Tennessee SBOE Reinstates Taxpayer’s Greenbelt Property Tax Status, Rescinds Rollback Assessments

The Tennessee State Board of Equalization (SBOE) ordered reinstatement of the taxpayer’s Greenbelt property tax status and rescinded Greenbelt rollback assessments for tax years 2021 through 2023. The Williamson County Assessor’s Office issued a Greenbelt rollback assessment and removed the property’s Greenbelt status due to the forest management plan’s expiration, which required recertification. The taxpayer appealed contending that disqualification based on the forest management plan’s expiration lacked valid statutory authority and that the disqualification notices were not properly delivered. The SBOE found that ownership and the qualifying Greenbelt use continued uninterrupted, and that the disenrollment based only on the expiration ...