Property taxes are one of the first numbers a smart East Tennessee buyer asks about — and one of the most misunderstood. Tennessee has no state income tax, which is great, but counties and cities still have to fund schools and services. The good news: even with local taxes, most of East Tennessee costs far less per year than the places people move here from.
Below are the actual 2026 rates for the six counties we serve most, verified against the Tennessee Comptroller's tax reports. Every rate is dollars per $100 of assessed value — and in Tennessee, your home is assessed at 25% of its appraised value. So the math on a $300,000 house starts from $75,000, not $300,000.
| County | County rate (2026) | City adders |
|---|---|---|
| Knox | $1.02 | Knoxville city $1.40 (combined ~$2.41) |
| Roane | $1.50 | Kingston +$0.82 (combined $2.28); Harriman +$0.70 (combined $2.15) |
| Anderson | $1.50 | Oak Ridge city $1.38 (combined $2.79) |
| Morgan | $1.63 (certified 2026) | None in most areas — Wartburg has no city property tax |
| Monroe | $1.52 | None in unincorporated areas |
| Loudon | 2025 was $1.77; 2026 reappraisal — new rate being finalized | Lenoir City combined ~$2.33 (2025 figure) |
Rates are per $100 of assessed value, verified against the TN Comptroller's tax reports. Loudon County reappraised in 2026; its new certified rate was not yet published at the time of writing.
Here's how the math actually works. Take a $300,000 home in unincorporated Knox County. Assessed value is 25% — $75,000. Divide by 100 (750) and multiply by the $1.02 county rate: about $762 a year. The same house inside Knoxville city limits adds the $1.40 city rate for a combined ~$2.41 — about $1,809 a year. Same house, thousand-dollar difference, just from the city line. That's why the table above matters more than any listing price.
Yes. Tennessee's Property Tax Relief program helps homeowners 65 and older, disabled homeowners, and disabled veterans and their widows, with income limits that the state sets each year. You apply through your county trustee's office — it's not automatic, so ask about it when you buy.
The county assessor sets your home's appraised (market) value. For a residence, the assessed value is 25% of that. Divide the assessed value by 100 and multiply by the county rate — then add any city rate if you're inside city limits. Reappraisals happen on a 4-to-6-year cycle, and the rate usually drops in a reappraisal year to offset rising values.
Of the six counties in the table above, Knox County has the lowest county rate at about $1.02 per $100 (2026). But the full answer depends on the city: unincorporated Knox County at $1.02 beats living inside Knoxville at a combined ~$2.41, while Morgan and Monroe counties have no city layer at all across most of their area — which keeps the total bill low even with slightly higher county rates.
Very. Tennessee has no state income tax — including no tax on pensions, Social Security, or investment income (the old Hall tax on investments was fully repealed in 2021). Property taxes are modest by national standards, and the senior Property Tax Relief program can reduce them further. That's a big part of why Tellico Village and the lake communities draw retirees from high-tax states.
Generally, property taxes become due in the fall (around October 1) and can be paid through the end of February without penalty; they become delinquent March 1. Exact dates and payment options run through your county trustee's office — each county administers its own billing.
Taxes are just one line of the math. Talk to a local expert who will run the full payment picture — taxes, insurance, HOA — on any home you're considering, before you write an offer.
Real Estate Concepts
115 N Kingston St, Wartburg, TN 37887
Office: (423) 346-5800