How Tennessee property tax works
Homes in Tennessee are assessed at 25% of appraised value (commercial property at 40%). The tax rate is per $100 of assessed value and is the sum of the county rate and, inside a city, the city rate. Schools are funded through the county (and, in a few places, a special school district), not a separate school bill.
So for a $400,000 home, assessed value is $100,000 and the tax is the rate times $1,000. The effective rate on market value is the rate × 0.25 ÷ 100.
Counties reappraise every four to six years. Between reappraisals, values fall behind the market, and the state publishes an appraisal ratio for each county to show by how much.
2025 tax rates by city
County + city rates per $100 of assessed value from the Comptroller's 2025 tax rate database. The last column is the tax on a home appraised at $400,000.
| City | County | County + city | Total rate | Effective rate | Tax on $400,000 |
|---|---|---|---|---|---|
| Memphis | Shelby | 2.69 + 2.58081 | 5.2708 | 1.32% | $5,271 |
| Germantown | Shelby | 2.69 + 1.79 | 4.48 | 1.12% | $4,480 |
| Bartlett | Shelby | 2.69 + 1.66 | 4.35 | 1.09% | $4,350 |
| Collierville | Shelby | 2.69 + 1.62 | 4.31 | 1.08% | $4,310 |
| Knoxville | Knox | 1.554 + 2.1556 | 3.7096 | 0.93% | $3,710 |
| Jackson | Madison | 1.8736 + 1.6114 | 3.485 | 0.87% | $3,485 |
| Chattanooga | Hamilton | 1.5157 + 1.93 | 3.4457 | 0.86% | $3,446 |
| Kingsport | Sullivan | 1.6129 + 1.6773 | 3.2902 | 0.82% | $3,290 |
| Johnson City (Washington Co.) | Washington | 1.71 + 1.3785 | 3.0885 | 0.77% | $3,089 |
| Clarksville | Montgomery | 2.10 + 0.92 | 3.02 | 0.76% | $3,020 |
| Murfreesboro | Rutherford | 1.8762 + 0.9526 | 2.8288 | 0.71% | $2,829 |
| Nashville (Urban Services District) | Davidson | 2.782 + 0.032 | 2.814 | 0.70% | $2,814 |
| Cleveland | Bradley | 0.9922 + 1.2632 | 2.2554 | 0.56% | $2,255 |
| Hendersonville | Sumner | 1.421 + 0.5883 | 2.0093 | 0.50% | $2,009 |
| Brentwood | Williamson | 1.30 + 0.19 | 1.49 | 0.37% | $1,490 |
Memphis homeowners pay both a full county rate and one of the highest city rates in the state. Its suburbs pay Shelby County's rate plus a smaller city rate. At the other end, Williamson County's Brentwood has a very low combined rate and some of the state's highest home values.
Nashville is a consolidated city-county. Homes in the General Services District pay 2.782; inside the Urban Services District, the former city, they pay 2.814.
Reappraisal changes 2026. Knox and Rutherford counties reappraised for 2026, and their rates fell accordingly: the Comptroller's 2026 data shows Knoxville at about 2.41 and Murfreesboro at about 2.24. Bills don't fall by the same amount, because values went up. In 2025, Knox's appraisal ratio was 0.72, meaning values were about 72% of market; after reappraisal they're back to 100%.
The tax freeze and tax relief
- Tax freeze (65+): freezes the tax on your home at the amount when you qualify, as long as your income stays under the county's limit. For tax year 2025, limits include $53,560 in Davidson, $49,340 in Shelby, $50,410 in Knox, $49,790 in Hamilton, $53,360 in Rutherford and $67,460 in Williamson. Davidson, Shelby and its cities, Knox, Montgomery and Rutherford use a higher local-option limit of $61,920. For 2026 the minimum rises to $38,470 and the local option to $63,470. See senior freezes by state.
- Tax relief: a state-funded rebate for low-income homeowners 65+ or disabled (2025 income up to $38,470, on up to $33,600 of value) and for disabled veterans with no income limit (on up to $175,000 of value). Apply through the county trustee.
Deadlines and appeals
- Payments: bills are payable from the first Monday in October; pay by February 28 to avoid penalties starting March 1.
- Appeals: to the county Board of Equalization, which meets around June 1 (Shelby County starts May 1), then to the State Board of Equalization by August 1 (or 45 days after the county board's decision). See our appeal guide.
Tennessee has no income tax on wages. See states with no income tax.
Where these numbers come from
Rates are from the Tennessee Comptroller Division of Property Assessments' tax rate database for 2025 and 2026; Nashville's were cross-checked with the Metro Trustee. Appraisal ratios are from the State Board of Equalization. Tax freeze income limits are from the Comptroller's 2025 and 2026 lists, and tax relief limits from its 2026 brochure. Payment and appeal dates are from the Comptroller's assessment schedule. The $400,000 examples are our calculations. For ZIP-level data, start from our Tennessee page.