Board of Equalization (SBOE) Sept. 5 affirmed the Davidson County Board of Equalization’s (county board) property valuation. Taxpayer sought a reduction in the property’s value, contending that new, and more expensive homes were built up around her property, which increased the value of the home. The county board’s assessor also introduced a comparable sales analysis. Upon review, the SBOE found that the assessor introduced properly adjusted comparable sales, and Taxpayer’s testimony was inadequate and non reliable. Therefore, the SBOE affirmed the county board’s valuation. [Tenn. State Bd. of Equalization, Docket No. 114009, 09/05/18]

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