Rate Breakdown

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

Authority	Avg. Rate
County General Fund	0.45%
School District (Avg)	1.20%
City / Local (Avg)	0.35%

How Property Tax Works in Unicoi County

In Unicoi County, Tennessee, property tax is an annual tax levied on real estate properties. The process begins with an assessment of the property's value by the Unicoi County Assessor's Office. This assessment is usually done on a yearly basis and is used to calculate the property's taxable value. The taxable value is then multiplied by the county's millage rate, which is set by the county commissioners, to determine the amount of property tax owed. The Unicoi County millage rate is made up of several different rates, including the county rate, school rate, and other local rates. These rates are typically set in the fall of each year and are applied to the taxable value of the property to calculate the total property tax owed.

The millage rate for Unicoi County can vary from year to year, so it's essential to check the county's website or contact the assessor's office for the most up-to-date information.

Available Exemptions

Tennessee offers several exemptions that can help reduce the property tax burden for eligible homeowners. These exemptions include:

• Homestead Exemption: This exemption is available to homeowners who occupy their property as their primary residence. The exemption amount is $25,000 in Unicoi County.
• Senior Citizen Exemption: Homeowners who are 65 years of age or older and meet certain income requirements may be eligible for this exemption.
• Disability Exemption: Homeowners who are permanently and totally disabled may be eligible for this exemption.
• Veteran Exemption: Eligible veterans may be exempt from paying property taxes on a portion of their home's value.

To qualify for these exemptions, homeowners must apply to the Unicoi County Assessor's Office and meet the specific eligibility requirements.

Payment Schedule & Deadlines

Property taxes in Unicoi County are due in two installments:

• First Installment: Due by June 30th of each year, this installment is 50% of the total tax bill.
• Second Installment: Due by December 31st of each year, this installment is the remaining 50% of the total tax bill.

Failure to pay property taxes by the due date may result in late fees and penalties. It's essential to contact the Unicoi County Trustee's Office to set up a payment plan or make arrangements to pay overdue taxes.

Appealing Your Assessment

If you disagree with the assessed value of your property, you may appeal to the Unicoi County Board of Equalization. To appeal, you must:

• File a written appeal with the county assessor's office by the deadline (usually in May of each year).
• Provide documentation to support your appeal, such as an appraisal or sales data.
• Attend a hearing with the Board of Equalization to present your case.

The Board of Equalization will review your appeal and make a decision based on the evidence presented. If you're not satisfied with the decision, you may be able to appeal to the Chancery Court of Unicoi County.