TENNESSEE

State Characteristics
Assessment Ratio: 40%-RE, 30%-PP
Fiscal Tax Year: 1/1-12/31
Valuation Authority: County
Collection Authority: County and City
Level One Appeal Name: County Board of Equalization
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: State Registered Tax Agent to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Apr-May
Appeal Deadline: June                  45 days after notices issued
Tax Bills Issued: July-Oct
Tax Bills Due: Aug-Feb 28             Due in arrears

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Mar 1                Inventory exempt- except raw materials
Tax Bills Issued: Oct
Tax Bills Due: Feb 28                      Due in arrears

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.