When Do Property Tax Bills Come Out in Tennessee? Key Dates and Deadlines

When Do Property Tax Bills Come Out in Tennessee? Key Dates and Deadlines

Tennessee Property Tax Calendar

When	What Happens	Your Action
January 1	Assessment date	Property valued as of this date
April-May	Reappraisal notices mailed (reappraisal year counties)	Review immediately
June 15	County Board of Equalization deadline	File appeal if overassessed
October	Tax bills mailed	Review the bill
October 1	Tax payment begins (discount available in some counties)	Pay early for potential discount
February 28	Delinquency date (most counties)	Penalties begin after this date

Tennessee Reappraisal Cycle

Tennessee counties reappraise on a 4-6 year cycle set by the state. In non-reappraisal years, values generally stay the same unless the property changed (new construction, additions, damage) or an error was corrected.

During reappraisal years, the county property assessor updates all property values to reflect current market conditions. This can result in significant value increases, especially if home prices have risen substantially since the last cycle.

To find out if your county is in a reappraisal year, contact your county property assessor or check the Tennessee Comptroller of the Treasury website.

How to Appeal in Tennessee

1. Informal review: Contact the county property assessor's office to discuss your value. Many issues are resolved at this level.
2. County Board of Equalization: File a formal appeal by June 15. Present comparable sales and other evidence at a hearing.
3. State Board of Equalization: If the county board denies your appeal, you can escalate to the state board within 30 days.

Tennessee Assessment Ratios

Tennessee assesses residential property at 25% of appraised (market) value. To find the implied market value, divide your assessed value by 0.25. For example, an assessed value of $75,000 implies a market value of $300,000.

Other property types have different ratios: commercial and industrial at 40%, farm at 25%, public utilities at 55%.

Tennessee Exemptions

Exemption	Benefit	Eligibility
Tax Relief for Elderly	Reimbursement of taxes up to a cap	Age 65+, income under $33,460 (adjusted periodically)
Tax Relief for Disabled	Reimbursement of taxes up to a cap	Totally and permanently disabled, income under limit
Disabled Veteran	Reimbursement of taxes on first $175,000 of market value	Service-connected disability, permanent and total

Tennessee's tax relief programs provide reimbursement rather than exemptions. You pay the full tax amount, then apply for reimbursement from the state. Applications are filed with the county trustee.

Tax Bill Details

Tennessee tax bills are mailed by the county trustee in October. The payment window runs from October 1 through the delinquency date, which is February 28 in most counties (some counties may differ).

Some counties offer early payment discounts. Check with your county trustee.

Davidson County (Nashville) Specifics

Nashville-Davidson County has seen dramatic property value increases. During reappraisal years, homeowners in gentrifying neighborhoods have seen assessment jumps of 30-50% or more. Key facts:

• Metro Nashville uses a 4-year reappraisal cycle
• The property assessor's website allows you to look up values and file informal reviews online
• The county Board of Equalization meets in June

Frequently Asked Questions

Does Tennessee have a homestead exemption?

Tennessee does not have a traditional homestead exemption that reduces assessed value. Instead, it offers tax relief programs (reimbursement) for elderly, disabled, and disabled veteran homeowners.

Can I appeal in a non-reappraisal year?

Yes. You can appeal in any year if you believe your assessment is inaccurate. However, in non-reappraisal years, values generally do not change unless there was a property change or error.

What happens after reappraisal to the tax rate?

Tennessee requires a "certified tax rate" after reappraisal. This is the rate that generates the same revenue as the prior year. Local governments can then adopt a different rate by vote. Individual bills may still change based on how each property's value changed relative to the overall trend.