Rules & Regulations of the State of Tennessee Title 0600 - Board of Equalization
Here’s an overview of Tennessee Rules & Regulations — Title 0600: Board of Equalization, with guidance on where to find complete rule text:
📘 Structure of Title 0600: Board of Equalization (Tenn. Comp. R. & Regs. 0600)
Title 0600 is divided into 15 chapters, each governing a specific area of the Board’s authority (law.cornell.edu):
0600‑01 – Contested Case Procedures
0600‑02 – Rules of Procedure for Hearing Contested Cases
0600‑03 – Tax Relief
0600‑04 – Assessment Certification and Education Program
0600‑05 – Assessment of Commercial & Industrial Tangible Personal Property
0600‑06 – Agent Registration Program
0600‑07 – Equalization of Commercial & Industrial Tangible Personal Property
0600‑08 – Property Tax Exemptions
0600‑09 – Property Tax Freeze Program
0600‑10 – Subsidized Affordable Housing
0600‑11 – Appraisal of Parcels with Mineral Reserves
0600‑12 – Multiple‑Use Subclassification
0600‑13 – Certified and Equalized Tax Rates
0600‑14 – Assessment of Commercial & Industrial Leasehold Interests
0600‑15 – Rules Governing Public Comment at Meetings (law.cornell.edu)
🔍 Sample Chapter Details
Chapter 0600-05: Assessment of Commercial & Industrial Tangible Personal Property
Covers definitions, reporting, discovery, audit, valuation methods, notification, enforcement, and effective dates .
Chapter 0600-07: Equalization of Commercial & Industrial Tangible Personal Property
Requires the Board to issue an annual equalization order by July 1 for appraisals, and mandates inclusion of equalization factors in property tax bills (regulations.justia.com).
Chapter 0600-14: Leasehold Interests
Lays out when leasehold interests in exempt real property become taxable, defines terms like “actual rent,” “imputed rent,” and explains valuation via fair-market vs. actual/imputed rents using discounted cash flow (comptroller.tn.gov).
📚 Where to Read the Full Text
Tennessee Secretary of State – Official Compilation
The complete, up-to-date text of Title 0600 (HTML format) is available on the SOS site (publications.tnsosfiles.com).
Justia / Cornell LII
Convenient for browsing individual chapters and sections, current through March 2025 (law.cornell.edu).
Tennessee Comptroller
Offers PDFs of rules, manuals, and proposed amendments (comptroller.tn.gov).
✅ Summary
Title 0600 outlines procedural and substantive rules for contested hearings, assessment, exemptions, relief programs, valuation, leasehold interests, and public comment.
Annual deadlines: e.g., equalization orders by July 1.
Regular updates: new Chapter 0600‑15 on public comment effective Feb 5, 2025 (law.cornell.edu, comptroller.tn.gov).
🔧 Interested in a Specific Chapter?
If you'd like a deep dive—like the full text of Chapter 0600‑05, a breakdown of contested case procedures, or info on public comment rules—just let me know which area, and I can fetch or summarize precisely that section.
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