The Shelby County Board of Equalization meets each year beginning May 1 (or the next business day if the 1st falls on Saturday or Sunday). The primary function is to conduct impartial hearings on property assessment disputes between the taxpayer and county assessor. The County Board of Equalization is the first level of administrative appeal.
The BOE can:
• Affirm, lower or raise a property’s assessed value.
The BOE cannot:
• Reduce your property’s assessed value simply because you are paying more taxes than your neighbor.
• Remove penalties and interest for late payment of property taxes.
• Reduce your taxes due to your inability to pay.
• Change tax rates.
• Grant or deny exemptions.