Blount County Property Tax: Rates, Relief Programs, and Appeals

Blount County property tax is calculated by multiplying your home’s assessed value by $1.59 per $100, where assessed value is 25 percent of the appraised value the county assessor sets. Tax notices go out in mid to late September, and payment is due by the end of February without penalty.¹ A countywide reappraisal is scheduled for 2026, so many owners should expect their appraised values to shift this cycle.²

How the Bill Is Calculated

The Blount County Assessor of Property estimates what each parcel would sell for between a willing buyer and seller. Tennessee law then applies an assessment ratio to that figure. Residential and farm property is assessed at 25 percent of appraised value; commercial and industrial property is assessed at 40 percent.³ The tax rate applies to that reduced figure.

Here is how the math works for a home appraised at $300,000:

Appraised value: $300,000
Assessed value at 25 percent: $75,000
Tax rate: $1.59 per $100 of assessed value
Annual tax bill: $75,000 ÷ 100 × $1.59 = $1,192.50

The $1.59 rate reflects 2025 figures.¹ The County Commission sets the rate each year to meet budget needs, so it can change. A $300,000 commercial building would use the 40 percent ratio instead, producing an assessed value of $120,000.⁴

What the 2026 Reappraisal Means for You

Tennessee requires every county to reappraise all real property on a four-, five-, or six-year cycle.⁵ Blount County last reappraised in 2023 and is scheduled for the next one in 2026.² During a reappraisal year, appraised values are updated across the county to reflect current market conditions. If your neighborhood has seen significant price changes since 2023, expect your appraised value to move accordingly.

The County Commission may adjust the tax rate in a reappraisal year to keep overall revenue neutral, but that adjustment is not guaranteed. A higher appraised value and an unchanged rate mean a bigger bill. If you have a mortgage escrow account, your monthly payment will usually rise to match the new tax amount after your servicer’s next escrow analysis.

When and How to Pay

Tax notices are mailed in mid to late September and are payable through the end of February without penalty.¹ If you have not received your notice by October 1, contact the Trustee’s office. Non-receipt does not extend the deadline or excuse late payment. Blount County also offers a discount for paying early; the specific terms are printed on the tax notice itself.⁶

The Trustee’s office accepts payment through several channels:⁷

In person at the Trustee’s Office, 3rd Floor of the Courthouse, 347 Court Street, Maryville, Monday through Friday from 8:00 a.m. to 4:30 p.m.
By mail to Blount County Trustee, 347 Court Street, Maryville, TN 37804.
Online by Visa, MasterCard, or e-check through the Trustee’s website.
By phone at 855-777-3468.
Through most Blount County banks before the delinquency date; bring your tax notice. Credit unions cannot process these payments under state law.

Credit card and e-check payments typically carry a convenience fee. Budget for that if you plan to pay electronically.

If your mortgage includes an escrow account, your loan servicer collects property tax as part of your monthly payment and pays the county on your behalf. Federal law requires your servicer to run an annual escrow analysis and send you a statement of what was collected and disbursed.⁸ If the servicer misses the county deadline, any late charge is theirs, not yours.

What Happens If You Pay Late

Unpaid taxes become delinquent on March 1. Starting that day, the county adds 1.5 percent interest per month on the outstanding balance.¹ A $1,200 bill left unpaid for a full year would accumulate roughly $216 in interest alone.

If taxes remain unpaid, the county eventually files a delinquent tax lawsuit. After the court issues a judgment, the property is sold at a public tax sale to recover the owed taxes, penalties, interest, and court costs.⁹ Before the sale, the county must advertise the property in a newspaper and send certified mail notice to the owner and anyone else with a recorded interest in the property.

Tennessee law provides a right of redemption, which lets the former owner pay the full amount of taxes, interest, penalties, and costs to reclaim the property. The former owner must contact the Clerk and Master’s office to calculate the redemption amount and file a motion. The costs stack up fast, and the window to redeem is limited.

