Property Tax Exemption


State of Tennessee Property Tax exemption forms can be obtained from this Office. The determination of eligibility for exemption is made entirely in the Nashville State Board of Equalization Office.

The completed Exemption form and any supporting documents must be sent to the address shown on the top of the form and a copy of the completed form must be sent to our office for our records.

For more information regarding the Property Tax Exemption process, go to the Tennessee Comptroller of the Treasury, State Board of Equalization website.

Obtaining Exempt Status

Religious, scientific, educational, charitable, and non-profit organizations must apply to obtain exempt status. Tennessee State law allows the Assessor to aid the property owner in the exempt application process, but the authority to exempt property resides with the Tennessee State Board of Equalization (SBOE).

Many churches and other religious organizations believe they are automatically exempt from property taxation. However, Tennessee State law requires churches and other qualifying non-profit groups to file for property-tax exemption for each piece of property they acquire. An essential condition for consideration for exemption status is that the property must be actively used for religious purposes.