After the 2026 reappraisal

Appealing Your Property Assessment in Coffee County, TN

Coffee County reappraised all real property for tax year 2026, and owners whose value changed were mailed a new value notice in May. If you think the county's value on your home is too high, Tennessee gives you a way to ask for a review and, if needed, to appeal. This guide explains the steps in plain English, based on the Tennessee Comptroller, the State Board of Equalization, Tennessee law and the Coffee County Property Assessor. It also explains how a recent sale or a market analysis from me can fit into your evidence.

Appraisal vs assessment

Two numbers on your notice sound alike but mean different things:

Appraised value. This is the county's estimate of what your property is worth. The Coffee County Assessor says it appraises homes close to market value, using sales data from real estate transactions in the county along with size, age, location, use and condition.
Assessed value. This is the part of the appraised value that is taxed. Tennessee law (TCA 67 5 801) assesses residential property at 25 percent of its value. The Comptroller's example: a home appraised at $400,000 has an assessed value of $100,000.

Your tax is the assessed value times the tax rate per $100. The assessor sets the value, but the assessor does not set the tax rate. Coffee County, Manchester and Tullahoma each set their own rates. My Coffee County property taxes guide walks through the math.

Why 2026 matters in Coffee County

A reappraisal year. Coffee County is on a four year reappraisal cycle. The Comptroller's schedule lists 2026 as the county's latest reappraisal and 2030 as the next, and the Assessor's office says the last one before this was 2022.
Values as of January 1. Tennessee assesses property as of January 1 each year (TCA 67 5 504). The Assessor says the 2026 values are based on each property's status as of January 1, 2026.
Notices went out in May. The Assessor's 2026 notice says Assessment Change Notices were mailed May 8 to May 20, 2026, and only to owners whose value changed.
A notice is not a bill. The Assessor stresses that a change notice is not a tax bill, and that a higher appraised value does not automatically mean a higher tax bill.
Certified tax rate. After a reappraisal, Tennessee law (TCA 67 5 1701) requires each local government to certify a tax rate that would bring in the same revenue as the year before, not counting new construction. The Assessor explains that your own bill can still change if your value rose faster or slower than the countywide average, and depending on the rate that is finally adopted.

Between reappraisals, the Assessor says values normally stay the same unless the property changes, such as an addition or a removed building, or the value is changed on appeal.

Step 1: Check your property record

Start with the facts the county has on file. Look up your parcel on the Assessor's online property record page, or on the state's Tennessee Property Assessment Database, and check the square footage, story height, garage, outbuildings, acreage and other features. The Assessor's office says it can review a value when the record is wrong, and the Comptroller lists errors in the description of the property among the evidence a board considers. If a feature on the record is wrong, point that out first.

Step 2: Ask for an informal review

Coffee County offers an informal review. To start one, call the Property Assessor's office at (931) 723 5126 or visit 1341 McArthur Street, Suite 3, in Manchester, Monday through Friday, 8 a.m. to 4:30 p.m. The Assessor describes it as a chance to share information so your value reflects market value. In a reappraisal year, Tennessee law (TCA 67 5 1601) also gives owners whose value changed the chance to appear at an informal hearing.

Important: both the Assessor and the State Board say an informal review is not an appeal. If you are not satisfied, you still have to appeal to the county board of equalization to keep your further appeal rights.

Step 3: Appeal to the Coffee County Board of Equalization

The county board of equalization is the first level of appeal. The State Board describes it as a panel of five or more people who hear complaints and can change disputed assessments.

When it meets. The Comptroller says county boards generally begin their regular session on June 1 each year, though a county can set other sessions. For 2026, the Coffee County Assessor's notice said the board began its session on June 1, 2026 and accepted 2026 appeals only until June 30, 2026, the last day of its regular session.
By appointment. The Assessor's notice says owners must appear before the board by appointment, in person or through an agent who has the owner's written authorization. Tennessee law (TCA 67 5 1407) also allows an attorney. Make your appointment through the Assessor's office at (931) 723 5126.
Do not skip it. The notice warns that failing to appear and appeal makes the assessment final without further right of appeal.
Next year. County boards meet every year to hear appeals of that year's assessments. Dates for 2027 are not published yet, so call the Assessor's office in the spring for the session dates and the last day to make an appointment.

