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 8th, 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.”
