Rate Breakdown

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

How Property Tax Works in Moore County

Property taxes in Moore County are determined by a combination of the property's appraised value, the assessment ratio, and the local tax rate. The Moore County Assessor of Property is responsible for determining the fair market value of all taxable property through periodic reappraisals. Once the appraised value is established, it is multiplied by the state-mandated assessment ratio—which is 25% for residential and commercial property—to determine the assessed value.

The total tax bill is calculated by applying the local property tax rate (often referred to as the millage rate) to the assessed value. This rate is set annually by the Moore County Commission to fund essential public services, including schools, infrastructure, and emergency services. Because tax rates can fluctuate based on budgetary requirements, your final tax liability is subject to change each fiscal year.

Available Exemptions

Tennessee offers several property tax relief programs designed to assist eligible homeowners. These programs are managed through the Office of the Tennessee Comptroller of the Treasury and require an annual application. Key exemptions include:

• Property Tax Relief Program: Available to low-income elderly residents (age 65 or older), as well as disabled homeowners who meet specific income guidelines.
• Disabled Veterans’ Exemption: Provides tax relief for honorably discharged veterans who have a service-connected disability that resulted in paraplegia or the permanent loss of use of two or more limbs, or who are otherwise classified as 100% permanently and totally disabled.
• Tax Freeze Program: Allows qualified senior citizens (age 65+) to "freeze" the tax amount on their primary residence at the base year level, preventing increases in property taxes despite rising property values.

Payment Schedule & Deadlines

Property taxes in Moore County are due annually. Typically, tax bills are mailed in the fall, and the deadline for payment is February 28th of the following year. It is important to note that Moore County does not currently offer a standard installment plan for property taxes; the full amount is due in a single payment.

Failure to pay by the February 28th deadline results in the accrual of interest and penalties. As of March 1st, interest begins to accumulate monthly on the unpaid balance. If taxes remain delinquent for an extended period, the property may eventually be subject to legal action or tax sale proceedings to satisfy the outstanding debt.

Appealing Your Assessment

If you believe your property has been inaccurately appraised, you have the right to appeal. The process begins with an informal review with the Moore County Assessor’s Office. If you are unsatisfied with the results of that review, you may file a formal appeal with the Moore County Board of Equalization. This board meets annually to hear taxpayer concerns. It is recommended that you gather evidence, such as recent appraisals or sales data of comparable properties in your neighborhood, to support your claim during the hearing process.