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Updated 2025 Tax Year

Carter County
Property Tax Guide

Everything you need to know about property taxes in Carter 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
2.18% county-wide rate, varies by district for incorporated areas and special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Carter County, Tennessee operates under a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. Property taxes are calculated based on assessed values, which are determined at 40% of the appraised market value as established by the County Property Assessor. The county-wide tax rate for 2025 is 2.18%, though your actual effective rate may vary depending on your location within special taxing districts.

Property owners should note that tax rates can differ significantly based on whether your property falls within incorporated areas like Elizabethton or Johnson City, or unincorporated county areas. Special assessments for school bonds, fire districts, or other municipal services may apply to your property, creating variations in the total tax rate across different areas of Carter County. The assessment and taxation process follows Tennessee state guidelines while being administered locally by Carter County officials.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General FundVariesFunds county operations, public safety, courts
County SchoolsVariesLocal education funding
County Debt ServiceVariesBond payments for capital projects
Total County Rate (2025)2.18%Combined county-wide rate
Municipal RatesVariesAdditional rates for Elizabethton, Johnson City residents
Special DistrictsVariesFire districts, utility districts as applicable

Note: These rates apply to Levy Year 2025 and are subject to annual review by the County Commission. Properties within incorporated cities face additional municipal tax rates beyond the county rate. Special taxing districts may impose additional assessments depending on your property's location and the services provided to your area.

Section 3

When Are Property Taxes Due?

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

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 Carter County are additional property tax bills issued when there are mid-year changes to your property's assessed value. Common triggers include new construction completion, major improvements or additions, ownership changes that remove previous tax credits, or corrections to assessment errors discovered after the regular tax roll is finalized.

When supplemental taxes are issued, they're calculated by applying the current tax rate to the change in assessed value, prorated for the portion of the tax year remaining. For example, if you complete a $100,000 home addition in January and it's assessed in June, you would receive a supplemental bill for the increased assessment (40% of $100,000 = $40,000 additional assessed value) multiplied by the 2.18% tax rate, prorated for approximately 9 months of the tax year. This would result in a supplemental tax of approximately $653 due upon receipt of the bill.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $112,500
  • Annual Tax (2.18%): $2,453
  • Monthly Payment: $204

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $232,500
  • Annual Tax (2.18%): $5,069
  • Monthly Payment: $422

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $392,500
  • Annual Tax (2.18%): $8,557
  • Monthly Payment: $713

Note: Tax credits shown require annual application and approval. Additional municipal taxes may apply based on location within Carter County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Carter County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects approximately 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. Since Carter County property taxes are due annually on March 8th, your lender will pay the full tax bill from your escrow account when due.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, which may result in payment adjustments if your property taxes increase or decrease significantly. You'll receive an annual escrow statement showing all deposits, payments, and account balances. Property owners should verify that their lender has current contact information with the Carter County Trustee's office and monitor their escrow statements to ensure taxes are paid correctly and on time. If you pay property taxes directly (without escrow), mark March 8th on your calendar as the annual due date to avoid penalties and interest charges.

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 Carter County property taxes due for 2025? A: Property taxes are due annually on March 8th. For fiscal year 2025, taxes were due March 8, 2025.

Q: What tax credits are available and do I need to apply? A: Tennessee offers homestead credits of up to $7,500 for joint owners ($5,000 for individual owners) that require annual application. Additional credits may be available for elderly, disabled, or veteran property owners. All credits require application through the Carter County Assessor's office.

Q: How does the homestead credit work? A: The homestead credit provides a dollar-for-dollar reduction in your assessed value, not your market value. It requires filing an application and must be renewed annually. The credit reduces your taxable assessed value by up to $7,500, which saves approximately $164 annually at current tax rates.

Q: When are properties reassessed in Carter County? A: Tennessee requires county-wide reappraisals every 4-6 years. Contact the Carter County Property Assessor at (423) 542-1830 for the current reappraisal schedule and to appeal assessments within 60 days of notice.

Q: What are the penalties for late property tax payments? A: Unpaid taxes become delinquent after March 8th and incur interest and penalties. For taxes delinquent over 13 months, contact the Clerk & Masters Office at (423) 542-1812.

Q: Can I pay property taxes online? A: Contact the Carter County Trustee's office to verify current online payment options and accepted payment methods for property taxes.

Q: Why might my tax rate differ from the 2.18% county rate? A: Your effective rate may be higher due to municipal taxes (if you live in Elizabethton or Johnson City) or special district assessments for services like fire protection or utilities.

Q: How do I know if I'm in a special taxing district? A: Your property tax bill will itemize all applicable rates. Contact the Carter County Assessor's office at (423) 542-1830 to verify which taxing districts apply to your specific property address.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tennessee Property Assessment Data | Parcel Detailsassessment.cot.tn.gov
02
County
Carter - County Assessment Info - TN.govcomptroller.tn.gov
03
County
ANNUAL FINANCIAL REPORT CARTER COUNTY, ...cartercountytn.gov
04
County
Carter County Tennesseecartercountytn.gov
05
County
Carter County Trusteecartercountytn.gov
06
Assessment Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
07
Tennessee's Homestead Exemptionstn.gov
08
TENNESSEE'S HOMESTEAD EXEMPTIONS Adjusting ...tn.gov
09
Uhud.gov
10
County
Carter County, Tennessee - Comptroller of the Treasurycomptroller.tn.gov
All sources verified as of 2025 Tax Year

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