After the hearing, the board sends a written notice with its decision and your further appeal rights. The Comptroller's practice manual notes that nothing is given in writing on the day of the hearing.

Step 4: The State Board of Equalization

If you disagree with the county board's decision, you can appeal to the Tennessee State Board of Equalization.

Deadline. Under TCA 67 5 1412, the appeal must be filed on or before August 1 of the tax year, or within 45 days of the date the county board's notice was sent, whichever is later.
How to file. The State Board takes appeals through its online filing service, and its staff check each filing for the required information, attachments and filing fee. Ask the State Board for the current fee.
The hearing. An Administrative Judge from the Secretary of State's Administrative Procedures Division hears the case, with a representative of the Assessor's office. You get a Notice of Hearing at least 60 days ahead, and the judge issues a decision within 90 days of the hearing. Scheduling questions go to the State Board at (615) 401 7883, extension 2, or sb.web@cot.tn.gov.
Bring your evidence again. The State Board says evidence you gave the county board is not automatically part of the state record. Follow the judge's instructions for filing exhibits.
Beyond the State Board. A final State Board decision can be taken to chancery court within 60 days.

Missed a deadline? The State Board can accept a direct appeal in limited cases, such as when you were not properly notified of a change, when the notice was sent less than 10 days before the county board adjourned, or when you can show reasonable cause, meaning circumstances beyond your control. Even then, the law sets a cutoff of March 1 of the year after the appeal period began, which for most 2026 assessments is March 1, 2027. Contact the State Board right away if you think one of these applies.

Keep paying your taxes during an appeal

An appeal does not pause your tax bill. Under TCA 67 5 1512, penalty and interest do not build while your appeal is pending if you pay at least the undisputed portion, the amount you would owe based on your own good faith value, or the full tax, before the delinquency date. Any prior year taxes must be paid too. If the value is lowered, the refund carries interest, and if you underpaid, the extra tax carries interest. The Coffee County Trustee mails tax notices in October, and county taxes become delinquent on March 1. The Trustee is at 1341 McArthur Street, Suite A, Manchester, (931) 723 5128.

What evidence helps

The burden is on the owner. The Comptroller's practice manual says the assessor's value is presumed correct, and you must show by a preponderance of the evidence, meaning more likely than not, that it is wrong. Here is what the official sources say helps:

Comparable sales. The State Board says the best evidence of value for a home is generally sales of comparable properties, with differences in size, condition, age, location, features, date of sale and time on market explained and adjusted.
Sales before January 1. The practice manual says comparable sales for a county board must be sales completed before January 1 of the tax year. Later sales can be offered but cannot be given weight by the county board.
A private appraisal. The Assessor's 2026 FAQ lists a private appraisal, and the State Board says an appraisal may be presented, though the appraiser may be asked to testify.
Photos and repair costs. Recent photos of condition problems and the cost to cure a physical or functional problem are on the practice manual's evidence list.
Record errors. Proof that the county has the wrong square footage, room count or features.
Other documents. The practice manual also lists insurance replacement value, a real estate listing, construction costs and plans, and deeds showing easements that affect value. Bring a copy for each board member.

What does not work on its own: the State Board says a value increase after a countywide reappraisal, without more, does not make an assessment wrong, and simply saying a home is overvalued without evidence of a better value is generally not enough.

Your recent purchase price

If you bought your home recently, your price can be part of the picture, but it is not automatic. The Coffee County Assessor says a sale by itself does not necessarily show market value, and that the date of the sale compared with the January 1 assessment date and other comparable sales in the neighborhood are weighed along with it. Keep your closing statement and purchase contract, and be ready to show the sale was an open market sale between a willing buyer and a willing seller.

