Property tax in Jefferson County, Tennessee
In Jefferson County, the property tax bill comes from the Jefferson County Trustee. The 2026 bill is due February 28, 2027. You can look up and pay the bill on the county's own payment page. Taken from Jefferson County's own pages, checked September 23, 2026.
The median property tax bill in Jefferson County, Tennessee is $978 a year, which is about 0.43% of the county's median home value of $229,300. That effective rate is lower than the typical Tennessee county (0.47%) and lower than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Who sends the property tax bill in Jefferson County, and how do you pay it?
The bill comes from the Jefferson County Trustee. The value it is based on is set by a separate office, the Jefferson County Assessor of Property, which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
The Trustee's bill also carries city tax for Baneberry, Dandridge and New Market. Jefferson City and the Town of White Pine collect their own city property tax, so owners there get a separate city bill. Current-year taxes can also be paid, with the tax bill in hand, at Citizens National Bank, First Peoples Bank, FirstBank and First Horizon Bank branches in the county from October through February. If you have not received a tax statement by November 1, call the Trustee's office at (865) 397-2101.
When are property taxes due in Jefferson County?
For the 2026 bill, Jefferson County has one due date: February 28, 2027. Taxes are due and payable from October 1, 2026 through February 28, 2027. Partial payments are accepted for current-year taxes. A mailed payment must be postmarked by the due date; if the Post Office does not postmark it in time, it is late even if you mailed it on time. February 28, 2027 is a Sunday. The Trustee's office keeps longer hours in February (8 a.m. to 4:30 p.m. weekdays) and opens the last Saturday in February, February 27, 2027, from 8 to 11 a.m. The county has not said whether a payment on Monday, March 1 counts as on time, and state law adds interest on March 1, so pay by Saturday morning, February 27, 2027. There is also a 24-hour drop box at the back ADA entrance of the Jefferson County Courthouse. Under state law, interest and penalty of 1.5% a month (18% a year) is added on March 1, 2027 and on the first day of each month after that. Real property taxes still unpaid are filed with the Chancery Court on April 1 of the following year (April 1, 2028 for 2026 taxes), which can lead to a tax sale handled by the Clerk and Master.
From Jefferson County's published schedule, checked September 23, 2026. If a date falls on a weekend or holiday, the county's own rules on the next business day apply.
Estimate the property tax on a home in Jefferson County
Enter a home's market value for a ballpark at Jefferson County's average effective rate of 0.43% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $986 / year
Property tax in Jefferson County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $978 |
| Median home value | $229,300 |
| Effective tax rate | 0.43% |
| Typical Tennessee county rate | 0.47% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Jefferson County compare in Tennessee?
Among Tennessee's 95 counties, Jefferson County has the 66th highest effective property-tax rate: 65 rank higher and 29 rank lower. That is on the lower side for Tennessee. Nationally, it ranks 2863rd of 3135 US counties by effective rate. See every Tennessee county ranked.
How much do homeowners in Jefferson County actually pay?
The median is only the middle bill. Across Jefferson County's 16,542 owner-occupied homes, 5.6% pay $3,000 or more a year in property tax, 15.8% pay at least $2,000, and 35.8% pay under $800. Another 5.6% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 5,926 | 35.8% |
| $800 to $1,499 | 5,504 | 33.3% |
| $1,500 to $1,999 | 1,573 | 9.5% |
| $2,000 to $2,999 | 1,681 | 10.2% |
| $3,000 or more | 932 | 5.6% |
| No property tax paid | 926 | 5.6% |
Owners with a mortgage pay a median of $951 and owners without one pay $1,033. That is within 10% either way, so in Jefferson County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Jefferson County property tax bill compare with local incomes?
The median property tax bill of $978 is about 1.3% of the median income of Jefferson County homeowner households, $73,854 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 75.8% of Jefferson County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Jefferson County?
Yes. The median bill went from $837 in 2015-2019 to $978 in 2020-2024, a 16.8% rise. Over the same span the median home value moved 56.7%, from $146,300 to $229,300. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Jefferson County
Jefferson County borders 5 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Cocke County, TN | 0.57% | $898 | $158,100 |
| Grainger County, TN | 0.48% | $901 | $189,200 |
| Knox County, TN | 0.43% | $1,367 | $320,900 |
| Jefferson County, TN (this county) | 0.43% | $978 | $229,300 |
| Hamblen County, TN | 0.41% | $862 | $210,900 |
| Sevier County, TN | 0.28% | $824 | $299,000 |
How is a home assessed in Jefferson County?
Tennessee assesses homes at 25% of market value in every county, Jefferson County included. How Tennessee assesses and reappraises homes.
Is there a homestead exemption in Jefferson County?
No. Tennessee has no general homestead exemption; relief comes through the state Tax Relief program and the local-option Tax Freeze. That is the Tennessee rule, and it applies in Jefferson County. Tennessee's exemptions and relief programs in full.
Jefferson County does not add relief programs of its own beyond the Tennessee ones (checked September 23, 2026).
How to appeal your Jefferson County property assessment
In Jefferson County you appeal to the Jefferson County Board of Equalization. The deadline: Start by calling the Assessor of Property's office, (865) 397-3326, to discuss the value; appointments to appeal to the County Board of Equalization are made through that office. The board meets once a year, during the first week of June, so the 2026 session has passed. A county board decision can be appealed to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days of the date the board's notice was sent, whichever is later. How to file. Checked September 23, 2026 against the official appeal rules.
How Tennessee's appeal process works, including the next level if the first one turns you down.
Tennessee rules from primary state sources, reviewed September 7, 2026; sources on the Tennessee page.
Work out your own numbers
-
How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Jefferson County's tax rate to hand.
-
Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
-
Tennessee income tax
Brackets, standard deduction and what Tennessee actually taxes.
-
Sales tax in Jefferson County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Jefferson County, Tennessee: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.