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Owning in Tennessee

Data from January 2026

Property tax in Tennessee

The typical owner in Tennessee pays $1,442 a year, about 0.50% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.

What can lower your billProperty tax
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Typical tax
$1,442
per year, typical household
54% less than the U.S.
Effective rate
0.50%
tax ÷ value (estimate)
47% less than the U.S.
United States
0.94%
national effective rate
Exemptions and relief
1
published by the state, with the source

Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates

How it works

Where your bill comes from

The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.

  1. The value assigned to your home
  2. The exemptions you apply for
  3. The rates of each taxing body (county, city, schools)
  4. Your yearly bill

The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.

Exemptions and discounts

What can lower your bill

What Tennessee publishes on exemptions, caps and relief programs, in its own words. Almost all must be claimed: nobody applies them for you.

  • Property tax relief for older, disabled and disabled-veteran homeowners

    Tennessee law provides property tax relief for low-income elderly and disabled homeowners, and for disabled veteran homeowners or their surviving spouses. It is a reimbursement program funded by appropriations the General Assembly authorizes. Tax collecting officials, including county trustees, receive the applications. Per the 2026 brochure, elderly homeowners must be 65 on or before December 31, 2026, own the home and use it as their primary residence, and provide annual income from all sources. The maximum 2025 income of the applicant, spouse, co-owner and resident remainder is $38,470, and relief is calculated on a market value of up to $33,600. These figures change each year.

    What the source says· Tenn. Code Ann. §§ 67-5-701, 67-5-702
    “Tennessee state law provides for property tax relief for low-income elderly and disabled homeowners, as well as disabled veteran homeowners or their surviving spouses. This is a reimbursement program funded by appropriations authorized by the General Assembly. Tax collecting officials, including county trustees, receive applications from taxpayers who may qualify. … ELDERLY • You must be 65 on or before 12/31/2026. • You must own your home and use it as your primary residence. • You must provide annual income from all sources. $38,470 Maximum 2025 income of the applicant, spouse, co-owner, and resident remainder $33,600 Maximum market value on which tax relief is calculated”

    Tennessee Comptroller of the Treasury, 2026 Property Tax Relief Program brochure · Verified October 24, 2026

Dates

Deadlines to claim and to appeal

The dates the official source sets. If you think the value assigned to your home is wrong, you can appeal; each state has its own process and deadline.

  1. Deadline to apply for relief: 35 days after the delinquency date

    You apply for relief with your county trustee; if the property is within city limits, you may also apply with the city collecting official. For 2026, you may apply when you receive your 2026 property tax bill(s). The deadline is 35 days after the delinquency date, and the taxes must also be paid by that date.

    What the source says· Tenn. Code Ann. § 67-5-701
    “Where do I apply? Contact your county trustee to apply. If your property is within city limits, you may also contact your city collecting official to apply. When do I apply? You may apply when you receive your 2026 property tax bill(s). The deadline to apply is 35 days after the delinquency date. Taxes must also be paid by this date.”

    Tennessee Comptroller of the Treasury, 2026 Property Tax Relief Program brochure · Verified October 24, 2026

  2. Appealing the assessment: county board first, then the State Board

    If you disagree with your assessment, with limited exception you must first appeal to the county board of equalization where the property is located, or the assessment becomes final. Contact your county assessor to appeal to the county board. If you still disagree, an appeal to the State Board of Equalization must be filed on or before August 1 of the tax year, or within 45 days of the date notice of the local board's action was sent, whichever is later.

    What the source says
    “With limited exception, a disputed assessment must first be appealed to the county board of equalization of where the property is located or it becomes final. Contact the assessor in your county to appeal to the county board of equalization. Appeals to the state board of equalization from a local board of equalization must be filed on or before August 1 of the tax year, or within forty-five (45) days of the date notice of the local board action was sent, whichever is later.”

    Tennessee Comptroller of the Treasury, State Board of Equalization · Verified October 24, 2026

By place

Every county, with its figure

What the typical owner pays in each county of Tennessee, with the typical home value and the effective rate. Highest tax first.

Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates

Buying or selling

Taxes on the sale

Some states charge a tax or fee when the deed is recorded. What the official source says:

  • State realty transfer tax

    When the deed is recorded, a tax of $0.37 per $100 is paid. It is generally based on the consideration paid or the value of the property, whichever is greater. The grantee or transferee (the buyer in a sale) is responsible for paying it. The register of the county where the deed is offered for recording collects it.

    Tenn. Code Ann. § 67-4-409 · Tennessee Department of Revenue, Recordation Tax Manual (March 2023) · Verified October 24, 2026

Frequently asked questions

How much is property tax in Tennessee?

The typical owner pays $1,442 a year, about 0.50% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.

Which county in Tennessee pays the most property tax?

By amount, the highest typical tax is in Williamson County ($3,004) and the lowest in Fentress County ($535). By effective rate, the highest is Shelby County (0.98%) and the lowest Sevier County (0.28%).

What is the effective rate?

The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.

Are there exemptions in Tennessee?

This page collects 1 exemptions, caps or programs the state itself publishes, with their text and source. Almost all must be claimed with your county or municipal assessor.

More about owning a home