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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson 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
$1.43 per $100 of assessed value (may vary by special districts and municipalities)
1st Due
Oct 1
2nd Due
Feb 28
Exemptions
4+ Available
Section 1

How Property Tax Works

Jefferson County, Tennessee operates on a property tax system that funds essential local services including schools, roads, public safety, and county operations. The property tax rate for 2025 is $1.43 per $100 of assessed value, representing a $0.09 increase from the previous certified rate of $1.3431. This rate applies to the assessed value of real and personal property within the county.

Property taxes in Jefferson County are collected annually with payment periods running from October 1 through February 28. The actual tax rate you pay may vary depending on your location within the county due to special taxing districts, municipal boundaries, and additional assessments for services like fire districts or utility districts. Property is typically assessed at 25% of its appraised market value for residential properties, following Tennessee state guidelines.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate$1.43Jefferson County general fund levy for FY 2025
Municipal Rates$1.20City property tax (where applicable) for incorporated areas
School DistrictIncluded in baseFunding for Jefferson County Schools
Special DistrictsVariesFire districts, utility districts, and other special assessments

Note: The $1.43 county rate represents the total levy for FY 2025. Properties within incorporated cities may be subject to additional municipal taxes. Special taxing districts within the county may assess additional rates for services like fire protection, lighting districts, or drainage districts. Contact the Jefferson County Assessor's office to determine the exact rate applicable to your specific property location.

Section 3

When Are Property Taxes Due?

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

First Installment
Oct 1
Delinquent after Dec 10
Second Installment
Feb 28
Delinquent after Apr 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 Jefferson County are additional property tax assessments that occur when there are changes to property ownership, new construction, or improvements made after the annual assessment date. These taxes are calculated based on the difference between the old assessed value and the new assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a home in Jefferson County that was previously assessed at $200,000 but now appraises at $300,000 due to improvements or market changes, you may receive a supplemental tax bill. The additional tax would be calculated on the $100,000 difference at the current $1.43 rate, prorated from the date of change through February 28th. This would result in approximately $1,430 in additional annual taxes, adjusted for the partial year period.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Applicable Tax Credits: $0 (assuming no applications filed)
  • Net Taxable Value: $75,000
  • Annual Tax ($75,000 × $1.43/$100): $1,072.50
  • Monthly Escrow: $89.38

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Applicable Tax Credits: $0 (assuming no applications filed)
  • Net Taxable Value: $150,000
  • Annual Tax ($150,000 × $1.43/$100): $2,145.00
  • Monthly Escrow: $178.75

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Applicable Tax Credits: $0 (assuming no applications filed)
  • Net Taxable Value: $250,000
  • Annual Tax ($250,000 × $1.43/$100): $3,575.00
  • Monthly Escrow: $297.92

Note: Tax credits such as elderly/disabled homeowner relief require separate applications and income qualification. These credits reduce your tax bill, not the assessed value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly property tax payments along with your mortgage payment and pays your annual tax bill directly to Jefferson County when due. The escrow amount is calculated by dividing your previous year's tax bill by 12 months, with lenders typically maintaining a cushion of 2-6 months of payments.

Since Jefferson County taxes are due between October 1 and February 28, your lender will typically pay the bill by the February 28 deadline to avoid penalties. You should receive an annual escrow analysis from your lender showing the projected tax payments and any adjustments to your monthly escrow amount. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may increase accordingly. Jefferson County accepts partial payments for current year taxes, which can be helpful if there are timing issues with escrow disbursements.

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 Jefferson County for FY 2025? A: Property taxes are due and payable from October 1 through February 28. Payments received after February 28 are subject to penalties and interest.

Q: What tax credits are available and how do I apply? A: Tennessee offers property tax relief credits for eligible homeowners based on income and age requirements. These credits reduce your tax bill and require application through the county trustee's office. Applications must be filed by specific deadlines - contact the Jefferson County Trustee for current application periods and eligibility requirements.

Q: Does Jefferson County offer a homestead credit or assessment cap? A: While Tennessee doesn't have a traditional homestead exemption, the state offers property tax relief programs that may limit assessment increases for qualifying homeowners. These programs require annual application and income verification through the county assessor's office.

Q: How often are properties reassessed in Jefferson County? A: Tennessee requires property reappraisals every 4-6 years. Contact the Jefferson County Assessor's office for the current reappraisal schedule and appeal deadlines if you disagree with your assessment.

Q: What happens if I pay my property taxes late? A: Late payments after February 28 are subject to penalties and interest charges. The property may eventually be subject to tax sale proceedings if taxes remain unpaid.

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

Q: Do I pay different rates if I live in a city within Jefferson County? A: Yes, properties within incorporated cities may be subject to additional municipal property taxes. For example, some cities levy an additional $1.20 per $100 of assessed value on top of the county rate.

Q: What is the last day to file amended personal property schedules? A: The deadline to file an amended Personal Property Schedule is September 1st annually.

Verified Sources

Backed by 10 Official Government Sources

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

01
Fiscal Year 2025 Annual Budget Memojeffersoncountytn.gov
02
County
Jefferson - County Assessment Info - TN.govcomptroller.tn.gov
03
County
Jefferson County Assessor & Treasurer - Property Details - 2025trueweb.jeffcowa.us
04
County
County Trusteejeffersoncountytn.gov
05
Assessment Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
06
Reappraisal Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
07
Tennessee Housing Development Agency (THDA)fdic.gov
08
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
10
jeffersonjeffersoncitytn.gov
All sources verified as of 2025 Tax Year

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