How a market analysis from me can help

A comparative market analysis, or CMA, is a report of recent sales of similar homes near yours. I can pull closed sales from the Realtracs MLS for homes like yours, including sales before January 1, with square footage, age, days on market and sale dates. That gives you comparable sales to review and bring to the Assessor or the board. A CMA is not an appraisal. If you want a formal opinion of value, hire a licensed appraiser. Either way, the decision to appeal and what to argue is yours. Request my free home value report or call or text me at (615) 497 1658.

If you are buying

Ask for the current year bill. In a reappraisal year, last year's bill may not reflect this year's value or rate. Ask for the most recent bill and the current appraised value on any home you consider.
Know who appeals. Property is assessed to the person on the deed as of January 1, according to the Assessor, and only an owner, a taxpayer legally obligated to pay the taxes or someone with written authorization can appeal. Ask about any appeal that is already pending.
Plan for new construction. If the home is new or was just remodeled, the value may change once the Assessor picks up the improvements.
Freeze and relief do not move with you. Programs like the Property Tax Freeze and tax relief require a new application each year, and freeze benefits do not travel with the owner to a new home. My downsizing guide explains both programs.

If you are selling

Have your notice and bill ready. Buyers will ask about taxes, and in 2026 they may ask about the new value.
Tell your closing agent about a pending appeal. If you sell while an appeal is open, tell the closing agent and put in writing in the contract who receives any refund or pays any extra tax.
The tax value is not your price. The Assessor's value is a mass appraisal as of January 1. What a buyer will pay today depends on current sales and condition, which is what my price recommendation looks at. See what is my Manchester home worth.

Land and greenbelt

If you own land in the greenbelt program, the appeal steps are the same, but greenbelt values land at its present use. Greenbelt applications are due to the Assessor by March 15. See my greenbelt guide.

Keep reading:

Fair housing note: assessment and appeal rules are the same for every owner, and I work with every buyer and seller.

This guide is general information from public sources, not legal or tax advice. Deadlines and procedures can change, so confirm the current year's dates with the Coffee County Property Assessor and the State Board of Equalization, and talk to an attorney or tax professional about your situation.

Want comparable sales for your home?

I can pull recent sales of homes like yours from the MLS so you can see how your value compares, and if you are thinking about selling, I will give you a price recommendation based on today's market. Call or text me at (615) 497 1658, or request a free home value report below.

Common questions

How do I appeal my property assessment in Coffee County TN?

Start by calling the Coffee County Property Assessor at (931) 723 5126 or visiting 1341 McArthur Street, Suite 3, Manchester, for an informal review. An informal review is not an appeal, so if you are not satisfied, appeal to the Coffee County Board of Equalization by appointment during its annual session. If you disagree with the county board, you can appeal to the Tennessee State Board of Equalization.

When does the Coffee County Board of Equalization meet?

County boards generally begin their regular session on June 1 each year. For 2026, the Assessor said the Coffee County board began June 1, 2026 and accepted 2026 appeals until June 30, 2026. Call the Assessor at (931) 723 5126 for the next session dates.

What is the deadline to appeal to the Tennessee State Board of Equalization?

Under TCA 67 5 1412, an appeal from the county board must be filed on or before August 1 of the tax year, or within 45 days of the date the county board notice was sent, whichever is later. Late appeals are accepted only in limited cases, such as reasonable cause, and not after March 1 of the following year.

What evidence helps a property tax appeal in Tennessee?

The State Board says the best evidence for a home is generally sales of comparable properties, adjusted for differences. Sales must be completed before January 1 of the tax year to be given weight by the county board. A private appraisal, photos of condition problems, repair estimates and proof of record errors can also help.

Does my recent purchase price set my assessed value?

Not automatically. The Coffee County Assessor says a sale by itself does not necessarily show market value, and the sale date compared with January 1 and other comparable sales are weighed along with it.

What is the difference between appraised value and assessed value in Tennessee?

Appraised value is the county estimate of market value. Assessed value is the taxed portion, which Tennessee law sets at 25 percent of value for residential property. Your tax is the assessed value times the rate per $100.

Matt Sargent is a Tennessee licensed affiliate broker with Keller Williams who helps buyers and sellers in Manchester and Coffee County. Call (615) 497 1658 or send a message.