1. (1) No Contested Case will be assigned to the Administrative Procedures Division of the Secretary of State’s Office or docketed for a hearing or pre-hearing conference before an Administrative Judge unless the appropriate appeal form appears to have been fully completed in good faith. If the valuation of the subject property is at issue, the appeal form must include, without limitation:

   1. (a) A bona fide estimate of the market value of the property as of the relevant assessment date; and
   2. (b) A brief statement of the basis for that opinion.

2. (2) For the purpose of determining whether the Board has jurisdiction, a Party will not be deemed to have appealed the property in question to the County Board if:

   1. (a) The Party appealing the County Board’s decision did not timely appeal the disputed classification and/or value to the County Board;
   2. (b) The Party appealing the County Board’s decision failed to make a personal or (if permitted) written appearance before the County Board; or
   3. (c) The County Board, without additional consideration, affirmed the disputed classification and/or value at the request of the Party appealing the County Board’s decision. This subsection shall not be construed in derogation of any right of appeal to, or hearing before, the Board under the provisions of state law.

3. (3) After the delinquency date for payment of any tax levied on real or personal property, and on written motion of the Assessing Authority, city, or county to whom property taxes are owed, an Administrative Judge hearing an appeal on behalf of the Board shall dismiss the appeal of any Petitioner who:

   1. (a) Fails to pay delinquent taxes that have accrued on the property that is the subject of the appeal; or
   2. (b) Fails to pay the undisputed portion of taxes related to the property that is the subject of the appeal. The “undisputed portion of taxes” is the amount that would be imposed on the basis of the classification and market value (equalized by the prevailing appraisal ratio in the county) claimed by the Petitioner on the Petitioner’s appeal form.

Authority: T.C.A. § 67-1-305. Administrative History: Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed January 7, 2026; effective April 7, 2026.