Rate Breakdown

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

How Property Tax Works in Rutherford County

Property taxes in Rutherford County are determined by a combination of the property's appraised value, the assessment ratio, and the local tax rate. First, the Property Assessor’s Office determines the "appraised value" of your property based on market conditions. Tennessee law mandates an assessment ratio of 25% for residential property, which is applied to the appraised value to calculate the "assessed value."

The total tax amount is then calculated by multiplying the assessed value by the combined tax rate (often referred to as the millage rate) set by the Rutherford County Commission and the municipal governments of Murfreesboro, Smyrna, La Vergne, or Eagleville. These rates are expressed per $100 of assessed value. Because property values are periodically reappraised to reflect current market trends, tax rates are occasionally adjusted to remain revenue-neutral.

Available Exemptions

The State of Tennessee offers several relief programs to help eligible homeowners manage their property tax obligations. These programs typically require an annual application:

• Property Tax Relief Program: Available to low-income elderly residents (65 and older) and disabled homeowners. This program provides a reimbursement for a portion of the taxes paid on a primary residence.
• Disabled Veteran’s Exemption: This program provides tax relief for veterans who have a 100% permanent and total service-connected disability, or for the surviving spouses of such veterans.
• Tax Freeze Program: Eligible seniors (65+) may apply to "freeze" the tax amount on their primary residence at the base-year level, protecting them from future tax increases regardless of property value appreciation.

Payment Schedule & Deadlines

Property taxes in Rutherford County are due annually. Tax bills are typically mailed in mid-October, and the deadline for payment is the last day of February of the following year. It is important to note that if the last day of February falls on a weekend, the deadline may shift to the following business day.

Payments can be made in full via the Trustee’s office, online through the county portal, or by mail. If taxes remain unpaid after the February deadline, they are considered delinquent. Delinquent taxes accrue interest at a rate of 1.5% per month (18% annually). Continued non-payment may eventually lead to tax liens or legal action to satisfy the debt.

Appealing Your Assessment

If you believe the appraised value of your property is incorrect, you have the right to appeal. The process begins with an informal review with the Rutherford County Property Assessor’s Office. If you are unsatisfied with the outcome of the informal review, you may file a formal appeal with the County Board of Equalization (BOE). The BOE is an independent body that hears evidence regarding property values. Should the dispute remain unresolved, taxpayers may further appeal to the State Board of Equalization. Documentation such as recent appraisals, comparable sales, or evidence of property damage is essential for a successful appeal.