Rate Breakdown

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

How Property Tax Works in Lewis County

Property taxes in Lewis County are determined by a formula involving the assessed value of your property and the local tax rate, often referred to as the millage rate. Every few years, the Tennessee State Board of Equalization oversees a reappraisal program to ensure all properties are valued at their "fair market value." The Assessor of Property then applies an assessment ratio to this value—25% for residential and commercial property—to determine the assessed value. The Lewis County Commission sets the tax rate annually, which is expressed as a dollar amount per $100 of assessed value. To estimate your tax bill, multiply your assessed value by the current tax rate and divide by 100.

Available Exemptions

Tennessee offers several property tax relief programs to help eligible homeowners manage their tax obligations. These programs are governed by state law and administered through the Office of the Trustee:

• Property Tax Relief Program: Available to low-income elderly homeowners (65 and older), disabled homeowners, and disabled veterans. This program provides a partial reimbursement of taxes paid on a primary residence.
• Tax Freeze Program: Eligible seniors (65 and older) may apply to "freeze" the tax amount on their primary residence at the base year level, preventing future increases in the tax bill due to rising property values.
• Disabled Veterans Exemption: Veterans with a 100% permanent and total service-connected disability, or their surviving spouses, may qualify for an exemption on a portion of the value of their primary residence.

Please contact the Lewis County Trustee’s office to confirm eligibility requirements and application deadlines for these state-funded programs.

Payment Schedule & Deadlines

Property tax bills in Lewis County are typically mailed in the fall. Taxes are due and payable upon receipt and become delinquent if not paid by the last day of February of the following year. It is important to note the following:

• Deadline: All payments must be postmarked or received by the Trustee’s office on or before February 28 (or February 29 in leap years) to avoid penalties.
• Late Penalties: Payments received after the deadline accrue interest at a rate of 1.5% per month, as mandated by Tennessee state law.
• Partial Payments: Many taxpayers choose to make partial payments throughout the year to reduce the final lump-sum burden. Contact the Trustee’s office to set up an accepted payment schedule.

Appealing Your Assessment

If you believe your property’s appraised value is inaccurate, you have the right to appeal. The process begins with an informal review with the Lewis County Assessor of Property. If you remain dissatisfied, you may appeal to the County Board of Equalization, which convenes annually to hear property owner concerns. If further action is required, appeals can be escalated to the Tennessee State Board of Equalization. Documentation such as recent appraisals, sales comparisons of similar homes, or evidence of structural damage is essential for a successful appeal.