Rate Breakdown

Property taxes in Blount County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Blount County

Property taxes in Blount County are determined through a standardized process involving the assessment of your property’s value and the application of a local tax rate. The Blount County Property Assessor’s office periodically reappraises real property to determine its "fair market value." Once this value is established, it is multiplied by the state-mandated assessment ratio—which is 25% for residential and commercial property—to arrive at the "assessed value."

The total tax bill is then calculated by multiplying the assessed value by the combined tax rate (often referred to as the millage rate) set by the Blount County Commission and, if applicable, the specific municipality where the property is located. These rates are expressed per $100 of assessed value. Revenue generated from these taxes funds critical local services, including public schools, law enforcement, road maintenance, and emergency services.

Available Exemptions

Tennessee provides several property tax relief programs designed to assist eligible homeowners. These programs are administered through the Office of the Tennessee Comptroller of the Treasury and require an annual application.

• Property Tax Relief Program: Available to low-income elderly residents (age 65 or older), as well as disabled homeowners, who meet specific income requirements.
• Disabled Veterans' Exemption: Qualified disabled veterans, their surviving spouses, or the surviving spouses of service members killed in the line of duty may be eligible for a significant reduction in property taxes on their primary residence.
• Tax Freeze Program: This program allows qualifying seniors (age 65+) to "freeze" the tax amount on their primary residence at the base year amount, preventing increases due to rising property values.

Payment Schedule & Deadlines

Property taxes in Blount County are due annually. Tax bills are typically mailed in the fall, and the deadline for payment is February 28th of the following year. It is important to note that if you have an escrow account with your mortgage lender, they will generally receive the bill and handle the payment on your behalf; however, it remains the homeowner's responsibility to ensure payment is made.

Failure to pay by the February 28th deadline results in the accrual of interest and penalties, which begin to accrue on March 1st. Continued delinquency may eventually lead to the filing of a tax lien against the property, potentially resulting in a tax sale.

Appealing Your Assessment

If you believe the assessed value of your property is inaccurate or exceeds its fair market value, you have the right to appeal. The process begins with an informal review by the Blount County Property Assessor’s office. If you remain dissatisfied with the result, you may file a formal appeal with the Blount County Board of Equalization. This board meets annually to hear taxpayer concerns. Should you disagree with the Board’s decision, further appeals can be directed to the State Board of Equalization. Documentation such as recent appraisals, comparable sales data, or photographs of property damage is essential to support your claim.