1. (1) In the hearing of an appeal before an Administrative Judge concerning the classification and/or assessment of a property, the Party seeking to change the current classification and/or assessment shall have the burden of proof.

2. (2) In the hearing of an appeal from an initial determination on an application for property tax exemption or an initial determination for revocation of an exemption:

   1. (a) The Party seeking to change the initial determination shall have the burden of proof to show, by a preponderance of the evidence, the property qualifies for an exemption.
   2. (b) Upon request of a Party or the Executive Secretary, or by order of the Administrative Judge, the Board designee who made the initial determination under appeal will attend the hearing. The designee may testify and, at the discretion of the Administrative Judge, examine witnesses or otherwise participate in the hearing. The designee may be permitted to participate by telephone or other electronic means when hearings are conducted at locations other than Nashville.
3. (3) A record of the hearing of any appeal before an Administrative Judge will be made by digital recording. Any Party may, at its own expense, procure a court reporter to record the oral proceedings or a written transcript of the digital recording.
4. (4) Parties are encouraged where practicable to achieve any necessary discovery informally, in order to avoid undue expense and delay in the resolution of the matter at hand. When such attempts have failed, or where the complexity of the case is such that informal discovery is not practicable, discovery shall be sought and effectuated in accordance with the Tennessee Rules of Civil Procedure.

Authority: T.C.A. §§ 4-5-311(c) and 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 February 21, 2018; effective May 22, 2018. Amendments filed January 7, 2026; effective April 7, 2026.