Tennessee Property Tax 2026: 25% Assessment, Greenbelt and Tax Relief

Tennessee has no state income tax and one of the lowest effective property tax rates in the Southeast — but the bill can still sting in Davidson (Nashville), Shelby (Memphis), Knox (Knoxville) and Hamilton (Chattanooga) counties. The system assesses residential property at 25 percent of market value, offers a state-reimbursed Tax Relief program that covers the entire bill for many low-income seniors, and enforces a narrow April appeal window. This 2026 guide walks through the specifics.

How Tennessee's Property Tax Works

Tennessee property tax is administered at the county level with oversight from the Tennessee Comptroller of the Treasury's Division of Property Assessments. Every property falls into one of four classes with a different assessment ratio:

The combined county and municipal tax rate is then applied to the assessed value:

Rates vary substantially. Davidson County (Nashville) runs approximately $3.254 per $100 after the 2024 rate certification; Shelby County (Memphis) is approximately $4.05; rural counties can be as low as $1.50. Our Tennessee state page lists each county's rate.

Reappraisal Cycles: 4, 5 or 6 Years

Tennessee counties reappraise on a 4-year, 5-year or 6-year cycle approved by the Tennessee State Board of Equalization. Between reappraisals, the assessor can adjust individual parcels for physical changes (new construction, demolition, damage) but cannot perform mass value updates.

Reappraisal year dynamics

In a reappraisal year, market value updates are often dramatic (20 to 40 percent increases are common after the 2020–2024 run-up in Tennessee home prices). State law requires the assessor to certify a certified tax rate — a rate mathematically reduced to generate the same total revenue as the prior year. Any rate above the certified rate requires a recorded vote of the governing body and must be advertised as a tax increase.

Homeowners often focus on the market value jump and miss that the certified rate adjustment means their actual bill increase is much smaller — unless the commission voted to exceed the certified rate.

Tennessee Property Tax Relief for Elderly and Disabled

The state-reimbursed Tax Relief program (T.C.A. Title 67, Chapter 5, Part 7) pays a portion of the property tax directly to the county treasurer on behalf of qualifying homeowners. The state is paying the tax bill — not providing an exemption.

Elderly relief (age 65+)

• Maximum covered: the tax on the first $30,000 of market value in rural counties, up to $27,000 paid by the state
• Income limit (2026): annual combined income for all applicants and spouses of $37,530 or less
• Application deadline: 35 days after the delinquency date (typically April 5, 2026 for the 2025 tax year)

Disability relief (any age)

• Same tax coverage and income limit as the elderly program
• Requires proof of total and permanent disability (most commonly SSA disability determination)

Disabled Veterans Relief (no income limit)

T.C.A. § 67-5-704 provides state-reimbursed relief on the first $175,000 of market value for:

• Veterans with 100 percent service-connected permanent total disability
• Veterans declared totally and permanently disabled from wounds received in action
• Surviving spouses of the above (must have been married at the time of death and not remarried)
• Surviving spouses of military members killed in the line of duty

Application is made through the County Trustee's office. The Tennessee Department of Veterans Services maintains a list of approved disability classifications.

Nashville / Davidson County — Tax Freeze

Separate from state Tax Relief, Nashville-Davidson operates a Tax Freeze program for age 65+ homeowners with annual income under approximately $60,000 (2026 threshold). Once enrolled, the tax bill is frozen at the base-year amount — assessed value increases no longer raise the tax. Apply through the Metro Trustee's office.

The Greenbelt Program: Agriculture, Forest, and Open Space

The Agricultural, Forest and Open Space Land Act of 1976 ("Greenbelt Law," T.C.A. § 67-5-1001 et seq.) lets qualifying land be taxed on its use value rather than market value. For farm land in suburbanizing areas, this reduction can be 60 to 90 percent.

