Rate Breakdown

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

How Property Tax Works in Macon County

Property taxes in Macon County are determined by a calculation involving the appraised value of your property, the assessment ratio, and the local tax rate, often referred to as the millage rate. The process begins with the Macon County Property Assessor, who determines the fair market value of your real estate. Under Tennessee state law, residential and commercial properties are assessed at 25% of their appraised value, while industrial properties are assessed at 40%. Once the assessed value is established, the Macon County Commission sets the tax rate per $100 of assessed value. To calculate your estimated tax, multiply your assessed value by the current tax rate and divide by 100. These funds are vital for supporting local public infrastructure, emergency services, and the Macon County school system.

Available Exemptions

Tennessee offers several property tax relief programs designed to assist qualifying homeowners. These programs are administered through the Office of the Trustee. Key exemptions include:

• Property Tax Relief Program: Available to low-income elderly homeowners (age 65 or older), as well as disabled homeowners, who meet specific income requirements established by the state.
• Disabled Veterans Exemption: Veterans with a 100% permanent and total service-connected disability, or those who are legally blind, may qualify for a significant reduction or exemption on their primary residence.
• Tax Freeze Program: Eligible seniors (age 65+) may apply to have the property taxes on their primary residence "frozen" at the base year amount, protecting them from future tax increases regardless of rate changes.

Applicants must provide proof of age, disability status, and total household income to qualify for these state-sponsored benefits.

Payment Schedule & Deadlines

Property tax bills in Macon County are typically mailed in the fall. The standard deadline for payment is the last day of February of the following year. It is important to note the following regarding your payments:

• Due Date: All property taxes must be paid in full by February 28th to avoid delinquency.
• Late Penalties: Payments received after the February deadline are subject to interest and penalties, which accrue on a monthly basis as mandated by Tennessee state law.
• Payment Methods: The Macon County Trustee’s office accepts payments via mail, in-person at the county courthouse, or through authorized online portals. Always keep your receipt for your records.

Appealing Your Assessment

If you believe the appraised 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 Macon County Property Assessor’s office. If you remain dissatisfied, you may formally appeal to the Macon County Board of Equalization. This board meets annually to review evidence, such as recent appraisals or sales data of comparable properties in your area. It is essential to provide documentation supporting your claim that your property’s value should be adjusted.