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Updated 2025 Tax Year

Sullivan County
Property Tax Guide

Everything you need to know about property taxes in Sullivan 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
$1.6129 per $100 of assessed value (2025), varies by municipal boundaries and special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Sullivan County, Tennessee operates on a property tax system that serves as the primary funding mechanism for essential local services including education, law enforcement, fire protection, road maintenance, and county government operations. Property taxes in Sullivan County are calculated based on the assessed value of real estate, which is determined by the County Property Assessor and then multiplied by the applicable tax rate set annually by the Sullivan County Board of Commissioners.

The current property tax rate for Sullivan County is $1.6129 per $100 of assessed value, approved by the Board of Commissioners for the 2025 tax year. However, actual tax rates can vary significantly depending on your specific location within the county due to special taxing districts, municipal boundaries, and additional assessments for services like fire protection or school bonds. Property owners should verify their exact rate based on their property's location, as some areas may have additional levies that increase the total effective rate beyond the base county rate.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
Base County Rate$1.6129General county services, approved for 2025 levy year
School DistrictVariesAdditional assessment for local school funding
Municipal ServicesVariesCity taxes for incorporated areas
Fire ProtectionVariesSpecial district assessment for fire services
Special DistrictsVariesAdditional levies for specific services or improvements

Note: The rates shown apply to the 2025 levy/fiscal year. Special taxing districts within Sullivan County can significantly affect your total property tax rate. Properties located within city limits, special fire districts, or improvement districts may have additional assessments beyond the base county rate. Contact the Sullivan County Trustee's office to determine your property's exact rate based on its specific location and applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sullivan 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 Sullivan County are additional property tax assessments that occur when there are changes to property ownership, value, or improvements outside of the regular assessment cycle. The most common triggers for supplemental taxes include new construction or major improvements to existing properties, changes in property use or classification, and corrections to assessment errors discovered after the regular tax roll is finalized.

When supplemental taxes are issued, they are calculated based on the difference between the previous assessed value and the new assessed value, prorated for the portion of the tax year remaining. For example, if a homeowner completes a $100,000 home addition in January that increases their assessed value by $25,000 (using Tennessee's 25% assessment ratio for residential property), and the county tax rate is $1.6129 per $100, the supplemental tax would be approximately $403 ($25,000 ÷ 100 × $1.6129) for the full year, though it may be prorated depending on when the improvement was completed and assessed.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Homestead Credit (if applicable): -$5,000 assessed value reduction
  • Net Taxable Value: $70,000
  • Annual Tax: $1,129 ($70,000 ÷ 100 × $1.6129)
  • Monthly Escrow: $94

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Homestead Credit (if applicable): -$5,000 assessed value reduction
  • Net Taxable Value: $145,000
  • Annual Tax: $2,339 ($145,000 ÷ 100 × $1.6129)
  • Monthly Escrow: $195

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Homestead Credit (if applicable): -$5,000 assessed value reduction
  • Net Taxable Value: $245,000
  • Annual Tax: $3,952 ($245,000 ÷ 100 × $1.6129)
  • Monthly Escrow: $329

Note: Homestead and other tax credits require separate application and are not automatically applied. Actual rates may vary based on special taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sullivan County require property tax escrow accounts for borrowers who put down less than 20% or choose to escrow taxes and insurance. Your lender will estimate your annual property tax liability and divide it by 12 to determine your monthly escrow payment. The Sullivan County Trustee sends property tax statements in October, and lenders typically receive and pay these bills directly from your escrow account before the February deadline.

Lenders are required to conduct annual escrow analyses to ensure adequate funds are available for tax payments. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may be adjusted accordingly. Property owners with escrow accounts should verify that their lender receives tax statements and payments are made on time, as the property owner remains ultimately responsible for ensuring taxes are paid even when using an escrow service.

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 Sullivan County property taxes due for the current fiscal year? A: Property tax statements are mailed in October, with final payment due by the last day of February each year. The 2025 tax year follows this same schedule.

Q: What tax credits are available and do I need to apply? A: Tax credits such as the Homestead Exemption, Elderly/Disabled Tax Relief, and Veteran credits are available but require separate applications. These are not automatically applied and must be filed with the appropriate county office.

Q: How does the Homestead credit work? A: The Homestead Exemption reduces your assessed value by $5,000 and may also limit annual assessment increases. You must apply for this credit - it is not automatic and requires filing an application with the County Assessor.

Q: How often are properties reassessed in Sullivan County? A: Tennessee requires county-wide property reappraisals every 4-6 years. Property owners receive notice of new assessments and have the right to appeal if they believe the assessment is incorrect.

Q: What are the penalties for late property tax payments? A: Late payments incur interest and penalties. Properties with unpaid taxes may eventually face tax sale proceedings. Contact the Sullivan County Trustee for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Yes, Sullivan County typically offers online payment options through the County Trustee's website. Check the official Sullivan County Trustee website for available payment methods and any associated convenience fees.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Sullivan County based on special taxing districts, municipal boundaries, fire protection districts, and school zones. Your exact rate depends on your property's specific location and applicable service districts.

Q: How do I appeal my property assessment? A: Property owners who disagree with their assessment can file an appeal with the Sullivan County Board of Equalization. Appeals must be filed within specific deadlines following receipt of assessment notices, typically during the summer months.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Frequently Asked Questions - Sullivan County Trusteesullivantntrustee.gov
02
Tax Doc
Property Tax – Kingsport, TNkingsporttn.gov
03
City Budgetkingsporttn.gov
04
County
Trustee | Sullivan County TNsullivancountytn.gov
05
County
Sullivan County TN | Sullivan County Tennessee Governmentsullivancountytn.gov
06
County
Sullivan County Tn Property Taxnacdashboard.nara.gov
07
Tax Doc
Property Tax Relief - Tennessee Comptroller of the Treasurycomptroller.tn.gov
08
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
Tax Doc
How to Calculate Your Tax Billcomptroller.tn.gov
10
Economic Development Incentive Programbristoltn.gov
All sources verified as of 2025 Tax Year

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