Qualifying categories

• Agricultural: At least 15 acres actively farmed (or smaller tracts meeting income tests)
• Forest: At least 15 acres of qualifying forest land managed under a forest management plan
• Open Space: Land preserved under a conservation easement or similar agreement; minimum 3 acres

Cap per owner

Each landowner can place no more than 1,500 acres in a single county under Greenbelt (certain categories have different caps).

Rollback tax on conversion

When Greenbelt land is converted to non-qualifying use (sold for development, no longer farmed), a rollback tax applies — the difference between the taxes paid under Greenbelt and what would have been paid at market value, for the current year plus three prior years (agricultural/forest) or seven prior years (open space). The rollback tax can be substantial.

Application

File with the county assessor by March 15 of the year for which Greenbelt classification is sought. Once granted, the classification continues until the land is sold, converted, or the owner files to remove it.

Appealing Your Assessment

Tennessee's appeal process begins at the county level and escalates to the State Board of Equalization.

Step 1: Informal review with the assessor

Contact the county assessor's office after receiving your assessment notice to discuss the valuation. Many disputes resolve here with a simple correction of property record errors.

Step 2: County Board of Equalization

The County Board meets in June each year. The deadline to file is set annually — for 2026, most counties set deadlines in April or early June. Review your assessment notice for the specific date.

Step 3: State Board of Equalization

Appeals from the County Board must be filed with the State Board of Equalization by August 1 (or 45 days after the County Board's notice of action, whichever is later). The State Board hears appeals through its Assessment Appeals Commission. Representation by an attorney is not required for residential appeals.

Step 4: Chancery Court

State Board decisions may be appealed to the Tennessee Chancery Court for judicial review.

Payment Schedule

Tennessee county property tax bills are typically mailed in October each year, with payment due by February 28 (or February 29 in leap years) without penalty. Some counties offer partial-payment plans.

• Delinquency after February 28: 1.5 percent penalty and interest per month
• Continued delinquency (usually 2+ years): tax sale through Chancery Court

Many counties allow mortgage escrow payment; ask your servicer to confirm your parcel is set up properly.

Frequently Asked Questions

What is the property tax rate in Tennessee?

Tennessee has no state property tax. Rates are set by each county and municipality. The statewide median effective rate is approximately 0.71 percent of market value — one of the lowest in the Southeast. Nashville (Davidson) runs about $3.25 per $100 assessed; Memphis (Shelby) about $4.05; rural counties can be as low as $1.50. See your county's 2026 effective rate on our Tennessee property tax page.

Who qualifies for Tennessee Property Tax Relief in 2026?

Homeowners age 65+ or totally and permanently disabled, with annual combined household income of $37,530 or less, qualify for state-paid relief on the tax of the first $30,000 of market value (up to $27,000 paid by the state). Disabled veterans with 100 percent service-connected disability, and surviving spouses of veterans or servicemembers killed in action, qualify without an income test on the first $175,000 of market value.

What is the Greenbelt program in Tennessee?

The Agricultural, Forest and Open Space Land Act taxes qualifying land on its use value rather than market value, often reducing assessed value by 60 to 90 percent. Minimum 15 acres for agricultural and forest categories, 3 acres for open space. Each owner may place up to 1,500 acres under Greenbelt in one county. Conversion to non-qualifying use triggers a rollback tax covering the current year plus 3 to 7 prior years.

When is the Tennessee property tax appeal deadline?

Appeal deadlines vary by county, but most fall between April and early June. In reappraisal years, the state sets a uniform deadline of June 15. Appeals to the State Board of Equalization must be filed by August 1 or 45 days after the County Board decision, whichever is later. Check your assessment notice for the exact county deadline.

Can seniors in Nashville freeze their property tax?

Yes. Separate from the state Tax Relief program, Nashville-Davidson County operates a Tax Freeze program for age 65+ homeowners with annual income under approximately $60,000 (2026 threshold). Once enrolled, the property tax bill is frozen at the base-year amount — future assessment increases do not raise the bill. Apply through the Metro Trustee's office.