UPDATED MARCH 2019
There are many deadlines in the property tax appeal process. While it is natural to assume that missing one of these deadlines would extinguish the ability to challenge an assessment, this is not always the case.
For example, when taxpayers miss the deadline for appealing a county board of equalization decision to the state board of equalization, there may be a statutory remedy. Tennessee law provides that, in certain circumstances, taxpayers can still file a state board appeal, despite missing the appeal deadline, if they can show “reasonable cause” for their failure to file an appeal.
Taxpayers should contact counsel when seeking a property tax reduction even if they believe that a deadline may have been missed. There are many nuances in the appeal process, and engaging proper counsel is the only way to maximize the chances of achieving tax savings.
Evans Petree PC
American Property Tax Counsel (APTC)