Middle Tennessee Property Taxes Explained: How They Work and Current Rates by County

The question I get most from buyers moving here is some version of "what will my tax bill actually be?" Middle Tennessee property taxes work differently than they do in a lot of states people come from, and a listing sheet rarely tells the whole story. So I pulled the rates and rules straight from county trustee and assessor offices and the Tennessee Comptroller.

One note first: I'm a REALTOR®, not a tax professional. Everything below is linked to its source, but rates change every budget cycle — confirm your numbers with your county trustee or a tax advisor.

How Middle Tennessee Property Taxes Are Calculated

Tennessee uses a three-step formula, laid out on the Comptroller's How to Calculate Your Tax Bill page:

1. Appraised value — what the county assessor says the property is worth.
2. × assessment ratio — set by state law. Residential and farm property is assessed at 25% of appraised value. Commercial and industrial property is assessed at 40%.
3. ÷ 100, × the tax rate — because rates in Tennessee are quoted per $100 of assessed value, not per $1,000 and not as a percentage of market value.

Here's one worked example using unincorporated Williamson County, where the county rate is $1.30 per $100 for 2026 (Williamson County, 2026 Property Tax Rates & Calculator):

• Appraised value: $500,000
• Assessed value: $500,000 × 25% = $125,000
• $125,000 ÷ 100 = 1,250
• 1,250 × $1.30 = $1,625 for the year

That 25% ratio is the part that surprises people. A $500,000 house is taxed on $125,000 of value, which is why a rate like $2.78 per $100 isn't what it sounds like at first glance.

Current Property Taxes by County in Tennessee: Rate Comparison

Below are the county rates I verified on an official county or state source in October 2026. Where I could not confirm a current rate, I've written "not verified" instead of guessing — call that county's trustee for the live figure.

Why Davidson County Has Two Rates

Metro Nashville is a consolidated city-county that bills two districts. The General Services District covers all of Davidson County at $2.782 per $100. The Urban Services District is the core area receiving additional municipal services, and it pays an increment on top of the GSD rate — Metro's property tax tables show that increment as 0.032, bringing the USD total to $2.814. Metro's assessor notes the satellite cities inside the county — Goodlettsville, Belle Meade, Berry Hill, Forest Hills, Oak Hill and Ridgetop — add their own rate on top of the GSD rate.

City Property Tax Is Additional, Not Instead Of

This is the most common budgeting mistake I see. Inside city limits you generally pay the county rate and a city rate. Williamson County's table lists city and county columns separately and totals them, so a Brentwood address runs $0.19 + $1.30 = $1.49 per $100.

Sources: Franklin, Brentwood, Nolensville, Thompson's Station, Fairview and Spring Hill are 2026 rates from Williamson County, with Spring Hill's also on the city site; Hendersonville, Gallatin and Portland from the Sumner County Assessor, no year stated; White House; Mt. Juliet; Lebanon, no year stated; Murfreesboro. Sumner's assessor notes cities may levy special assessments beyond the city rate.

Reappraisal Cycles and the Certified Tax Rate

Tennessee assessors reappraise on a cycle they select, and the Comptroller's training material for local officials states the cycle is "currently 4-, 5-, or 6-years," with the plan approved by the county commission and county mayor and submitted to the State Board of Equalization. The Comptroller's certified tax rate page adds that state law requires land and buildings to be revalued at least every six years, sometimes more often. Maury County's assessor says it reappraises every four years and that 2026 is its reappraisal year. The Comptroller's 2025 Division of Property Assessments annual report notes Davidson, Blount and Sullivan adopted shorter cycles, with Davidson on a three-year cycle.

Here's the part that matters for your bill. Under the certified tax rate law, a reappraisal does not automatically raise taxes. The certified rate is calculated to produce the same total revenue after a general value update as the prior year's levy, and the Comptroller says the process "ensures the amount of total taxes collected for a county remain the same after a reappraisal." You can see that in Williamson County's move to $1.30 and Wilson County's certified rate of $1.1657.

What reappraisal does change is your share. A property whose value rose more than the county average may pay more; one that rose less may pay less. And to adopt a rate above the certified rate, a county or city must publish notice of a public hearing, hold it, adopt the rate afterward, and file an affidavit of publication and a certified copy of the resolution with the State Board of Equalization. A true increase is a recorded public decision, not a side effect of the appraisal.

