1. (1) A Party intending to change a Contended Value shall file a written notice of the value being sought by the Party no later than thirty (30) days before a scheduled hearing. It is acceptable to file and send a notice under this rule by email. Within the discretion of the Administrative Judge, failure to file a written notice of a change to a Contended Value as required in this rule may limit the relief a Party may request to upholding the County Board’s value, reverting to the original assessment in the event of a direct appeal to the Board, or adopting the Contended Value included on the initial appeal filing.
2. (2) A Contested Case may be dismissed through withdrawal filed by the Petitioner unless the Respondent files a written counterclaim in accordance with section 0600-01-.04 of these rules no later than thirty (30) days before the date of a scheduled hearing. It is acceptable to file and send a notice under this rule by email.
3. (3) Nothing in these rules shall preclude any Party from introducing relevant evidence of a higher or lower value for the property in question than that determined by the County Board, or the assessor in the case of a direct appeal.

Authority: T.C.A. §§ 67-1-305, 67-5-1412, and 67-5-1501(d). 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. Amendment filed February 1, 2011; to have been effective May 2, 2011. On April 29, 2011, the Government Operations Committee stayed the rule for 15 days; new effective date May 17, 2011. Amendments filed February 21, 2018; effective May 22, 2018. Amendments filed May 12, 2020; effective August 10, 2020. Amendments filed January 7, 2026; effective April 7, 2026.