Board certifies 2023 assessments, approves greenbelt manual and panel appointments; declines two appeals

At its Oct. 14 meeting the Tennessee State Board of Equalization approved several routine but consequential items: certification of the 2023 ad valorem assessments for public utilities and common carriers, a revised Greenbelt Manual reflecting recent statutory changes, and reappointment of the state’s taxpayer agent regulatory panel.

Greg Moody, director of the Office of State Assessed Properties, explained the office "assess[es] 18 different company types of public utilities and transportation companies across the state" and presented recommendations driven largely by amended returns and company closures. The board moved, seconded and certified the assessments by voice vote.

On the Greenbelt Manual (item 6), staff said the General Assembly recently increased the number of acres eligible for greenbelt treatment; the manual was revised to reflect that statutory change and approved by the board.

The board also moved to approve continuing appointments to the taxpayer agent regulatory panel (two-year terms) and adopted that motion by voice vote.

Separately, during the appeals portion of the agenda the board declined further review in two matters that had been listed for argument: Wood Lawrenceburg Center LLC v. Lawrence County Assessor (continued from a prior meeting), and GreenWise Homes LLC v. Davidson County Assessor. In both cases the board moved to decline review and the motions were adopted by voice vote after brief staff summaries and oral argument (where requested).

The meeting closed with a motion to adjourn, which the board adopted.