Property Tax Resources

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Tennessee Property Tax Updates

UPDATED december 2023

The Importance of Proper Representation

Many taxpayers ask their property tax attorneys to take over appeals after an unsuccessful hearing with the county board of equalization. 

In one recent case, an unrepresented taxpayer introduced into evidence excerpts from an appraisal report, but failed to provide the entire appraisal or have the appraiser appear for cross examination.  In his decision, the administrative judge reluctantly affirmed the assessor’s value, while stating that “additional evidence could possibly support a significant reduction in value.”  In other words, the taxpayer’s property warranted a reduction in value, but the evidence was not properly presented.  Unfortunately, the taxpayer did not timely appeal further, and the case was not preserved.

Taxpayers should engage counsel early in the process when seeking a property tax reduction, because there are many pitfalls in the appeal process that can deprive them of the tax savings they deserve.

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Evans Petree PC
American Property Tax Counsel (APTC)

South Carolina Property Tax Updates
Texas Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

How Poor Performance Can Aid Property Tax Appeals

Accounting for weak operations can buoy arguments to reduce taxable value, writes Baker Jarrell of Popp Hutcheson PLLC.

Property taxes are an ongoing headache for many commercial real estate owners, especially when their properties generate inadequate income. Assessors compound these frustrations when they value underperforming real estate as if it were...

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John Stark and Kirk Garza: Assessors Often Overvalue Student Housing

With competition from a growing supply of purpose-built student housing (PBSH) and student renters' ever-evolving preferences driving costs, property owners in the sector must guard against excessive tax assessments.

Assessors often treat this special asset class as a traditional multifamily development, while PBSH is designed specifically for university students. As such...

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Obsolescent Real Estate Presents Complications for Property Taxes

Incurable obsolescence — the stealth killer of commercial real estate value — is all too often overlooked in property tax appeals.

Any obsolescence can affect a property's value. Normal obsolescence involves curable problems, such as outdated fixtures and finishes that reduce a building's desirability. In valuation, the anticipated cost to cure...

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