Jefferson County, TN property tax is charged at $1.43 per $100 of assessed value, set by the County Board of Commissioners and collected by the County Trustee.1Jefferson County Government. Jefferson County Trustee If your home sits inside a city, you’ll owe an additional municipal rate on top of that. The Assessor of Property sets the value; the Trustee sends the bill. What you actually pay depends on your property’s appraised value, the state assessment ratio for your property type, and whether you qualify for any relief.
Current Rates in Jefferson County
The county rate applies to every parcel. Cities add their own rate to properties inside their limits. The most recently published rates:1Jefferson County Government. Jefferson County Trustee
- Jefferson County: $1.43 per $100
- Dandridge: $0.5813 per $100 (collected by the Trustee)
- Baneberry: $0.4463 per $100 (collected by the Trustee)
- New Market: $0.3561 per $100 (collected by the Trustee)
- Jefferson City: $1.20 per $100 (collected by Jefferson City)
- White Pine: $0.7034 per $100 (collected by White Pine)
A homeowner inside Dandridge, for example, pays the county’s $1.43 plus the city’s $0.5813, for a combined $2.0113 per $100 of assessed value. Rates can change each year during summer budget votes, so confirm the current figure with the Trustee before estimating.
How to Calculate What You Owe
Your bill is not based on your home’s full appraised value. Tennessee law applies an assessment ratio that depends on property type:2Justia. Tennessee Code 67-5-801 – Classification and Rate of Assessment
- Residential and farm: 25% of appraised value
- Commercial and industrial: 40% of appraised value
- Public utility: 55% of appraised value
The formula is simple. Take your assessed value, divide by 100, and multiply by the applicable tax rate.3Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill
Say your home in unincorporated Jefferson County is appraised at $300,000. At the 25% residential ratio, the assessed value is $75,000. Divide by 100 to get $750, then multiply by $1.43. Your annual county tax is $1,072.50. If that same home sat inside Dandridge, the city portion would add another $435.98 ($750 × $0.5813), for a total of roughly $1,508.
Commercial owners pay more because of the 40% ratio. A commercial building appraised at $500,000 has a $200,000 assessed value, producing a $2,860 county bill before any city tax.
When Property Taxes Are Due
Taxes become due and payable on the first Monday in October each year, and you have until the last day of February to pay without penalty.4Tennessee Comptroller of the Treasury. Assessment Schedule On March 1, any unpaid balance becomes delinquent and picks up 1.5% interest immediately. Another 1.5% is added on the first of every month the balance remains unpaid.5Justia. Tennessee Code 67-5-2010 – Interest – Delinquent Taxes
The interest compounds quickly. A $1,200 bill left unpaid from March through November accumulates nine months of 1.5% interest, or $162 in penalties. Long-delinquent taxes can eventually be collected through a tax lien sale against the property. If you expect to pay late, call the Trustee’s office rather than letting the balance sit.
How to Pay
The Jefferson County Trustee accepts payment several ways:1Jefferson County Government. Jefferson County Trustee
- By mail: check or money order to P.O. Box 38, Dandridge, TN 37725. The postmark date controls, so mail a few days before February’s end.
- Online: through the Trustee’s website by electronic check or credit card. Card payments carry a convenience fee, typically 2.25% to 3%; e-check fees are minimal or free.
- In person: at the Trustee’s office in Dandridge during regular business hours.
Jefferson City and White Pine collect their own city taxes separately. If you live in either, check with the city office for its accepted payment methods.
Property Tax Relief You May Qualify For
Tennessee funds a relief program that reimburses part of the property taxes paid by certain homeowners. It’s a reimbursement, not a discount on the bill itself: you still have to pay the full amount by the deadline, then receive money back afterward. Applications go through the County Trustee’s office in Dandridge, must be filed each year, and are typically due about 35 days after the tax bill’s due date.
Elderly and Disabled Homeowners
Homeowners who are 65 or older by December 31 of the tax year, or who have a total and permanent disability, may receive relief on the first $32,700 of the home’s market value.6MTAS – Serving Tennessee City Officials. Property Tax Relief for the Elderly and Disabled You have to own and occupy the property as your primary residence, and combined household income (including a spouse’s and any co-owner’s) has to stay under the annual limit set in the state’s General Appropriations Act. That threshold started at $24,000 in 2007 and adjusts each year with Social Security cost-of-living increases.7Tennessee Comptroller of the Treasury. Tennessee Code Annotated 67-5-702 – Elderly Low-Income Homeowners Ask the Trustee’s office for the current year’s exact income limit before you apply.
Disabled Veterans and Surviving Spouses
Disabled veterans receive a much larger benefit: relief on the first $175,000 of the home’s market value.8Tennessee Department of Veterans Services. Property Tax Relief for Disabled Veterans Eligibility requires a 100% service-connected disability rating from the U.S. Department of Veterans Affairs, or specific qualifying conditions such as paraplegia, loss of two or more limbs, or legal blindness resulting from service. Veterans with a 100% rating tied to prisoner-of-war status also qualify. Surviving spouses of qualifying veterans can continue to receive the benefit.
Appealing Your Assessment
Reappraisal years can produce sharp jumps in appraised value. Tennessee requires each county to reappraise all real property on a four-to-six-year cycle, and if your notice comes in noticeably higher than what comparable homes are selling for, you have the right to challenge it.
Some assessors will do an informal review first, which can sometimes fix an obvious error quickly. An informal review does not preserve your appeal rights, though. To keep the process alive you still have to file a formal appeal.9Tennessee Comptroller of the Treasury. Appealing to the State Board of Equalization
The formal appeal starts at the Jefferson County Board of Equalization, which begins meeting the first Monday in June. Come with evidence: recent sales of comparable homes, an independent appraisal, or documentation of defects the Assessor missed. A disputed value that isn’t appealed to this board becomes final.
If the county board rules against you, the next step is the State Board of Equalization. The deadline to file there is August 1 of the tax year, or 45 days after the county board’s notice, whichever is later. An Administrative Judge holds a hearing and issues a written decision within 90 days, and either side can petition for discretionary review by the full Board within 30 days.9Tennessee Comptroller of the Treasury. Appealing to the State Board of Equalization Chancery court review is available within 60 days of the State Board’s final order, but most residential disputes end well before that.
If You Own a Business
Business owners in Jefferson County also owe tax on tangible personal property such as equipment, furniture, computers, and fixtures. You have to file a personal property schedule with the Assessor by March 1 each year.10Tennessee Comptroller of the Treasury. Tangible Personal Property Miss that date and the Assessor issues a forced assessment based on whatever information is available, which tends to run higher than what a business would report itself, and you lose the ability to amend. Personal property is assessed at 30% of either the forced assessment or the depreciated value you report. For a small business with even modest equipment, filing on time can be worth hundreds of dollars.