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Updated 2025 Tax Year

McNairy County
Property Tax Guide

Everything you need to know about property taxes in McNairy 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 - base county rate plus municipal rates in Selmer, Bethel Springs
1st Due
Jan 1
Exemptions
4+ Available
Section 1

How Property Tax Works

McNairy County operates on a property tax system that funds essential local services including education, public safety, infrastructure maintenance, and county operations. Property taxes are calculated based on assessed values determined by the McNairy County Assessor's Office, with assessments conducted annually as of January 1st. The county follows Tennessee's standard assessment ratio, applying the tax rate to the assessed value after any applicable tax credits.

Property tax rates in McNairy County vary significantly depending on your location within the county due to special taxing districts and municipal boundaries. Residents in incorporated areas like Selmer and Bethel Springs pay different rates than those in unincorporated areas, reflecting varying levels of municipal services provided. The county collects taxes on a split payment schedule, with installments typically due in September and December, though property owners may choose to pay the full amount with the first installment.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County General$1.57720Base county operations, services, and administration
Selmer Municipal$0.90000Additional rate for properties within Selmer city limits
Bethel Springs Municipal$0.53120Additional rate for properties within Bethel Springs city limits

Note: These rates reflect the most recent available data and may vary for the current fiscal year. Rates are subject to annual adjustment by the County Commission and municipal governments. Properties in unincorporated areas pay only the county general rate, while municipal properties pay both county and city rates. Additional special district assessments may apply in certain areas for services like fire protection or utility districts.

Section 3

When Are Property Taxes Due?

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

First Installment
Jan 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 McNairy County are triggered by changes in property ownership, new construction, or significant improvements that increase a property's assessed value during the tax year. When these events occur after the January 1st assessment date, the County Assessor calculates a prorated tax bill based on the change in assessed value and the remaining months in the tax year.

For example, if you complete a $50,000 home addition in July, the assessor will determine the increased assessed value and apply the current tax rate for the remaining six months of that tax year. This supplemental bill is separate from your regular property tax bill and is typically issued within 60 days of the assessment change being processed.

Example Calculation

Example 1: $300,000 Home in Unincorporated McNairy County

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Homestead Credit (if applicable): Variable
  • Net Taxable Value: $75,000
  • Tax Rate: $1.57720 per $100
  • Annual Tax: $1,183
  • Monthly (if escrowed): $99

Example 2: $600,000 Home in Selmer

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Applicable Tax Credits: Variable
  • Net Taxable Value: $150,000
  • Combined Tax Rate: $2.47720 per $100
  • Annual Tax: $3,716
  • Monthly (if escrowed): $310

Example 3: $1,000,000 Home in Bethel Springs

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Applicable Tax Credits: Variable
  • Net Taxable Value: $250,000
  • Combined Tax Rate: $2.10840 per $100
  • Annual Tax: $5,271
  • Monthly (if escrowed): $439

Note: All tax credits require application and approval. Actual taxes may vary based on individual circumstances and current tax rates.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in McNairy County require borrowers to establish an escrow account for property tax payments, particularly for loans with less than 20% down payment. Your lender collects monthly payments equal to 1/12 of your estimated annual property tax bill, holding these funds in a dedicated escrow account. The lender then pays your property taxes directly to McNairy County when installments are due.

Lenders typically review escrow accounts annually and may adjust your monthly payment based on actual tax bills and account balances. If your property taxes increase due to reassessment or rate changes, expect your monthly mortgage payment to adjust accordingly. You'll receive an annual escrow statement showing all deposits, payments, and any shortage or surplus. Property owners can verify that payments were made correctly by checking with the McNairy County Trustee's office or viewing payment records online.

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 McNairy County property taxes due? A: Property taxes are due in two installments: the first installment is due September 1st, and the second installment is due December 31st. You may pay the full amount with the first installment if preferred.

Q: What tax credits are available and do I need to apply? A: Tennessee offers various tax credits including homestead credits for primary residences, disabled veteran credits, and elderly/disabled person credits. All credits require application and are NOT automatic - you must file with the County Assessor's office to receive benefits.

Q: How does the homestead credit work? A: The homestead credit limits annual assessment increases on your primary residence, not the market value itself. This credit must be applied for and renewed according to county requirements - it doesn't automatically reduce your property's assessed value.

Q: When does McNairy County reassess properties? A: Properties are assessed annually as of January 1st. The County Assessor reviews market data and property characteristics to determine fair market value for the upcoming tax year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the McNairy County Board of Equalization within the specified appeal period, typically 35 days after assessment notices are mailed. Contact the County Assessor's office for specific deadlines and procedures.

Q: What are the penalties for late payment? A: Late payments incur penalties and interest charges. Contact the McNairy County Trustee's office for current penalty rates and payment options if you've missed the due dates.

Q: Can I pay property taxes online? A: Check with the McNairy County Trustee's office for current online payment options and accepted payment methods, as services may vary.

Q: Why do tax rates vary within McNairy County? A: Tax rates differ based on special taxing districts and municipal boundaries. Properties in Selmer or Bethel Springs pay additional municipal taxes, while rural properties may have fire district or other special assessments depending on location and services provided.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
McNairy - County Assessment Info - TN.govcomptroller.tn.gov
02
Tax Doc
2024 Tennessee Property Taxescomptroller.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
Reappraisal Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
06
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
07
Tennesseeirs.gov
08
Tennessee Housing Development Agency (THDA)fdic.gov
09
Tax Doc
How to Calculate Your Tax Billcomptroller.tn.gov
10
County
McNairy County, Tennessee - Comptroller of the Treasurycomptroller.tn.gov
All sources verified as of 2025 Tax Year

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