Rate Breakdown

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

How Property Tax Works in Jackson County

Property tax in Jackson County is calculated based on the assessed value of your property and the local tax rate, often referred to as the millage 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 figure is known as the "assessed value."

Once the assessed value is established, it is multiplied by the local tax rate set by the Jackson County Commission. The tax rate is expressed in dollars per $100 of assessed value. For example, if your property has an assessed value of $50,000 and the tax rate is $2.50 per $100, your annual tax bill would be $1,250. These funds are vital for supporting local services, including public schools, road maintenance, and emergency services.

Available Exemptions

Tennessee offers several property tax relief programs to eligible residents to help lower their tax burden. These programs are governed by state law and administered locally:

• Property Tax Relief Program: This program assists low-income elderly homeowners (age 65 or older), as well as disabled homeowners, by providing a reimbursement for a portion of the taxes paid on their primary residence.
• Disabled Veteran’s Exemption: Veterans with a 100% permanent and total service-connected disability, or those who are legally blind, may qualify for a significant exemption on their primary residence.
• Tax Freeze Program: Eligible seniors (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 due to rising property appraisals.

Please note that income limits and eligibility criteria apply to all state relief programs. Contact the Jackson County Trustee’s office to verify your eligibility and obtain the necessary application forms.

Payment Schedule & Deadlines

Property taxes in Jackson County are billed annually. Tax notices are typically mailed in the fall, and the due date for payment is February 28 of the following year. It is important to ensure your payment is postmarked or received by this date to avoid penalties.

If taxes are not paid by the deadline, interest and penalties begin to accrue starting March 1. Delinquent taxes are subject to a monthly interest charge and potential collection actions. While Jackson County does not typically offer formal installment plans for current-year taxes, residents are encouraged to contact the Trustee’s office immediately if they anticipate difficulty meeting the deadline, as proactive communication may help you avoid further legal complications.

Appealing Your Assessment

If you believe the appraised value of your property is incorrect or does not reflect fair market value, you have the right to appeal. The process begins with an informal review with the Jackson County Assessor of Property. If the issue remains unresolved, you may file a formal appeal with the County Board of Equalization. This board meets annually to review property valuations. You must provide evidence, such as recent sales of comparable properties or professional appraisals, to support your claim that your assessment should be adjusted.