Tennessee property tax by county

Property tax rate by county in Tennessee

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Tennessee's income and retirement taxes, see Tennessee income tax and Tennessee retirement taxes.

How does Tennessee assess homes for property tax?

Tennessee assesses homes at 25% of market value, the same in every county. Residential and farm property is assessed at 25% of appraised market value. Counties reappraise on a 4, 5 or 6 year cycle set by the county, with value updates between cycles.

Reappraisal every 4, 5 or 6 years depending on the county's adopted cycle.

Is there a homestead exemption in Tennessee?

Tennessee has no general homestead exemption. Homeowner relief runs through the state Tax Relief program, which reimburses part of the bill, and the local-option Tax Freeze, rather than through an exemption off value.

Other state relief for homeowners:

• Seniors and disabled owners: The Tax Relief program reimburses tax for homeowners 65 and older, and for disabled homeowners of any age, with 2025 household income of $38,470 or less. It is not an exemption: the state pays back the tax on the first $33,600 of the home's market value, so the benefit depends on your local rate. Apply through your county trustee.
• Disabled veterans: Disabled veterans get the same reimbursement mechanism on a much larger base: the state pays the tax on the first $175,000 of market value, with no income limit. It covers a service-connected total and permanent disability, loss of use of two or more limbs, or legal blindness from a service-connected cause, and extends to an unremarried surviving spouse.
• Counties and cities may adopt a Tax Freeze that locks a homeowner's bill at the amount owed in the year they first qualify, from age 65. The income limit is calculated per county each year, so it ranges widely, roughly $38,000 to $69,000 across the state.

Tennessee sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Tennessee?

One annual bill from the county trustee, due the first Monday in October. You can pay without interest through the end of February; anything unpaid on March 1 is delinquent and accrues interest and penalty monthly.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Tennessee?

You contest the assessed value with the County Board of Equalization, then the State Board of Equalization. The filing deadline is typically August 1, or 45 days after the county board's notice, whichever is later. You must go to the county board first or the assessment becomes final. County boards convene June 1 (May 1 in Shelby County) and each sets its own closing date, so ask your assessor for this year's. The State Board deadline is August 1 or 45 days after the county board's decision notice, whichever is later.

Tennessee property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.