Q: When are Sevier County property taxes due for the 2025 tax year?
A: Property taxes are due starting October 1, 2025, and must be paid by February 28, 2026, to avoid interest penalties.
Q: What tax credits are available and do I need to apply?
A: Tennessee offers homestead tax credits of $5,000 for individual owners and $7,500 for joint owners, plus additional credits for elderly, disabled, or veteran property owners who meet income requirements. All credits require annual application and are not automatically applied to your tax bill.
Q: How does the homestead credit work?
A: The homestead credit provides a dollar reduction in assessed value and also caps assessment increases. You must file an application with the county assessor's office annually to receive this benefit.
Q: How often are properties reassessed in Sevier County?
A: Tennessee law requires property reappraisal every four to six years. Sevier County follows a regular reappraisal schedule set by the state, with interim adjustments for new construction and improvements.
Q: What happens if I pay my property taxes late?
A: Interest of 1.5% per month is added to unpaid taxes beginning March 1st. Additional penalties may apply for significantly delinquent accounts.
Q: Can I pay my property taxes online?
A: Yes, Sevier County offers online payment options through the county trustee's website. Check the official county website for current payment portal information and accepted payment methods.
Q: How do special taxing districts affect my bill?
A: Special districts for fire protection, utilities, schools, and municipalities can significantly increase your total tax rate beyond the base county rate of $1.48 per $100. Your specific rate depends on your property's location and which districts provide services to your area.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Sevier County Board of Equalization during the designated appeal period, typically in the summer following reassessment. Contact the county assessor's office for specific deadlines and procedures.
Q: What exemptions are available for seniors or veterans?
A: Tennessee provides additional tax relief for qualifying elderly, disabled, and veteran property owners based on income limits. These programs require separate applications and documentation of eligibility. Contact the county assessor for specific requirements and application deadlines.
Q: Do I owe taxes on unimproved land?
A: Yes, all real property in Sevier County is subject to property tax based on its assessed value, including vacant land. Agricultural or forestry land may qualify for special assessment programs with lower tax rates if specific requirements are met.
