CTAS has developed the Property Tax Appeals Calculator to assist county trustees as they calculate appeal refunds (or collections) as required by the courts, State Board of Equalization (SBOE), or Assessment Appeals Commission (T.C.A. § 67-5-1809).
As a requirement of the refund (or collection), administrative procedures require that the appeal be finalized, and an official certificate be issued. Once this process has been completed the assessor of property will forward the refund (or collection) request to the trustee.
Note: The Property Tax Appeals Calculator is only used once the appeal has been finalized and the SBOE has issued an official certificate. In no way does the calculator imply any outcome of a pending appeal or that a refund is due to any taxpayer.
If you are an elected or appointed official in Tennessee and have any questions, please contact your county government consultant.
The Property Tax Appeals Calculator is temporarily offline.
A question has been raised regarding the calculation of interest as defined in T.C.A. § 67-5-1512.
We are researching that question further to confirm the legislative intent and appropriate calculation methodology.