Calculating Property Taxes


The State of Tennessee performs an appraisal of residential, commercial and personal business property every 5 years.  Often, but not always, this appraisal is below true market value. When property is reappraised by the state, property owners are typically provided two weeks to contest the new appraisal and given a dedicated phone number to do so - although complaints can be made to the Property Assessor's (also called Tax Assessor's) office anytime during the tax year.  Owners seldom contest appraisals lower than market value, as this means lower taxes.

Taxes are based on assessed value of the property.  The assessed value is 25% of the appraised value.

Tax rates are generally set by the various County Commissions during June/July.  They are due in October for the previous year.  Taxes for 2011 will be set in June/July (or later) and then due October 2011 for January-December 2011.  Taxes are late in February 2012 and late charges will be accrued on a daily basis.

UNION COUNTY 2010 taxes were $1.79 per $100 of assessed value.  A home with a $300,000 state appraised value will have a $75,000 assessed value.  Taxes on this home would be $1342.50 per year.  ($300,000 x 25% = $75,000.    $75,000 x .0179 = $1342.50)  For more information, contact  Union County Property Assessor Donna Jones at 865-992-3211.

CLAIBORNE COUNTY 2010 taxes were $2.48 per $100 of assessed value.  A home with a $300,000 state appraised value will have a $75,000 assessed value.  Taxes on this home would be $1860.00 per year.  ($300,000 x 25% = $75,000   $75,000 x .0248 = $1860.00) For more information, contact Claiborne County Property Assessor Kay Sandifer at 423-626-3276.

CAMPBELL COUNTY 2010 taxes were $2.00 per $100 of assessed value.  A home with a $300,000 state appraised value will have a $75,000 assessed value.  Taxes on this home would be $1500.00 per year. For more information, contact Campbell County Property Assessor Bill Hicks at 423-562-3201