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Updated 2025 Tax Year

Unicoi County
Property Tax Guide

Everything you need to know about property taxes in Unicoi 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 location within county due to municipal boundaries and special taxing districts
Exemptions
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Section 1

How Property Tax Works

Unicoi County, Tennessee operates on a property tax system that serves as the primary funding mechanism for essential county services, including public schools, law enforcement, road maintenance, and general government operations. Property taxes in Unicoi County are based on assessed values determined by the county assessor, with tax rates set annually by local governing bodies following state-mandated appraisal ratio studies.

The effective property tax rate in Unicoi County varies by location within the county due to different special taxing districts and municipal boundaries. Property owners may be subject to county taxes, municipal taxes (if located within a city), and special district assessments depending on their property's location. The Tennessee State Board of Equalization conducts annual studies to determine the appropriate tax rates, meaning exact rates for 2025 will be announced after the completion of the current appraisal ratio study.

Tax rates can differ significantly based on whether your property is located within incorporated cities like Erwin or Unicoi, and whether you're subject to special school district assessments or other local improvement districts. Property owners should verify their specific tax districts with the Unicoi County Assessor's office to determine their exact tax liability.

Section 2

What Makes Up Your Tax Bill

ComponentEstimated RateDescription
County GeneralTBDBasic county services, administration
County Debt ServiceTBDCounty bond payments, capital projects
School DistrictTBDPublic education funding
Municipal (varies)TBDCity services (if applicable)
Special DistrictsVariesFire districts, utility districts, etc.
Total Estimated~1.0%Combined effective rate

Note: These rates apply to the FY 2025-2026 levy year. Final tax rates for 2025 are pending completion of the Tennessee State Board of Equalization's appraisal ratio study. Actual rates vary significantly by location within Unicoi County based on municipal boundaries and special taxing districts. Contact the Unicoi County Assessor at (423) 743-3381 for your specific tax district rates.

Special district variations may include fire protection districts, utility districts, and special school districts, each adding their own assessment to the base county rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Unicoi 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 Unicoi County are additional property tax assessments issued when there are mid-year changes to property ownership, value, or use that weren't captured in the regular annual assessment. Common triggers include new construction completion, property transfers with reassessment, additions or improvements to existing structures, and changes in property use classification (such as agricultural to residential).

Supplemental taxes are calculated by determining the difference between the old assessed value and the new assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the current tax year from the date the change became effective.

For example, if you complete a $100,000 home addition in January and the county assesses it at 25% of market value ($25,000 assessed value), you would owe supplemental tax on that $25,000 assessment for the remaining months of the tax year. At a 1.0% tax rate, this would result in approximately $250 in supplemental taxes. The supplemental bill is typically issued within 60-90 days of the assessment change and has its own due date separate from regular property tax bills.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $67,500
  • Annual Tax (1.0% rate): $675
  • Monthly Escrow: $56

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $142,500
  • Annual Tax (1.0% rate): $1,425
  • Monthly Escrow: $119

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Less: Homestead Credit (if applicable): -$7,500
  • Net Taxable Value: $242,500
  • Annual Tax (1.0% rate): $2,425
  • Monthly Escrow: $202

Note: These calculations use estimated tax rates pending final determination by the State Board of Equalization. Homestead and other tax credits require annual application and are not automatically applied. Actual tax rates vary by specific location and taxing districts within Unicoi County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Unicoi County require borrowers to maintain an escrow account for property tax payments, particularly for loans with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment, typically 1/12th of your estimated annual property tax bill plus a cushion amount as allowed by federal law.

Property tax payments in Unicoi County are typically due by March 20th following the tax year. Your lender will receive the tax bill and make payment on your behalf before the due date to avoid penalties and potential liens on your property. Lenders are required to provide annual escrow statements showing all deposits, payments, and account balances.

It's important to verify that your lender has the correct property tax amount, as escrow shortages can result in significant payment increases. You can monitor your property's assessed value and tax liability through the Unicoi County Assessor's office to ensure your escrow payments are adequate. If you pay taxes directly rather than through escrow, ensure payments are made by the due date to avoid penalty and interest charges.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Unicoi County for the current fiscal year? A: Property taxes are typically due by March 20th following the tax year. For the FY 2025-2026 levy year, taxes will be due by March 20, 2026. Check with the Unicoi County Trustee's office for exact due dates.

Q: What tax credits are available and do they require application? A: Tennessee offers several tax credits including the Homestead Credit for primary residences, Elderly/Disabled Credit, and Veteran Disability Credit. All tax credits require annual application and are not automatically applied. Contact the Unicoi County Assessor at (423) 743-3381 for applications and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits the annual increase in assessed value for your primary residence to a maximum percentage (typically 10% or less). This caps assessment growth, not the total assessed value. You must apply annually, and the credit only applies to owner-occupied primary residences.

Q: How often are properties reassessed in Unicoi County? A: Tennessee requires property reappraisals every 4-6 years, though the county assessor may conduct annual reviews for significant changes. The most recent countywide reappraisal information can be obtained from the Unicoi County Assessor's office.

Q: What are the penalties for late payment? A: Late payments typically incur penalty and interest charges. Interest accrues monthly on unpaid balances, and additional penalties may apply. Contact the Unicoi County Trustee's office at (423) 743-3382 for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Unicoi County Trustee's office for available online payment options. Many Tennessee counties offer online payment systems, but availability and accepted payment methods vary by county.

Q: How do special district taxes affect my bill? A: Special districts like fire protection districts, utility districts, or special school districts add additional assessments to your base county tax rate. Your specific districts depend on your property's location within Unicoi County and are listed on your tax bill.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Unicoi County Board of Equalization within specific deadlines, typically within 30 days of receiving your assessment notice. Contact the Unicoi County Assessor's office for appeal procedures and deadlines.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
2025 Tennessee Property Taxescomptroller.tn.gov
02
Reappraisal Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
03
County
Unicoi - County Assessment Info - TN.govcomptroller.tn.gov
04
Important Noticestn.gov
05
Continutncourts.gov
06
Tax Doc
Due Dates and Tax Ratestn.gov
07
february-2020-990-index.csvirs.gov
08
Exemptions - Tennessee Comptroller of the Treasurycomptroller.tn.gov
09
Tax Doc
PROPERTY TAX RELIEF PROGRAMcomptroller.tn.gov
10
Table of Contents 5 Twentieth Revised Sheet No. 4 6 First ...ferc.gov
All sources verified as of 2025 Tax Year

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