Real Property Tax Exemptions
Exemption from real property taxation is available to qualifying religious, charitable, scientific, and nonprofit educational institutions that utilize their real and/or personal property to carry out one or more of the purposes for which that organization was created.
In Tennessee, these real property tax exemptions are granted and overseen by the Tennessee State Board of Equalization. A qualifying religious, charitable, scientific, or nonprofit educational organization desiring to be exempt from property taxation must have an exemption application on file with the Tennessee State Board of Equalization for each parcel of real property (or personal property account, if no real property is owned) that it utilizes to carry out one or more of the purposes for which it was created. For questions regarding exemptions or how to apply for property located in Davidson County, please see below or contact John Cantrell at 615-880-3654 or john.cantrell@nashville.gov.
Exemption Application Information
To learn more about exemption from property taxation available to non-profit organizations, or to file an exemption application online, please visit: Tennessee State Board of Equalization.
If you would prefer to file a paper application for property tax exemption with the Tennessee State Board of Equalization, please download, print, and complete the following: Exempt Application
Along with a completed two-page exemption application, the following documents must also be included with your submission:
- If the organization is incorporated, a copy of the corporate charter and bylaws.
- If the organization is unincorporated, a copy of any document(s) explaining the organization’s governing structure.
- Financial information for the last fiscal year (e.g., IRS Form 990 or a simple income/expense statement)
- Photograph of the property
- For real property, a copy of the warranty or quit claim deed that evidences the organization’s ownership of the parcel is also required.
- For personal property, a listing of the applicable personal property (latest Tax Schedule B and listing of assets) is also required.
The application and supporting documentation must also be accompanied by a filing fee made payable to: “Comptroller of the Treasury.” The amount of this fee is based upon the Assessor of Property’s appraised value of the property. This fee amount is included in the downloadable packet above.
If the Assessor of Property’s appraised value of the real property parcel is unknown, please visit our Property Search page to obtain the current appraised value. If you are unsure of the appraised value of your business-personal property account, please contact the Assessor of Property’s business-personal property department at 615-862-6073.
Concerning the necessity to file an exemption application for a business-personal property account: if an application for property tax exemption for a real property parcel is being filed, it is not necessary to also submit a separate application for the business-personal property associated with that same parcel. If property tax exemption is either partially or fully granted for the parcel of real property, the personal property associated with that same parcel will receive the same level of property tax exemption. Only file a business-personal property tax exemption application if the organization does not own the real property parcel on which the business-personal property is located.
Please return your completed exemption application, accompanying documentation, and filing fee to:
State Board of Equalization
Cordell Hull Building
425 Rep. John Lewis Way N.
Nashville, TN 37243
Once the Tennessee State Board of Equalization receives the application, a staff attorney will review the documents and render an initial decision. The organizational representative on file will then receive a copy of this initial determination, letting him or her know if the exemption has been granted (partial or full) and its effective date. The Assessor of Property’s Office will also receive a copy of the initial determination, which will be used to amend the tax roll accordingly. The initial determination contains time-sensitive instructions on how to appeal the staff attorney’s decision of property-tax exemption should it be found unsatisfactory to the organization.