The Loudon County, TN property tax rate is $1.7683 per $100 of assessed value for the countywide levy, according to the Tennessee Comptroller’s most recent certified figures.1Tennessee Comptroller of the Treasury. County Assessment Summary – Loudon Property inside Lenoir City or the City of Loudon carries an additional municipal rate on top, which can roughly double the effective rate. The county commission and city governments adjust these numbers through their annual budgets, so confirm the current figure with the Loudon County Trustee before you plan around it.
The Rate Inside and Outside the Cities
The countywide rate of $1.7683 applies to every parcel in Loudon County that sits outside a municipal boundary. Inside Lenoir City, the county portion drops to $1.3883 per $100 because the city handles some services the county would otherwise provide, and Lenoir City adds its own rate of $0.9455 per $100.1Tennessee Comptroller of the Treasury. County Assessment Summary – Loudon The City of Loudon’s own rate was most recently published at $1.19 per $100 of assessed value.2City of Loudon, Tennessee. Property Taxes
So three different totals are possible depending on where your property sits: just the county rate if you’re in unincorporated Loudon County, or the reduced county portion plus a city rate if you’re inside Lenoir City or the City of Loudon.
How Your Tax Bill Is Calculated
Your bill is not based on the full appraised value of your property. Tennessee law applies an assessment ratio first, and the ratio depends on how the property is classified:3Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill
- Residential and farm property: 25% of appraised value
- Commercial and industrial property: 40% of appraised value
- Business tangible personal property: 30% of depreciated value
Once you have the assessed value, divide it by 100 and multiply by the tax rate. A home appraised at $400,000 has an assessed value of $100,000. At the unincorporated county rate of $1.7683, the annual tax works out to $1,768.30.3Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill That same home inside Lenoir City would owe the combined county-plus-city amount, which runs to roughly $2,333.80.
The appraised-versus-assessed distinction trips people up constantly. When a reappraisal notice shows a big number for your appraised value, remember to multiply by 0.25 for residential property before estimating the bill.
Why Your Appraised Value Changes
Loudon County reappraises every parcel on a four-year cycle.4Loudon County Assessor. Important Dates for Property Owners Reappraisals happened in 2013, 2017, and 2021, which puts the next full reappraisal around 2025. During a reappraisal year, each parcel’s appraised value is reset to reflect current market conditions, and that can mean a sizable jump if the local market has climbed.
A reappraisal doesn’t automatically raise your tax bill. The county commission often lowers the rate after a reappraisal to keep total revenue roughly stable. But “roughly” is doing real work there. If your property appreciated faster than the county average, your share of the tax burden grows even when the rate drops. Compare your new appraised value against recent comparable sales in your neighborhood, and if it looks off, start with an informal review at the Loudon County Assessor’s office.
Programs That Can Lower What You Owe
Tennessee runs several state-funded programs that reduce property tax bills for qualifying homeowners. Applications go through the Loudon County Trustee’s office, and you reapply each year.5Tennessee Comptroller of the Treasury. Property Tax Relief
Elderly and Disabled Relief
If you’re 65 or older or totally and permanently disabled, you can apply for relief as long as your combined household income falls below the state ceiling. For the 2026 tax year that ceiling is $38,470, and the state reimburses taxes on the first $32,700 of the home’s market value.6MTAS – Serving Tennessee City Officials. Property Tax Relief for the Elderly and Disabled Both numbers adjust annually with the Social Security cost-of-living increase.
Disabled Veteran Relief
Veterans with a service-connected disability, and their surviving spouses, qualify for a more generous version with no income cap. The state reimburses taxes on the first $175,000 of market value.6MTAS – Serving Tennessee City Officials. Property Tax Relief for the Elderly and Disabled You’ll need VA documentation of the service-connected disability.
Senior Property Tax Freeze
Separately, Tennessee allows local governments to offer a freeze that locks your bill at the amount you paid when you first qualified. You must be 65 or older, own and occupy the home as your primary residence, and meet an income limit. A local-option income ceiling of $60,000 was established when the program launched in 2024, with annual cost-of-living adjustments.7Tennessee Comptroller of the Treasury. Property Tax Freeze This is a local-option program, so confirm with the Loudon County Trustee whether the county and your city participate.
Greenbelt for Rural Land
If you own farmland, timberland, or open space, the Tennessee Greenbelt program taxes the land on its current-use value rather than its development potential. Minimum acreage is 15 acres for agricultural or forest land and 3 acres for qualifying open space.8Justia Law. Tennessee Code 67-5-1004 – Definitions Agricultural tracts must also generate an average of at least $1,500 in annual income over a three-year period, though a 25-year family-farming history waives the income test. No single owner can enroll more than 1,500 acres in the county. Convert Greenbelt land to a non-qualifying use later and you’ll owe rollback taxes covering up to the prior three years.
When to Pay and What Late Costs You
The Loudon County Trustee mails bills in September, and the payment window opens the first Monday in October.4Loudon County Assessor. Important Dates for Property Owners You have until the last day of February to pay with no interest or penalty.9Tennessee Trustee. FAQ That is roughly a five-month window.
On March 1, unpaid taxes become delinquent and interest starts accruing at 1.5% per month, or 18% annually.9Tennessee Trustee. FAQ A $2,000 bill left unpaid through the summer picks up about $150 in interest by September. Payment options include cash, check, or credit card in person at the Trustee’s office (credit cards carry a processing fee), a mailed check or money order postmarked before March 1, or electronic payment through the Trustee’s online portal.
Letting the delinquency run puts your property at real risk. Between February 1 and April 1, the county attorney is required to file a collection suit in chancery court on delinquent accounts, and the court can eventually order the property sold at a tax sale. Pay before March 1 and none of that machinery starts.