A procedural quirk that often becomes relevant in Tennessee property tax appeals involves follow-on tax years. When an appeal is pending for one tax year, it is not uncommon for the next appeal period to come before a hearing is scheduled for the first tax period. This creates a dilemma for taxpayers. Do they file a second appeal or do nothing?
We have generally advised taxpayers to file an appeal for the second year out of an abundance of caution, but the State Board of Equalization generally allows taxpayers to amend appeals to include a subsequent tax year when the appeal for the prior year has not been heard due to the volume of appeals. In those instances, the State Board will take jurisdiction over the second year. We like to use this as a fall-back position, but taxpayers handling their own appeals do not always file a second appeal. Despite this fact, the failure to file a second appeal is usually not held against them.
http://www.comptroller1.state.tn.us/repository/SB/judgethompson/2012.02.24-CopeDeborahA.pdf
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Property Tax Appeal
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