HonestCasa logoHonestCasa
Updated 2025 Tax Year

Perry County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.34% for non-incorporated areas (varies by location due to special districts and municipal boundaries)
Exemptions
5+ Available
Section 1

How Property Tax Works

Perry County, Tennessee operates under a property tax system that funds essential local services including schools, roads, law enforcement, and county operations. The county's property tax rate for FY 2025 is 0.34% for non-incorporated areas, applied to the assessed value of real and personal property. Properties are assessed at 25% of their appraised market value, as determined by the county property assessor during regular reappraisal cycles.

The effective tax rate you pay may vary depending on your location within Perry County due to special taxing districts, municipal boundaries, and school district variations. Additional assessments for debt service, special improvements, or municipal services can affect your total property tax liability. Property taxes in Perry County are the primary funding mechanism for local government services, and understanding how your assessment and applicable tax credits work together determines your final tax obligation.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General Fund0.34%Base county operations, services, and administration
School DistrictVariesPublic education funding (incorporated into total rate)
Debt ServiceIncludedBond payments and long-term obligations
Special DistrictsVariesFire districts, utility districts, road districts as applicable

Levy Year: FY 2025

Assessment Ratio: 25% of appraised market value

Note: The 0.34% rate represents the maximum permissible rate for non-incorporated areas of Perry County. Actual rates may be lower in some areas and higher in incorporated municipalities or special taxing districts. Property owners should verify their specific tax rate based on their parcel's location and applicable district assessments.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Perry 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 Perry County are additional property tax assessments that occur when there are changes in property ownership, new construction, or improvements made to existing properties during the tax year. These supplements ensure that property taxes are properly assessed and collected on the current assessed value rather than the previous year's assessment.

Common triggers for supplemental taxes include: the sale or transfer of property that results in a reassessment at current market value, completion of new construction or major improvements that increase the property's assessed value, and changes in property use or classification. The supplemental tax is calculated by applying the current tax rate to the difference between the new assessed value and the previous assessed value, prorated for the portion of the tax year remaining after the change occurred.

Example: If a property's assessed value increases from $75,000 to $100,000 due to completed renovations in January, and the tax rate is 0.34%, the annual supplemental tax would be ($100,000 - $75,000) × 0.0034 = $85, which would be prorated based on when the improvement was completed and added to the regular tax bill.

Example Calculation

Property Value: $300,000

  • Appraised Value: $300,000
  • Assessed Value (25%): $75,000
  • Applicable Tax Credits: $0 (requires separate application)
  • Net Taxable Value: $75,000
  • Annual Tax (0.34%): $255
  • Monthly Escrow: $21.25

Property Value: $600,000

  • Appraised Value: $600,000
  • Assessed Value (25%): $150,000
  • Applicable Tax Credits: $0 (requires separate application)
  • Net Taxable Value: $150,000
  • Annual Tax (0.34%): $510
  • Monthly Escrow: $42.50

Property Value: $1,000,000

  • Appraised Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Applicable Tax Credits: $0 (requires separate application)
  • Net Taxable Value: $250,000
  • Annual Tax (0.34%): $850
  • Monthly Escrow: $70.83

Note: Tax credits for elderly, disabled, or veteran homeowners are available but require separate application with the county assessor's office. These credits reduce the final tax bill, not the assessed value, and must be applied for annually or as specified by county procedures.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Perry County require borrowers to maintain an escrow account for property taxes, collecting monthly payments along with principal and interest to ensure tax obligations are met. Lenders typically collect 1/12th of the estimated annual property tax each month and pay the county directly when taxes become due on February 28th.

Your lender will conduct an annual escrow analysis to compare collected funds with actual tax payments, adjusting your monthly payment if necessary. If property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners should provide their lender with any assessment notices or tax bill changes promptly to ensure accurate escrow calculations.

For properties without escrow accounts, owners are responsible for making direct payments to Perry County by the February 28th deadline. The county accepts online payments, and property owners can verify their tax obligations and payment status through the county's property tax records.

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 Perry County? A: Property taxes for FY 2025 are due by February 28, 2025. Late payments incur a 1.5% penalty and interest starting March 1st.

Q: What tax credits are available for homeowners? A: Tennessee provides tax relief for low-income elderly homeowners, disabled homeowners, and disabled veterans or their surviving spouses. These are tax credits that reduce your tax bill and require application with the county assessor's office.

Q: How does the homestead exemption work in Tennessee? A: Tennessee does not have a traditional homestead exemption that reduces assessed value. However, homestead tax credits may be available for qualifying elderly or disabled homeowners, which limit assessment increases and require annual application.

Q: How often are properties reassessed in Perry County? A: Properties are subject to periodic reappraisal as mandated by Tennessee state law. The county property assessor determines appraised values, and property owners can appeal assessments through the county board of equalization.

Q: Can I pay my property taxes online? A: Yes, Perry County accepts online property tax payments. Partial payments are also accepted, though the full amount must be paid by the February 28th deadline to avoid penalties.

Q: What happens if I pay my taxes late? A: Late payments incur a 1.5% penalty and interest starting March 1st. Additional penalties and potential tax sale proceedings may occur for significantly delinquent accounts.

Q: Do I automatically receive available tax credits? A: No, most tax credits require application with the Perry County property assessor's office. Credits are not automatically applied and must be renewed as specified by county procedures.

Q: How do special districts affect my tax rate? A: Special taxing districts such as fire districts, utility districts, or school districts can add to your base county tax rate of 0.34%. Your total rate depends on which districts serve your specific property location.

Q: How do I apply for elderly or disabled tax relief? A: Contact the Perry County property assessor's office directly for application forms and requirements. Applications typically have annual deadlines and require documentation of age, income, and disability status as applicable.

Q: What is the assessment ratio in Perry County? A: Perry County assesses property at 25% of appraised market value, as determined during the county's assessment ratio study conducted by the state board of equalization.

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Free • No credit check • 2-minute estimate