Nashville, TN – Metro Davidson County Assessor of Property Vivian Wilhoite issued the following statement:
“We welcome any review of our work and the revenue-neutral Reappraisal process that utilized the state-required Mass Appraisal approach. With the oversight of the State of Tennessee, our office operates with fairness, equity, and transparency, and we have always proactively encouraged property owners, both residential and commercial, to appeal in a timely manner if they disagree with their property value or their property classification. It is their right.
The right to a Formal Appeal Hearing was exercised in a timely manner by property owners who have filed an unprecedented 14,629 Formal Appeals to the independent Metropolitan Board of Equalization (MBOE), who are volunteers, usually realtors, appointed by the Mayor and confirmed by the Metropolitan Council.
According to the State Constitution, the Appeals are heard and decided by the independent MBOE. While the independent MBOE is not the Board of the Assessor of Property, in accordance with the State Constitution, we must assist the independent MBOE in scheduling. The scheduling of 14,629 Appeals Hearings from June 1, 2025, to November 25, 2026, is not a backlog for a volunteer board.
The revenue-neutral Reappraisal in 2021 resulted in some commercial properties affected by the pandemic, including the downtown bars, receiving discounted appraised values due to the pandemic effects on their property value. Those discounted property values remained until the next revenue-neutral Reappraisal of 2025, all the while appreciating in value. The revenue-neutral Reappraisal of 2025 is post-pandemic values.
Again, we proactively encouraged property owners, both residential and commercial, to appeal in a timely manner if they disagree with their property value or their property classification. It is their right. Of the 281,000 parcels, 5.2% of the total properties were appealed to the independent MBOE.
Please know that the tax bill mailed by the Office of the Trustee includes 1) the Assessor of Property’s opinion of value as a result of the 2025 Mass Appraisal to establish the assessed value depending on your property type, calculated against 2) the increased tax rate passed by the Mayor and the Metro Council. The revenue-neutral General Services District certified tax rate of $1.995 provided by the State of Tennessee was increased by the Mayor and the Metro Council to $2.782 tax rate, a 39% tax rate increase. Where the downtown bars are located, the revenue-neutral Urban Services District certified tax rate of $2.222 provided by the State of Tennessee was increased by the Mayor and the Metro Council to $2.814 tax rate, a 26% tax increase.
It is important to know that property owners can appeal their property values or classification every year.
Beginning January 19, 2026, property owners may file an Informal Review for the 2026 tax year. Filing an Informal Review for the 2026 tax year will only affect the 2026 tax year.
As we work to provide fair and equitable property values in the revenue-neutral Reappraisal year reflective of Davidson County’s existing market, we also want property owners to know of assistance programs.
For the Tax Freeze, Tax Relief, and Tax Deferral programs, please contact the Office of Trustee at 615-862-6330. These programs were established by the State of Tennessee but administered by the Office of the Trustee. You should also contact the Metro Action Commission regarding their assistance program at 615-862-8860 and contact the Housing Fund regarding their Property Tax Relief programs at: https://thehousingfund.or
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