Tennessee SBOE Sustains Taxpayer’s Appeal, Grants Full Property Tax Exemption

The Tennessee State Board of Equalization (SBOE) issued a decision granting taxpayer’s property tax exemption appeal against the Hamilton County Assessor’s Office for tax year 2024. The dispute centered around whether the remaining 24.41 acres of the subject property qualified for educational exemption under Tennessee law. The Administrative Judge determined that taxpayer met its burden of proving the entire property was used for exempt educational purposes. The judge found that the school credibly demonstrated it used the entirety of the acreage for its nature-based educational programming, including trails, ponds, and outdoor classrooms, as well as partnering with state agencies for ...