Rate Breakdown

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

How Property Tax Works in Sevier County

Property taxes in Sevier County are determined by a combination of the property's appraised value, the assessment ratio, and the local tax rate, often referred to as the millage rate. The Sevier County Property Assessor is responsible for establishing the fair market value of all real property. Once the appraisal is set, Tennessee state law mandates an assessment ratio of 25% for residential and farm property, and 40% for commercial property. This calculated amount is known as the assessed value. The Sevier County Commission then sets the tax rate per $100 of assessed value. To estimate your annual tax, multiply your assessed value by the current tax rate and divide by 100.

Available Exemptions

Tennessee offers several state-mandated property tax relief programs designed to assist specific groups of homeowners. Eligibility for these programs is determined based on income and residency status:

• Property Tax Relief Program: This program provides tax relief for low-income elderly homeowners (65 and older), disabled homeowners, and disabled veterans.
• Tax Freeze Program: Qualified senior citizens (65 and older) may be eligible to "freeze" the tax amount on their primary residence, ensuring that the tax bill does not increase due to future property value reappraisals.
• Veteran Exemptions: Disabled veterans who meet specific service-connected disability requirements may qualify for a full or partial exemption on their primary residence.

Applications for these programs must be filed annually with the Trustee’s office. It is recommended to contact the Sevier County Trustee’s office early in the year to verify current income limits and documentation requirements.

Payment Schedule & Deadlines

Property taxes in Sevier County are due annually. Tax bills are typically mailed in mid-October of each year. The deadline for payment without penalty is February 28 of the following year. Payments made after this date are considered delinquent and will accrue interest at a rate of 1.5% per month. If taxes remain unpaid, they may eventually be subject to a tax sale of the property. While Sevier County does not offer formal installment plans, taxpayers are encouraged to pay as early as possible to avoid the rush and potential issues associated with end-of-season processing.

Appealing Your Assessment

If you believe the appraised value of your property is inaccurate, you have the right to appeal. The process begins with an informal review by the Sevier County Assessor’s office. If you remain dissatisfied with the result, you may formally appeal to the Sevier County Board of Equalization. This board meets annually to review property value disputes. To be successful, you must provide supporting evidence, such as recent appraisals of your home, sales data for comparable properties in your neighborhood, or documentation regarding structural issues. Decisions made by the County Board of Equalization can be further appealed to the State Board of Equalization if necessary.