Tax Relief and Tax Freeze Programs

Tennessee Property Tax Relief

The Comptroller's 2026 Property Tax Relief Program brochure describes four groups. Elderly homeowners must be 65 on or before December 31, 2026, with maximum 2025 income of $38,470 counting the applicant, spouse, co-owner and other residents; relief is calculated on a maximum market value of $33,600. Disabled homeowners must have been disabled on or before December 31, 2026 and report income from all sources. Disabled veteran homeowners have relief calculated on a maximum market value of $175,000, with a VA-determined service-connected disability requirement and no income limit stated. Surviving spouses of disabled veterans also use the $175,000 maximum and must have been married to the veteran at death and not remarried. Every category requires owning the home and using it as a primary residence. The deadline is 35 days after the delinquency date, with taxes paid by that same date, and applications go through your county trustee.

Tennessee Property Tax Freeze

The freeze is a separate program, and participation and income limits are set locally. The Comptroller's tax year 2026 income limits list shows these county limits: Williamson $69,150; Davidson $54,900; Rutherford $54,690; Cheatham $53,890; Wilson $51,790; Sumner $48,550; Dickson $48,150; Maury $47,280; Robertson $46,600. Several cities appear separately with a local-option limit of $63,470, including Murfreesboro, Smyrna, La Vergne, Mt. Juliet, Springfield, Greenbrier, White House and Burns. Not every jurisdiction participates, so check the list for your city and county.

When Bills Come Out, When They're Due, and How Closing Works

Tennessee runs on a calendar tax year and the timing is consistent across the region. The Metro Nashville Trustee states tax statements are mailed in October each year and must be paid in full by the last day of February of the following year to avoid interest. The Wilson County Trustee says bills go out mid-October and can be paid without interest through the last day of February. The Maury County Trustee says notices are mailed in October, the payment period runs from the first Monday of October through the last day of February, and taxes become delinquent March 1 with 1.5% penalty and interest beginning then and increasing monthly.

At closing, property taxes are prorated. Because the bill covers January 1 through December 31 but isn't payable until October, a mid-year sale splits the year between seller and buyer on the settlement statement by the days each owned the home. If you escrow, your lender collects a monthly piece of the estimated annual tax and pays the trustee when the bill comes due. Worth knowing: escrow estimates in a reappraisal year or on new construction can be off, which brings an adjustment later — and if you pay cash or waive escrow, that February deadline is on you.

Frequently Asked Questions About Middle Tennessee Property Taxes

Why is my assessed value so much lower than what I paid?

Because state law assesses residential and farm property at 25% of appraised value, per the Comptroller. A home appraised at $400,000 has an assessed value of $100,000, and the rate applies to that figure per $100.

Does a reappraisal automatically raise my property tax bill?

No. The Comptroller states the certified tax rate process "ensures the amount of total taxes collected for a county remain the same after a reappraisal," so rates are re-examined when values rise. Individual bills still shift — above-average value increases can mean a higher bill, below-average increases a lower one — and any rate above the certified rate requires a published public hearing.

Do I pay both county and city property taxes in Middle Tennessee?

If your home is inside city limits, generally yes — the city rate is in addition to the county rate. Williamson County's 2026 table, for example, totals Brentwood's $0.19 city rate with the $1.30 county rate for $1.49 per $100 of assessed value.

When are Tennessee property taxes due?

Bills are mailed in October, and the Metro Nashville, Wilson County and Maury County trustees all state that taxes can be paid without interest through the last day of February of the following year. Maury County notes taxes become delinquent March 1 with 1.5% penalty and interest beginning then.

Who do I contact to confirm my county's current rate?

Your county trustee for billing and payment, and your county assessor for value and classification questions. The Tennessee Comptroller's Information by County page links to assessor, trustee and tax rate information for all 95 counties.

Let's Run Your Numbers Before You Write an Offer

Taxes are one of the easiest line items to get wrong when you're comparing a house in Hendersonville to one in Mt. Juliet or Spring Hill, and they can swing a monthly payment more than people expect. Before you make an offer, I'm glad to pull the current county and city rates for that specific address and walk through the likely bill and escrow estimate — and if the situation is complicated, I'll say plainly that it's a question for the trustee or your tax advisor.

Call or text me at 615-981-6272, email JasonLee@simplihom.com, or browse homes across Davidson, Williamson, Sumner, Wilson, Rutherford, Robertson, Cheatham, Dickson and Maury counties at TourNashvilleHomes.com.

Jason Lee, REALTOR®, simpliHOM