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Updated 2025 Tax Year

Lewis County
Property Tax Guide

Everything you need to know about property taxes in Lewis 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
Approximately 1% of assessed value (varies by location and special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lewis County, Tennessee operates on a property tax system that serves as the primary funding source for essential county services including schools, roads, emergency services, and general government operations. Property taxes in Lewis County are assessed annually by the county assessor and collected by the county trustee, with tax rates set by the county commission based on budgetary needs and service requirements.

The effective property tax rate in Lewis County typically ranges around Tennessee's statewide average of approximately 1% of assessed value, though actual rates vary depending on your specific location within the county. Properties located within municipal boundaries or special taxing districts may be subject to additional levies for services such as fire protection, school bonds, or infrastructure improvements. The county assesses property at 25% of appraised fair market value for most residential properties, with tax rates applied to this assessed value rather than the full market value.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
County GeneralTBD for FY 2025-2026Basic county services, administration
County SchoolTBD for FY 2025-2026Local school district funding
State Education$0.25State-mandated education funding
County Debt ServiceTBD for FY 2025-2026Bond payments and debt obligations
Special DistrictsVaries by locationFire protection, utility districts

Note: The 2025 property tax rates for Lewis County have not yet been set by the county commission for the upcoming fiscal year. Rates are determined annually based on budget requirements and may vary by special taxing districts within the county. Contact the Lewis County Assessor's office for current rate information once adopted.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lewis 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 Lewis County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. Common triggers include new construction completion, property transfers, improvements that increase value, or corrections to previous assessments. When supplemental taxes are issued, they are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year remaining.

For example, if you complete a $50,000 home addition in July that increases your assessed value by $12,500 (25% assessment ratio), and the county tax rate is $2.50 per $100 of assessed value, you would owe a supplemental tax of approximately $156 ($12,500 ÷ 100 × $2.50 × 6/12 months remaining in the tax year). Supplemental tax bills are typically mailed separately from regular property tax bills and have their own payment due dates.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Homestead Credit (if applicable): -$5,000
  • Net Taxable Value: $70,000
  • Annual Tax (est. 2.5%): $1,750
  • Monthly Escrow: $146

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $142,500
  • Annual Tax (est. 2.5%): $3,563
  • Monthly Escrow: $297

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $242,500
  • Annual Tax (est. 2.5%): $6,063
  • Monthly Escrow: $505

Note: Tax credits require application and approval. Actual rates pending county commission adoption for FY 2025-2026.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lewis County require borrowers to maintain an escrow account for property tax payments, particularly when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments along with your mortgage payment, typically based on the previous year's tax bill divided by 12 months, plus a cushion amount. The lender then pays your property taxes directly to Lewis County when bills are due.

Property taxes in Lewis County are typically paid in installments, with the first installment due in April and the second in October, with final payment due in December. Your mortgage servicer will receive tax bills and payment notices directly from the county trustee. It's important to verify that your lender has the correct property tax amount in escrow, as tax rate changes or assessment increases can create escrow shortfalls that may require you to increase monthly payments or pay a lump sum to cover deficiencies.

How HonestCasa Helps
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lewis County for the current fiscal year? A: Property taxes are typically due in installments: first installment in April, second in October, and final payment in December. Contact the Lewis County Trustee's office for exact dates for the current tax year.

Q: What tax credits are available to homeowners in Lewis County? A: Tennessee offers a homestead credit of $5,000 for individual owners and $7,500 for joint owners. Additionally, property tax relief programs may be available for qualifying low-income homeowners, elderly, or disabled property owners. All credits require application and are not automatically applied.

Q: How does the homestead credit work and do I need to apply? A: The homestead credit helps limit annual assessment increases on your primary residence, not reduce the market value. You must apply for this credit with the Lewis County Assessor's office - it is not automatic and must be filed by the application deadline.

Q: How often are properties reassessed in Lewis County? A: Tennessee law requires counties to conduct reappraisals every four to six years. Lewis County follows this schedule with periodic updates to property values based on market conditions and property improvements.

Q: What happens if I pay my property taxes late? A: Late property tax payments in Lewis County are subject to penalties and interest charges. The exact penalty structure and interest rates are set by county policy and Tennessee state law.

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

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Lewis County Board of Equalization during the designated appeal period, typically following the mailing of assessment notices. Specific deadlines and procedures are available from the County Assessor's office.

Q: Do special taxing districts affect my property tax bill? A: Yes, properties located within special districts such as fire protection districts or utility districts may be subject to additional tax levies beyond the base county and school taxes. Your specific rate depends on your property's location within Lewis County.

Verified Sources

Backed by 10 Official Government Sources

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

01
2025 Budgettn.lodi.wi.gov
02
Tax Doc
Property Taxeslewiscountywa.gov
03
Tax Doc
How to Calculate Your Tax Billcomptroller.tn.gov
04
Tax Doc
Property Taxtn.gov
05
Tax Doc
Property Tax Informationlccountymt.gov
06
Tax Doc
Delinquent Taxeslewiscountyclerk.ky.gov
07
Tennessee's Homestead Exemptionstn.gov
08
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
10
County
Lewis County, Tennessee - Comptroller of the Treasurycomptroller.tn.gov
All sources verified as of 2025 Tax Year

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