Rate Breakdown

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

How Property Tax Works in Campbell County

Property taxes in Campbell County are determined by a calculation involving the assessed value of your property and the local tax rate. The process begins with the Property Assessor, who determines the "appraised value" of your real estate based on market conditions. In Tennessee, residential property is assessed at 25% of its appraised value. This result is known as the "assessed value."

The Campbell County Commission sets the tax rate, often referred to as the millage rate, annually. To calculate your estimated tax, the assessed value is multiplied by the tax rate (expressed per $100 of assessed value). It is important to note that the total tax bill often includes separate levies for both the county and any applicable municipal districts in which the property is located.

Available Exemptions

Tennessee offers several property tax relief programs designed to assist eligible homeowners. These programs are administered by the state, and applicants must meet specific criteria annually:

• Property Tax Relief Program: Available to low-income elderly homeowners (age 65 or older), low-income disabled homeowners, and disabled veterans. This program provides a reimbursement for a portion of the taxes paid on a primary residence.
• Tax Freeze Program: Qualified senior citizens (age 65 or older) may apply to "freeze" the tax amount on their primary residence at the base year level, protecting them from future tax increases resulting from property reappraisals.
• Disabled Veterans Exemption: Tennessee provides a property tax exemption for veterans with a 100% permanent and total service-connected disability, or their surviving spouses, subject to state-defined limits on the property's value.

Payment Schedule & Deadlines

Property tax bills in Campbell County are typically mailed in the fall, usually by October. Taxes are due upon receipt, and the deadline to pay without incurring interest or penalties is February 28 of the following calendar year.

If taxes remain unpaid after the February 28 deadline, a penalty of 1.5% per month (18% per annum) is applied to the delinquent balance. It is vital to ensure your payment is postmarked by the deadline to avoid these costs. Campbell County does not currently offer a standardized installment plan for current-year taxes, so taxpayers are encouraged to budget accordingly for the single annual payment.

Appealing Your Assessment

If you believe your property’s appraised value is inaccurate or does not reflect fair market value, you have the right to appeal. The process begins with an informal review with the Campbell County Assessor’s Office. If you remain dissatisfied after the informal discussion, you may formally appeal to the Campbell County Board of Equalization. This board meets annually to review property assessment disputes. If the board’s decision is not satisfactory, further appeals may be directed to the State Board of Equalization. Documentation such as recent appraisals, comparable sales data, or photographs of property conditions is essential for a successful appeal.