Programs That Reduce What You Owe

Tennessee funds several property tax relief programs that reimburse qualifying homeowners for part or all of their local property tax. These are not exemptions that reduce your bill upfront. You pay the tax first, then the state reimburses you.

Elderly and Disabled Homeowners

Homeowners age 65 and older, and those with a total and permanent disability, can apply for state-funded reimbursement on the first $32,700 of their home’s full market value.¹⁰ The combined annual income of the applicant and spouse must fall below a cap that adjusts each year with Social Security cost-of-living increases.¹¹ The state requires your spouse’s income and signature regardless of whether your spouse lives with you or owns the property.¹²

Disabled Veterans

Veterans with a service-connected permanent and total disability receive tax relief on the first $175,000 of their home’s market value.¹³ There is no age or income requirement. The disability rating must come from the U.S. Department of Veterans Affairs, and the veteran must provide documentation confirming the rating is permanent and total.¹⁴ Surviving spouses of qualifying veterans can continue receiving this benefit.

Greenbelt for Farms and Open Space

Tennessee’s greenbelt law allows qualifying agricultural, forest, and open-space land to be taxed based on what the land produces rather than what a developer might pay for it. The difference can be substantial. A 20-acre farm appraised at $400,000 on the open market might carry a use-based valuation of a fraction of that amount.

To qualify, agricultural land generally needs to be at least 15 acres and actively used for farming. The state creates a presumption of farm use if the property generates a minimum average gross farm income of $1,500 per year over any three consecutive years. Applications must be filed with the Assessor’s office by March 15 of the year you seek the classification, and the application must be notarized and recorded with the Register of Deeds. If you later take the land out of greenbelt classification or change its use, you will owe rollback taxes covering the difference between the greenbelt valuation and the full market-value assessment for prior years.

Appealing an Assessment You Believe Is Too High

If you think the assessor set your appraised value too high, you have the right to challenge it. This matters most in a reappraisal year like 2026, when values can jump significantly.

Start with an informal conversation at the Assessor’s office. Bring evidence: recent comparable sales, a private appraisal, or photographs showing conditions the assessor may not have accounted for. Many disputes get resolved at this stage without a formal hearing.

If the informal review does not fix the problem, file a formal appeal with the Blount County Board of Equalization. The board is made up of local citizens appointed to hear disputes impartially. You can appear yourself, send an authorized agent, or hire an attorney. The board hears appeals during a specific window, and missing the filing deadline forfeits your right to challenge that year’s assessment.

If you disagree with the county board’s decision, you can appeal to the Tennessee State Board of Equalization. Appeals must be filed by August 1 of the tax year, or within 45 days of the date the county board sent notice of its decision, whichever is later.¹⁵ An administrative judge hears testimony from both you and the county assessor’s office, then issues an initial decision within 90 days of the hearing.

Either side can petition the full board for review within 30 days of that initial decision, though the board’s review is discretionary. After the state board issues a final order, the last option is filing a petition for judicial review in chancery court within 60 days.¹⁵

1
Blount County, TN. Property Tax
2
Tennessee Comptroller of the Treasury. Reappraisal Schedule
3
Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill
4
Justia. Tennessee Code 67-5-801 – Classification and Rate of Assessment
5
Tennessee Comptroller of the Treasury. Understanding Tennessee Property Assessments
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Blount County Tennessee. Frequently Asked Questions
7
Blount County, TN. Where to Pay Property Tax
8
Consumer Financial Protection Bureau. Regulation 1024.17 – Escrow Accounts
9
University of Tennessee County Technical Assistance Service. The Tax Sale
10
MTAS – Serving Tennessee City Officials. Property Tax Relief for the Elderly and Disabled
11
Justia. Tennessee Code 67-5-702 – Elderly Low-Income Property Tax Relief
12
Tennessee Comptroller of the Treasury. Property Tax Relief
13
Justia. Tennessee Code 67-5-704 – Disabled Veterans Residence
14
Tennessee Department of Veterans Services. Property Tax Relief for Disabled Veterans
15
Tennessee Comptroller of the Treasury. Appealing to the State Board of Equalization