Tennessee Bill Would Dispose Of Property Tax Assessment Appeals Commission

Image Credit: capitol.tn.gov

The Tennessee Conservative [By Adelia Kirchner] –

Rep. Curtis Johnson (R-Clarksville-District 68) has proposed a bill to remove the Tennessee board of equalization’s authority over property tax related appeals and complaints.

As introduced, House Bill 0130 (HB0130) amends Tennessee Code, relative to appeals before the state board of equalization and “removes the authority of the state board of equalization to create an assessment appeals commission to hear and act upon complaints and appeals regarding the assessment, classification, and value of property for purposes of taxation.” 

During a meeting of the House Property and Planning Subcommittee on February 8^th, 2023, Rep. Johnson stated that “The assessment appeals commission was granted the authority […] to review property tax appeal decisions. […] This commission was formed around 40 years ago and when they were first formed, they were very active, very involved, but unfortunately they’re not very active and not very involved today. Most states only have one or two levels of administrative appeals, but we have three.”

“[The bill] would just basically do away with the assessment appeals commission.”

HB0130 was then referred to the House Local Government Committee for further consideration and is on their calendar for February 14^th, 2023. 

Sen. Ferrell Haile (R-Gallatin-District 18) also spoke on the corresponding Senate Bill, SB0148, during a Senate State and Local Government Committee meeting last week.

Of the commission Sen. Haile said, “ the members are not as active, the commission is not meeting the needs of assessors and taxpayers.” He also said that the bill “removes the discretionary and optional appeals step to the assessment appeals commission which provides faster resolution of property appraisal disputes. This supports local governments by making revenues more predictable and after the passage of this bill, state board of equalization will have the discretion to hear an appeal before it goes to chancery court.”

Following clarification that this bill would not affect the processes of the chancery court itself, the committee members cast their vote. SB0148 was unanimously referred to the Senate Calendar Committee and will soon be heading to the floor for a vote. 

Despite the positive descriptions of this legislation and its effects, this bill does seem to raise a bit of concern on how and when the opinions of Tennesseans are actually heard, leaving some folks slightly wary of its intent. 

One concerned constituent reached out to The Tennessee Conservative calling this legislation “a very big deal” and saying that “no one is talking about it or responding to emails asking the sponsors to explain their reasoning behind these bills.”

“They want to prevent folks who aren’t satisfied with the decision on their property values for the purpose of taxation to have an avenue outside of the counties and municipalities to appeal. Neither Representative Curtis Johnson nor Senator Ferrell Haile respond to my emails regarding these bills.”

“I believe and can’t prove it, that this is to get ahead of the collapsing real estate market.”

If passed, this act would take effect on July 1^st, 2023. According to the bill text, the act would not apply to any appeals pending or filed beforehand.  

About the Author: Adelia Kirchner is a Tennessee resident and reporter for the Tennessee Conservative. Currently the host of Subtle Rampage Podcast, she has also worked for the South Dakota State Legislature and interned for Senator Bill Hagerty’s Office in Nashville, Tennessee.