The current property tax rate is 2.202 per $100 of assessed valuation

What are property taxes based on?

Taxes are based on appraisals placed by the Hamilton County Assessor of Property. Property is reappraised every four years.  Property assessments are a percentage of appraisals as follows:

Real Property

• Residential & Farms - 25%
• Commercial & Industrial - 40%
• Public Utilities - 55% (assessed by the Office of State Assessed Property in Nashville 

Personal Property

• Commercial & Industrial - 30%
   

Is there tax relief for the elderly and disabled?

Yes, if one is 65 or older and on limited income or 100% disabled (requirements set by the state) application can be made in this office.  State Information on Tax Relief

What is the billing cycle?

Taxes are due October 1st of each year. They are payable through the last day of February of the following year without interest and penalty. March 1st begins interest of 1% per month and penalty of ½ of 1% per month (18% per annum). On July 1st delinquent taxes are turned over to the Delinquent Tax Attorneys for collection at which time an additional 10% collection fee is incurred. The attorneys then file suit in Hamilton County Chancery Court at which time court costs will be imposed

How many years can property be delinquent before being sold?

3 years

How can I appeal my property appraisal?

If you disagree with the property appraisal, you must contact the Assessor of Property to discuss the particular situation; then if not satisfied you have the right to appeal by contacting the Hamilton County board of Equalization at (423) 209-7200.

How can I change my mailing address on my tax bill?

Permanent address changes should be made with Hamilton County Assessor of Property at (423) 209-7300.  Need to provide assessed owner, map number in addition to address change.

How should request for exemptions be directed?

File requests with Hamilton County Assessor of Property at (423) 209-7300.

What is a Personalty Tax?

Personal property tax or personalty tax is based on business furnishings & equipment assessment from the Hamilton County Assessor’s office.

In regard to Personalty assessments, what if a business is sold or closed?

The Assessor’s office (423) 209-7300 and the Business License Division of the Treasurer’s office (423) 757-5195 must be notified.  If the business was in operation on January 1 of the tax year, the full amount of personalty taxes is owed.