Fayette County, Tennessee’s property tax rate is $0.9310 per $100 of assessed value, set each year by the Board of Commissioners and applied to every taxable parcel in the county.1Fayette County. FAQ If your property sits inside an incorporated city, you also owe a municipal rate on top of that. The Fayette County Trustee collects the money and uses it to fund schools, roads, and emergency services.2Fayette County. Trustee
City Rates Added to the County Rate
The $0.9310 county rate applies everywhere in Fayette County, rural or incorporated.3Fayette County. Calculating Property Taxes Property inside a municipality carries a second, separate rate. Oakland’s municipal rate is $0.6342 per $100 of assessed value, and Piperton’s is $0.4051.4Tennessee Comptroller of the Treasury. Fayette – County Assessment Info Somerville, Gallaway, Moscow, and Rossville each levy their own rates as well. An Oakland homeowner effectively pays both $0.9310 and $0.6342 per $100. For the current rate in your city, check with the Trustee’s office or the Tennessee Comptroller.
The commissioners revisit the county rate each budget cycle, so the number can shift from year to year.
How the Bill Is Calculated
Tennessee law fixes the share of a property’s appraised value that actually gets taxed. The assessment ratios by class are:
- Residential and farm property: 25% of appraised value
- Commercial and industrial property: 40% of appraised value
- Public utility property: 55% of appraised value
These ratios apply uniformly across every Tennessee county.5Justia Law. Tennessee Code 67-5-801 – Classification and Rate of Assessment of Property Business tangible personal property, meaning equipment, furniture, and fixtures, is assessed at 30%.6Tennessee Comptroller of the Treasury. Tangible Personal Property
To figure the bill, take the appraised value, multiply by the assessment ratio to get the assessed value, divide by 100, and multiply by the tax rate.7Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill A home appraised at $300,000 works out like this:
- Assessed value: $300,000 × 25% = $75,000
- County tax: $75,000 ÷ 100 × $0.9310 = $698.25
If that house is inside Oakland, run the same formula a second time with the $0.6342 city rate. That adds about $475.65, bringing the combined bill to roughly $1,173.90. The Trustee’s office uses this same formula on its mailed statements.3Fayette County. Calculating Property Taxes
Due Date and Late Penalties
Tennessee property taxes are due and payable on the first Monday in October. Whoever owns the property on January 1 of the tax year owes the full year’s bill, even if the property changes hands later. Taxes become delinquent on March 1 of the following year.8UT County Technical Assistance Service. Interest – Delinquent Taxes
After March 1, interest accrues at 1.5% per month on the unpaid balance. That is 18% a year.8UT County Technical Assistance Service. Interest – Delinquent Taxes There is no grace period; missing the February deadline by a single day triggers the first month’s charge.
How to Pay
You will need the Parcel ID from the tax statement the Trustee mails each fall, or you can look it up through the Trustee’s online portal. Payment options are:
- By mail: send a check or money order to the Trustee’s office in Somerville.
- In person: at the county courthouse during regular business hours.
- Online: credit card, debit card, or electronic check through the Trustee’s portal. Processing fees apply.9Fayette County. Payment Options
A third-party processor sets the online fee, and it can change, so check the portal at the time of payment. Save the confirmation if you pay digitally. Payments usually show up in the public tax record within a few business days.
Tax Relief for Seniors, Disabled Homeowners, and Veterans
Tennessee runs a state-funded relief program that reimburses eligible homeowners for part of their tax bill. The assessment is not reduced; you pay the full amount and the state sends a check.
Elderly and Disabled Homeowners
Homeowners who are 65 or older, or permanently and totally disabled, may apply for relief on their primary residence. Total annual household income from all sources, including Social Security, pensions, and investment income, must stay under a cap set each year in the state’s General Appropriations Act. The cap adjusts with the Social Security cost-of-living increase. For the 2025 tax year it was $37,530.10Tennessee Comptroller of the Treasury. 2025 Property Tax Relief Brochure For tax year 2026, relief is calculated on the first $32,700 of full market value.11MTAS. Property Tax Relief for the Elderly and Disabled
Disabled Veterans
Severely disabled veterans and their surviving spouses qualify for a separate, more generous program with no income limit. Relief is calculated on the first $175,000 of market value. Qualifying service-connected disabilities include paraplegia, loss or loss of use of two or more limbs, legal blindness, a total and permanent disability rating from the VA, or a 100% rating due to being a prisoner of war.12Tennessee Department of Veterans Services. Property Tax Relief for Disabled Veterans The veteran must own the property and use it as a primary residence.
Applications for both programs go through the Fayette County Trustee’s office.
If the Appraised Value Looks Too High
You can challenge the assessor’s value. Start informally by contacting the assessor’s office with evidence that the value is wrong. Many disputes end there.
If that does not resolve it, file a formal appeal with the Fayette County Board of Equalization. The board typically convenes on June 1 and stays in session long enough to hear its appeals.13Tennessee Comptroller of the Treasury. County Boards of Equalization Call the assessor’s office for the exact filing deadline. Bring recent comparable sales of similar nearby homes, an independent appraisal, photos of damage or deferred maintenance, and repair estimates.
If the county board rules against you, you can appeal to the State Board of Equalization, generally within 45 days of the county decision. Filing at the county level first is required; skipping it typically forfeits any further appeal.13Tennessee Comptroller of the Treasury. County Boards of Equalization
Reappraisal Cycles
Tennessee counties reappraise all real property on a four-to-six-year cycle. Six years is the default. The state board of equalization may approve a four-year cycle, and the assessor together with the county legislative body may adopt a five-year cycle.14MTAS. Reappraisal In a reappraisal year, the assessor updates values to current market conditions, which can mean a noticeable change in your appraised value even if nothing about the property is different. That is the year to look hardest at your assessment and consider an appeal if the new figure seems inflated. The Tennessee Comptroller publishes the reappraisal schedule for every county.
What Happens if Taxes Go Unpaid
Delinquent property taxes do more than rack up 1.5% monthly interest. Once taxes stay unpaid, the county files a lawsuit, and the court orders a tax sale.15UT County Technical Assistance Service. The Tax Sale The property is auctioned, though Tennessee law gives you a right of redemption: a window to pay the delinquent taxes, penalties, costs, and 12% annual interest and undo the sale.16Justia Law. Tennessee Code 67-5-2701 – Procedure for Redemption of Property Sold for Delinquent Taxes
The length of that window depends on how long the taxes were delinquent:
- Five years or less delinquent: one year from the court order confirming the sale
- More than five but less than eight years: 180 days
- Eight years or more: 90 days
When the redemption window closes, ownership is gone.16Justia Law. Tennessee Code 67-5-2701 – Procedure for Redemption of Property Sold for Delinquent Taxes Between 18% annual late interest and 12% redemption interest, the math on unpaid taxes is harsh. Pay on time, or contact the Trustee’s office early if you are struggling to.