Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Tennessee, property tax is primarily administered at the county level by local governments, with the tax rate set by the county commission or city council. The tax is based on the appraised value of the property, which includes both land and buildings. The revenue from property taxes is used to fund essential services such as schools, police and fire departments, and infrastructure projects. Property owners in Tennessee have the right to challenge the appraised value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local county assessor's office. The appeal process may involve presenting evidence to support the claim for a lower valuation, such as recent sales data for similar properties or an independent appraisal. If the property owner is not satisfied with the decision of the local assessor, they may further appeal to the county board of equalization and, if necessary, to the state board of equalization or even through the courts.