The Tennessee General Assembly has authorized certain property tax exemptions for Tennessee’s religious, charitable, scientific, literary and nonprofit educational organizations. With limited exception, no organization is automatically exempt from the payment of property taxes, but rather must apply to and be approved by the Tennessee State Board of Equalization.  Exemption status is not determined by the Assessor or the Sequatchie County Board of Equalization.

Applicants must comply with the applicable requirements of Tenn. Code Ann. § 67-5-201 through 227 in order to qualify for exemption. Once an application is properly filed with the Comptroller of the Treasury office, an exemption designee will review the application and make an Initial Determination as to eligibility.

To file an application for exemption, a paper copy can be picked up in the Assessor’s office, or you can file online through the State Board of Equalization. Filing online is the fastest way to begin the exemption process. If you have already filed your application, you can also review the status of your application online.

For more information regarding property exemptions in Tennessee, visit the Comptroller’s website or review the Property Tax Exemption Manual.