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Updated 2025 Tax Year

Scott County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by district - typically 2.5% to 3.5% of assessed value depending on municipal and special district locations
1st Due
Oct 31
Exemptions
4+ Available
Section 1

How Property Tax Works

Scott County, Tennessee operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Scott County are assessed annually based on the appraised value of real estate and personal property, with tax bills typically reflecting a combination of county, school district, and special district levies.

The effective property tax rate in Scott County varies by location within the county due to different special taxing districts and municipal boundaries. Property owners may find themselves in different tax districts depending on whether they reside within city limits or specific school districts. Like most Tennessee counties, Scott County follows the state's assessment practices with periodic reappraisals to establish current market values, though actual tax rates are set annually by the county legislative body and local taxing authorities.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County GeneralTBDBasic county services, administration, law enforcement
County Debt ServiceTBDCounty bond payments and debt obligations
School DistrictTBDScott County school operations and capital projects
Special DistrictsVariesFire districts, utility districts, municipal taxes
Total Estimated Rate~1.0%Combined rate varies by tax district

Note: Exact rates for FY 2025-2026 are determined annually by the county legislative body and are not yet finalized. Tax District 008 (Scottsburg City) and other special districts will have additional municipal levies. Contact the Scott County Assessor's office for current certified tax rates specific to your property location.

Section 3

When Are Property Taxes Due?

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

First Installment
Oct 31
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 Scott County are additional property tax assessments that occur outside the regular annual billing cycle. These are typically triggered by ownership changes, new construction completion, or significant property improvements that increase assessed value during the tax year. When property changes hands or improvements are completed, the county assessor determines if additional taxes are owed based on the increased assessment.

For example, if you purchase a home in Scott County that was previously under-assessed, or if you complete a major home addition, you may receive a supplemental tax bill reflecting the increased assessed value prorated for the remaining portion of the tax year. The supplemental tax is calculated using the same tax rate as your regular property tax bill, but only applies to the increase in assessed value for the time period you owned the improved property.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $75,000 (25% of market value)
  • Less: Homestead Credit: $7,500 (if qualified and applied)
  • Net Taxable Value: $67,500
  • Annual Tax: ~$675 (at 1.0% effective rate)
  • Monthly Escrow: ~$56

Example 2: $600,000 Home

  • Assessed Value: $150,000 (25% of market value)
  • Less: Homestead Credit: $7,500 (if qualified and applied)
  • Net Taxable Value: $142,500
  • Annual Tax: ~$1,425 (at 1.0% effective rate)
  • Monthly Escrow: ~$119

Example 3: $1,000,000 Home

  • Assessed Value: $250,000 (25% of market value)
  • Less: Homestead Credit: $7,500 (if qualified and applied)
  • Net Taxable Value: $242,500
  • Annual Tax: ~$2,425 (at 1.0% effective rate)
  • Monthly Escrow: ~$202

Note: Tax credits require separate application and are not automatically applied. Contact the Scott County Assessor for specific credit eligibility and application procedures.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Scott 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 holds these funds in escrow until tax payments are due. The lender typically pays your property taxes directly to Scott County on your behalf by the October 15 due date.

Lenders are required to analyze your escrow account annually and provide statements showing tax payments made on your behalf. If property tax increases result in escrow shortages, your lender will typically offer options to either pay the shortage in a lump sum or spread the shortage over 12 months with an increased monthly escrow payment. Property owners should verify that their lender has made timely tax payments, as you remain ultimately responsible for ensuring taxes are paid even when using escrow services.

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 Scott County property taxes due? A: Property taxes for the current fiscal year are due by October 15, 2026. Late payments are subject to penalties and interest charges.

Q: What tax credits are available and how do I apply? A: Tennessee offers property tax relief credits for qualifying homeowners, including elderly and disabled homeowner credits. These require separate applications filed with the county assessor's office and are not automatically applied to your tax bill.

Q: How does the Homestead credit work? A: The Homestead credit in Tennessee limits the annual increase in assessed value for owner-occupied residential property. This credit caps assessment growth rather than reducing market value and requires filing an application with the county assessor.

Q: When does the County Board of Equalization meet for assessment appeals? A: The Scott County Board of Equalization meets on the first Monday in June to hear property assessment appeals. Appeals must be filed by specific deadlines following assessment notices.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges as specified in Tennessee state law. Contact the Scott County Trustee's office for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Scott County Trustee's office for available online payment options and accepted payment methods for property tax payments.

Q: When is tangible personal property due for businesses? A: Tangible personal property schedules are mailed by February 1 and must be filed by March 1 annually by qualifying businesses operating in Scott County.

Q: How do special district taxes affect my bill? A: Properties located within municipal boundaries (such as Tax District 008: Scottsburg City) or special service districts pay additional taxes for services like fire protection, street maintenance, or municipal services beyond the base county and school district taxes.

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