Knox County property tax is set at $1.5540 per $100 of assessed value for 2025, as adopted by the Knox County Commission. If your home sits inside Knoxville city limits, you owe an additional city rate of $2.1556, for a combined $3.7096 per $100.1City of Knoxville. Property Taxes – City of Knoxville Both rates are up for change: 2026 is a countywide reappraisal year, and the County Commission and Knoxville City Council will set new rates over the summer of 2026.2Knox County Property Assessor. Property Tax Calculator
What You Pay Depends on Where You Live
Everyone in Knox County pays the base county rate. Whether you owe a second rate on top depends on which municipality, if any, you live in.
- Unincorporated Knox County: $1.5540 per $100 (county only).
- Inside Knoxville city limits: $1.5540 plus $2.1556, combined $3.7096 per $100.1City of Knoxville. Property Taxes – City of Knoxville
- Inside the Town of Farragut: $1.5540 only. Farragut does not levy a municipal property tax.
The gap matters. A $300,000 home in unincorporated Knox County generates a bill of about $1,166 a year. The same home inside Knoxville costs roughly $2,782.
How the Bill Is Calculated
Tennessee does not tax you on your home’s full appraised value. State law applies an assessment ratio that depends on how the property is used.3Justia. Tennessee Code 67-5-801 – Classification and Rate of Assessment
- Residential and farm property: 25% of appraised value.
- Commercial and industrial property: 40% of appraised value.
- Tangible personal property (business equipment, machinery): 30% of appraised value.4Tennessee Comptroller of the Treasury. Tangible Personal Property
Once you have the assessed value, divide it by 100, then multiply by the tax rate. Take a $300,000 residential home in unincorporated Knox County: $300,000 × 25% = $75,000 assessed value. Then $75,000 ÷ 100 × $1.5540 = $1,165.50 in annual county taxes. A Knoxville resident with that same home adds $75,000 ÷ 100 × $2.1556 = $1,616.70 in city taxes, for a total of $2,782.20.
What the 2026 Reappraisal Will Do to Your Bill
Knox County runs a two-year reappraisal cycle, and 2026 is a reappraisal year.5Knox County Property Assessor. Reappraisal – Property Assessor – Knox County The Property Assessor’s office will update every appraised value in the county to reflect current market conditions. If values in your neighborhood have climbed since the last cycle, expect your appraised value to climb with them.
That does not automatically mean a bigger tax bill. After each reappraisal, Tennessee calculates a “certified tax rate,” which is the rate that would produce roughly the same total revenue as the year before. The County Commission and Knoxville City Council can adopt the certified rate, go lower, or go higher (which requires a public hearing).2Knox County Property Assessor. Property Tax Calculator Until they act, any estimate based on today’s rates is provisional.
Here is the catch that surprises homeowners: even if the county adopts the revenue-neutral certified rate, your individual bill can still rise if your property gained value faster than the countywide average. The certified rate is neutral for the county as a whole, not for each homeowner. A home that jumped 60% in a market that averaged 30% will pay more.
Deadlines and What Happens if You’re Late
The Knox County Trustee’s office mails bills in October. You have until the last day of February to pay without penalty.
On March 1, unpaid taxes become delinquent and start accruing interest at 1.5% of the tax owed. That charge is added again on the first day of every month the balance sits unpaid.6Justia. Tennessee Code 67-5-2010 – Interest – Delinquent Taxes On a $2,800 bill, that is $42 a month in interest alone. A year of nonpayment adds more than $500 on top of what you already owe. Long-term delinquency ends in a county lawsuit and eventually a tax sale.
Appealing Your Assessment
If your 2026 reappraisal looks too high, Knox County offers a graduated appeal process. Starting informally is free and resolves most disputes.
Informal Appeal
p>After reappraisal notices go out, you can file an informal appeal by phone between May 4 and May 15, or online between May 4 and May 29.7Knox County Property Assessor. All About Appeals – Knox County Property Assessor The informal step is not a legal appeal, so using it does not cost you the right to appeal formally later.
