Property Tax Due Dates in Tennessee

Tennessee property taxes are administered at the county level. Residential property is assessed at 25% of its appraised value (market value), giving Tennessee one of the lower assessment ratios in the country. Combined with moderate mill rates, effective property tax rates in Tennessee are among the lowest in the nation. Tennessee has no state income tax on wages, which makes property taxes more important as a local revenue source. Tax bills are mailed in the fall and due February 28.

Tennessee property taxes are due February 28 of the year following the tax year. For example, 2024 taxes are due February 28, 2025. A penalty of 1.5% per month applies to taxes paid after February 28. Unpaid taxes become delinquent and may ultimately be subject to a tax sale. Most counties offer online payment through the county trustee's website. Contact your county trustee for payment options. In Tennessee, property taxes are collected by the county trustee (the equivalent of a county treasurer).

Tennessee property tax relief programs: Elderly and Disabled Property Tax Relief — Tennessee's most broadly used program. Qualifying homeowners who are 65 or older, or disabled, with income under $31,600 (2024) and total assets under $40,000 (excluding the home and one vehicle) receive a state-funded tax relief payment. The state pays a portion of the tax bill directly. Apply with your county trustee. Property Tax Freeze — Many Tennessee counties have adopted an optional property tax freeze for qualifying seniors 65 or older. Once enrolled, your property tax bill is frozen at the enrollment year's amount, even if tax rates increase. Eligibility and income limits vary by county. Contact your county for availability. Disabled Veterans Exemption — Qualifying veterans with a service-connected disability may receive a full exemption from property taxes on their primary residence. Surviving spouses may also qualify. Apply with your county assessor.

Tennessee property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization during May and June (the board meets May 1 through June 30, or until all appeals are heard). Process: Present evidence that the appraised value exceeds market value — comparable sales, an independent appraisal. Further appeal: Appeal county decisions to the Tennessee State Board of Equalization within 45 days.