Tenn. Comp. R. & Regs. 0600-01-.12 – Subsequent Tax Years

(1) A real property appeal filed with the Board may be amended to include an assessment year or years subsequent to the year for which the appeal was filed, until the next reappraisal if the real property appeal has not been heard by an Administrative Judge. There is a presumption of Reasonable Cause for filing a direct appeal when a real property appeal has not been heard by an Administrative Judge by the time a Party is due to file an appeal for any subsequent assessment year. An appeal is heard by an Administrative Judge when there has been a hearing concerning the merits of the appeal.
(2) Amendments to include subsequent assessment year or years to an appeal shall be filed in accordance with section 0600-01-.04 of these rules or through initiating a Contested Case in accordance with section 0600-01-.03 of these rules. Failure to address all relevant tax years included in a Contested Case may result in the waiver of any amendments filed in accordance with section 0600-01-.04 of these rules.
(3) The Board and an Administrative Judge shall accept an amendment to include a subsequent year no earlier than May 20 of the tax year to be included and no later than March 1 of the year subsequent to the tax year to be included. Failure to file an amendment timely may result in the assessment for any subsequent year being finalized and deemed conclusive in accordance with T.C.A. § 67-5-1412.
(4) The Administrative Judge may carry forward the original tax year adjudication of value into subsequent tax years within the same reappraisal cycle, but only if there has been no material change to the property, market conditions, or other circumstances or factors substantially impacting value.

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. Amendments filed February 21, 2018; effective May 22, 2018. Amendments filed January 7, 2026; effective April 7, 2026.