County Board of Equalization
If the informal review does not fix the problem, appeal to the Knox County Board of Equalization, which meets in June.7Knox County Property Assessor. All About Appeals – Knox County Property Assessor The board is a panel of five to seven members who can adjust disputed assessments. Bring evidence: a recent independent appraisal, comparable sales from your neighborhood, or documentation that the assessor’s record has the square footage, lot size, or condition wrong. The board mails its decision.
State Level
You can take the county board’s decision to an Administrative Law Judge through the State Board of Equalization. File by August 1 of the tax year or within 45 days of receiving the local decision, whichever is later.8Tennessee Comptroller of the Treasury. Value Appeals – Tennessee Comptroller of the Treasury Further review is available beyond the ALJ, but most homeowners never go past the county board, especially when the dispute involves a factual error the assessor can correct.
Relief Programs That Lower or Erase Your Bill
Tennessee funds three property tax relief programs from the state’s general fund. All three are administered locally through the Knox County Trustee’s office.
Low-Income Seniors
Homeowners 65 or older can qualify if total household income from all sources falls below a state-set limit.9Justia. Tennessee Code 67-5-702 – Elderly Low-Income Homeowners The statute set a $24,000 base in 2007 that adjusts each year to match the Social Security cost-of-living increase. For 2026, the adjusted limit is approximately $38,470. The property must be your primary residence, and the income of all owners plus your spouse counts. Applicants provide documentation such as federal tax returns.
Disabled Homeowners
Homeowners who are totally and permanently disabled qualify under the same income limits, regardless of age.10Justia. Tennessee Code 67-5-703 – Disabled Homeowners The disability must have existed on or before December 31 of the tax year you’re applying for. Temporarily moving to a hospital or skilled care facility does not disqualify you as long as you intend to return home.
Disabled Veterans
Veterans with qualifying service-connected disabilities receive relief with no income limit.11Justia. Tennessee Code 67-5-704 – Disabled Veterans Residence Qualifying conditions include paralysis of both legs from spinal cord or brain injury, legal blindness, loss of use of two or more limbs from a service-connected cause, or a 100% permanent total disability rating from the VA. A VA determination is conclusive. Veterans with a dishonorable discharge are not eligible.
How to Pay
The Knox County Trustee accepts four payment methods:12Knox County Trustee. Knox County Trustee – Pay Taxes
- Online at propertytax.knoxcountytn.gov with a credit card (2.5% processing fee) or e-check ($1.00 flat fee).
- By phone at 865-215-2305, option 3.
- By mail to P.O. Box 70, Knoxville, TN 37901.
- In person at any of the Trustee’s six office locations across the county.
The card processing fee comes from a third-party vendor, not the county. On a $2,800 bill, 2.5% adds $70; an e-check at a dollar is dramatically cheaper.
If Your Mortgage Escrows Taxes
If your mortgage includes an escrow account, your servicer collects the tax portion each month and pays the Trustee directly. Federal rules let the servicer keep a limited cushion but not an unreasonable surplus.13Consumer Financial Protection Bureau. Escrow Accounts Expect the servicer to adjust your monthly payment once 2026 rates and values are finalized. Read the annual escrow analysis carefully to confirm the new numbers.
Federal SALT Deduction
You can deduct Knox County (and Knoxville, if applicable) property taxes on your federal return, but only if you itemize instead of taking the standard deduction.14Internal Revenue Service. New and Enhanced Deductions for Individuals Property taxes fall under the state and local tax (SALT) cap.
The One Big Beautiful Bill Act, signed on July 4, 2025, raised the SALT cap to $40,000 for taxpayers with income under $500,000 ($20,000 for married filing separately), phasing down above $500,000.15Internal Revenue Service. One Big Beautiful Bill Provisions Because Tennessee has no state income tax, most Knox County homeowners can apply the full cap to property taxes alone. Whether itemizing beats the standard deduction depends on your other deductible expenses; the 2026 standard deduction for married couples filing jointly is $32,200.