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Updated 2025 Tax Year

Carroll County
Property Tax Guide

Everything you need to know about property taxes in Carroll County, TN. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by district - approximately 1% base rate plus municipal and school district additions
1st Due
Oct 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Carroll County, Tennessee operates on a property tax system that funds essential local services including education, public safety, infrastructure maintenance, and county government operations. Property taxes are assessed based on the appraised value of real estate and personal property as of January 1st each year, with the Tennessee state assessment ratio applied to determine taxable assessed value.

The effective tax rate in Carroll County varies by location within the county due to special taxing districts, municipal boundaries, and school district assessments. While Tennessee's statewide average property tax rate is approximately 1%, Carroll County property owners may experience different rates depending on their specific location and the local services provided. The county's 2025 tax rate is pending determination by the state board and will be finalized after April 14, 2025, following public hearings and budget approval processes.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General FundTBDBasic county services, administration, public safety
County School DistrictTBDLocal education funding
Municipal TaxesVariesCity/town taxes (where applicable)
Special DistrictsVariesFire districts, utility districts, other special assessments

Note: The FY 2025-2026 tax rates are pending final determination by the Carroll County Commission and state board approval. A public hearing regarding exceeding the county tax rate was scheduled for August 5th, 2025. Actual tax rates vary significantly based on your property's location within specific taxing districts, municipalities (such as Huntingdon, McKenzie, or Clarksburg), and school districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Carroll County, property taxes are due in two installments:

First Installment
Oct 1
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Carroll County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value after the January 1st assessment date. These taxes are calculated on the difference between the original assessed value and the new assessed value, prorated for the portion of the tax year remaining.

For example, if you complete a $50,000 home addition in July, the supplemental tax would be calculated on the increased assessed value (typically 25% of the improvement value in Tennessee) multiplied by the applicable tax rate, then prorated for approximately 7 months remaining in the tax year. The county assessor's office identifies these changes through building permits, sales records, and field inspections.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Homestead Credit (if applied): Varies
  • Net Taxable Value: ~$75,000
  • Annual Tax (est. 1.0%): ~$750
  • Monthly Escrow: ~$63

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Available Credits (if applied): Varies
  • Net Taxable Value: ~$150,000
  • Annual Tax (est. 1.0%): ~$1,500
  • Monthly Escrow: ~$125

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Applicable Credits (if applied): Varies
  • Net Taxable Value: ~$250,000
  • Annual Tax (est. 1.0%): ~$2,500
  • Monthly Escrow: ~$208

Note: All tax credits require separate application and approval. Calculations are estimates pending final 2025 tax rate determination.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Carroll County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment and maintains these funds in an escrow account. The lender pays your property taxes directly to Carroll County before the February 28th due date.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, adjusting your monthly payment if necessary. You'll receive an annual escrow statement showing deposits, payments, and account balance. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may increase accordingly. Property owners should verify that their lender has paid taxes correctly and on time, as you remain ultimately responsible for ensuring payment.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Carroll County? A: Property taxes for the current tax year are due by February 28th. Tangible personal property schedules are mailed by February 1st and due by March 1st.

Q: What tax credits are available and how do I apply? A: Tennessee offers Property Tax Relief for qualifying homeowners and a Homestead Credit that caps assessment increases. Tax Relief applications are processed by the state and have deadlines 35 days past the property tax delinquency date. Contact the Carroll County Assessor's office for specific application forms and deadlines, as these credits are NOT automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases on your primary residence, typically capping growth rather than reducing market value. You must file an application with the county assessor - this credit is not automatically applied and requires renewal in certain circumstances.

Q: When can I appeal my property assessment? A: The Carroll County Board of Equalization meets for appeals on the first Monday of June. You must file your appeal by the specified deadline if you believe your property is overassessed.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Contact the Carroll County Trustee's office for specific penalty rates and payment options if you cannot meet the February 28th deadline.

Q: Can I pay my property taxes online? A: Contact the Carroll County Trustee's office to inquire about online payment options and accepted payment methods for property taxes.

Q: Do I pay different rates than my neighbor? A: Yes, property tax rates vary based on your location within Carroll County due to municipal boundaries, school districts, and special taxing districts like fire districts or utility districts.

Q: Are religious or nonprofit organizations automatically exempt from property taxes? A: No organization is automatically exempt from property taxes. All exemptions must be applied for and approved by the Tennessee State Board of Equalization, and the organization must own the property in question.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Public Noticestownofbrucetontn.gov
02
Reappraisal Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
03
Tax Doc
Tax Year 2025 - ApprAisAl rAtio study reportcomptroller.tn.gov
04
Assessment Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
05
Tangible Personal Propertycomptroller.tn.gov
06
Welcome to Johnson City, TNjohnsoncitytn.gov
07
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
08
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
november-2019-990-index.csvirs.gov
10
County
Carroll County, Tennesseecomptroller.tn.gov
All sources verified as of 2025 Tax Year

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