Tennessee property taxes (2026)

How Tennessee property taxes work

Tennessee property taxes are billed by the county trustee (and by cities, where city taxes apply) starting October 1, and you can pay through the end of February without penalty. From March 1, delinquent taxes accrue penalty and interest at 1.5% per month.

Homes are assessed at 25% of appraised market value — the assessment ratio that makes Tennessee rates look bigger than the bills they produce. There's no state property tax and no income tax, and effective burdens sit near the national low end.

Values reset on county reappraisal cycles of four to six years. In a reappraisal year the assessor mails value-change notices in spring, and the appeal season follows immediately: the county Board of Equalization convenes June 1, and you must appeal to it or the value becomes final. The state board backstop runs to August 1 (or 45 days after the county board's decision).

Instead of exemptions, Tennessee runs relief programs: state tax relief reimbursements for income-qualified elderly and disabled homeowners and for disabled veterans, plus a county-option tax freeze that locks qualifying seniors' bills.

When payments are due

Billed from October 1; pay through February 28 penalty-free. Interest and penalty accrue at 1.5% per month from March 1.

How to appeal your assessment

The statewide rule: Appeal to your county Board of Equalization, which convenes June 1 — if you skip it, the value becomes final; the State Board of Equalization takes further appeals by August 1 or 45 days after the county decision

Reappraisal years are the season — notices mail in spring and the June board session follows. Shelby, Davidson, and other large counties take appointments and online filings; smaller counties hear walk-ins during the June session.

1. Read your assessment-change notice (spring, reappraisal years)It shows the new appraised value; your bill is figured on 25% of it. Start with an informal review with the assessor if your county offers one.
2. Appeal to the county Board of Equalization from June 1File with your county board when it convenes — free; the county posts its schedule and filing method each spring.
3. Present your evidenceComparable sales and condition documentation as of the reappraisal date carry the hearing.
4. Escalate to the State Board if neededFile on or before August 1 of the tax year, or within 45 days of the county board's decision notice, whichever is later; an administrative judge hears it.
5. Final reviewInitial decisions can go to the full State Board and then chancery court.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Each county reappraises on a four-, five-, or six-year plan approved by the state. Values generally hold between reappraisals, so the reappraisal-year notice is the number to check.

Value notices (Assessment change notice) usually mail in spring (reappraisal years).

Common questions

When are property taxes due in Tennessee?

Bills go out from October 1 and you can pay penalty-free through the end of February. From March 1, penalty and interest accrue at 1.5% a month. City taxes, where they apply, run on their own similar schedules.

How do I appeal my Tennessee assessment?

Go to your county Board of Equalization when it convenes June 1 — skipping it makes the value final. If the county board doesn't satisfy you, appeal to the State Board by August 1 or within 45 days of the county decision.

Why is my assessed value only a quarter of my appraisal?

Tennessee taxes homes on 25% of appraised market value. Rates apply to that quarter, which is why a $3 rate doesn't mean 3% of your home's worth.

Does Tennessee have a homestead exemption?

No — instead it runs relief programs: state reimbursements for income-qualified homeowners 65+ and disabled homeowners, a larger no-income-test program for disabled veterans, and a county-option tax freeze for seniors. All are applications through your county trustee.

When does my county reappraise?

Every four to six years on a state-approved schedule that varies by county. Values mostly hold between reappraisals, so the spring notice in your county's reappraisal year is the one that moves your bill.