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Updated 2025 Tax Year

Macon County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.5% to 2.5% of assessed value (varies by taxing district within county)
Exemptions
4+ Available
Section 1

How Property Tax Works

Macon County, Tennessee operates under the state's property tax system to fund essential local services including schools, law enforcement, road maintenance, and county operations. Property taxes are assessed based on the property's market value as of January 1st each year, with Tennessee using approximately 25% of market value as the assessed value for residential properties.

The effective tax rate in Macon County varies by location within the county due to special taxing districts, with the total rate typically ranging from approximately 1.5% to 2.5% of assessed value. For the 2025 tax year, the exact rates are still being finalized by the county commission, with committee discussions indicating potential rate adjustments to fund additional county positions. Property owners should note that their actual tax rate depends on which special districts (such as fire districts, utility districts, or school bonds) serve their specific property location.

Tennessee law requires all property ownership records, assessments, and tax maps to reflect property status as of January 1st of each tax year, establishing this as the official assessment date for all properties in Macon County.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
County GeneralTBD 2025Basic county services and operations
County HighwayTBD 2025Road maintenance and transportation
County Debt ServiceTBD 2025Bond payments and county debt
School GeneralTBD 2025Educational services and school operations
School Debt ServiceTBD 2025School construction and improvement bonds
Fire DistrictVaries by districtFire protection services (where applicable)
Utility DistrictVaries by districtWater/sewer infrastructure (where applicable)

Note: The 2025 fiscal year rates are currently under review by the Macon County Commission. Committee discussions have referenced potential increases of approximately 8.2¢ on the tax rate to fund additional county positions. Final rates will be established before the start of the fiscal year and will vary by special taxing districts within the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Macon 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 Macon County are additional property tax assessments that occur when there are changes to property ownership, value, or use outside the normal assessment cycle. Common triggers include new construction completion, property improvements, changes in property use classification, or corrections to assessment errors discovered after the initial tax roll.

When supplemental taxes are levied, they are 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 a $100,000 home addition is completed and assessed in July (halfway through the tax year), the supplemental tax would be calculated on the additional assessed value for the remaining six months of that tax year.

Property owners receive a separate supplemental tax bill in addition to their regular annual property tax bill. These supplemental assessments help ensure that all property improvements and changes are properly taxed in the year they occur, maintaining fairness in the tax system.

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. 2.0%): ~$1,500
  • Monthly Payment: ~$125

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Homestead Credit (if applied): Varies
  • Net Taxable Value: ~$150,000
  • Annual Tax (est. 2.0%): ~$3,000
  • Monthly Payment: ~$250

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Homestead Credit (if applied): Varies
  • Net Taxable Value: ~$250,000
  • Annual Tax (est. 2.0%): ~$5,000
  • Monthly Payment: ~$417

Note: These calculations use estimated rates pending 2025 finalization. Tax credits require separate applications and are not automatically applied. Actual rates vary by special taxing districts within Macon County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Macon County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects a portion of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Macon County when they become due.

Macon County property taxes are paid in two installments: the first installment is due by September 1st, and the second installment is due by December 1st. Lenders typically pay these installments on behalf of homeowners before the due dates to avoid penalties. If your property taxes increase or decrease significantly, your lender may adjust your monthly escrow payment and provide you with a new payment analysis.

Property owners should review their annual escrow statements and property tax bills to verify accuracy. If you pay property taxes independently without escrow, you are responsible for making payments directly to the Macon County Trustee's office by the September 1st and December 1st deadlines.

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 Macon County for 2025? A: Property taxes are due in two installments: the first installment by September 1st and the second installment by December 1st. Personal property schedules are mailed by February 1st and due by March 1st.

Q: What tax credits are available and do I need to apply? A: Tennessee offers tax relief credits for low-income elderly and disabled homeowners, disabled veterans, and surviving spouses of veterans. These credits require separate applications and are not automatically applied. Contact the Macon County Assessor's office for specific eligibility requirements and application procedures.

Q: How does the Homestead Credit work in Tennessee? A: The homestead credit limits assessment increases rather than reducing market value. This credit caps how much your property's assessed value can increase each year. You must file an application to receive this benefit - it is not automatic.

Q: When do I need to apply for tax credits? A: Tax relief and tax freeze applications have deadlines 35 days past the property tax delinquency date in Macon County. Contact the county assessor for specific dates and application forms.

Q: How often are properties reassessed in Macon County? A: Tennessee law requires property to be assessed as of January 1st each year. The county assessor reviews and updates property values based on market conditions and property changes.

Q: What if I disagree with my property assessment? A: Property owners can appeal their assessments through the county board of equalization. Contact the Macon County Assessor's office for appeal procedures and deadlines.

Q: Are there penalties for late property tax payments? A: Yes, penalties and interest accrue on property taxes not paid by the September 1st and December 1st deadlines. Contact the Macon County Trustee's office for current penalty rates.

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

Q: How do special districts affect my tax rate? A: Your property's location determines which special districts apply, such as fire districts or utility districts. Each district adds to your total tax rate, so rates vary throughout Macon County based on the services provided to your specific area.

Q: Do tax exemptions apply automatically? A: No. With limited exception, no property owner automatically receives tax exemptions. Most exemptions and credits require applications to be filed with either the county assessor or the Tennessee State Board of Equalization.

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