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Updated 2025 Tax Year

Union County
Property Tax Guide

Everything you need to know about property taxes in Union 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
Base rate varies by district due to special taxing districts for fire protection and municipal services
Exemptions
4+ Available
Section 1

How Property Tax Works

Union County, Tennessee operates under a property tax system that funds essential local services including schools, law enforcement, road maintenance, and county operations. Property taxes are assessed annually based on the appraised value of real estate and personal property, with the Tennessee Department of Revenue overseeing assessment practices at the county level. The effective tax rate varies depending on your specific location within Union County due to special taxing districts that may impose additional levies for services like fire protection, utilities, or municipal services.

The county follows Tennessee's assessment practices where residential property is assessed at 25% of appraised market value, while other property types have different assessment ratios. Union County's tax rates have historically ranged around $2.14 per $100 of assessed value, though rates can vary significantly based on which special taxing districts apply to your property. Property owners should note that their actual tax burden depends not only on the base county rate but also on any additional district-specific assessments that apply to their location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed)Description
County General Fund$1.2500*Basic county operations and services
County Debt Service$0.2850*Bond payments and debt obligations
School Operating$0.4500*Union County school system operations
School Debt$0.1549*School construction and improvement bonds
Base County Total$2.1399*Combined rate before special districts
Fire DistrictsVariesAdditional levy for fire protection services
Utility DistrictsVariesWater, sewer, and utility infrastructure
Municipal DistrictsVariesCity services for incorporated areas

*Rates shown are from the most recent available data (2020). The FY 2025-2026 rates may differ and should be confirmed with Union County officials.

Note: Your actual tax rate depends on which special taxing districts apply to your property location. Contact the Union County Trustee's office at (865) 992-8043 for current rates specific to your address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Union 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 Union County are additional property tax bills issued when there are changes in property ownership, value, or use that occur after the annual assessment roll is completed. The most common triggers include new construction completion, property transfers that remove exemptions, additions or improvements that increase assessed value, and changes in property use classification (such as converting agricultural land to residential).

When supplemental taxes are issued, they are calculated by taking the difference between the old assessed value and the new assessed value, multiplying by the applicable tax rate, and prorating for the remaining months in the tax year. For example, if you complete a $50,000 home addition in January that increases your assessed value by $12,500 (25% of market value), and your total tax rate is $2.14 per $100, you would owe an additional $267.50 ($12,500 ÷ 100 × $2.14) prorated for the remaining portion of the tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (25%): $75,000
  • Homestead Credit Applied: -$1,250 (25% of $5,000 exemption)
  • Net Taxable Value: $73,750
  • Tax Rate: $2.14 per $100
  • Annual Tax: $1,578 ($73,750 ÷ 100 × $2.14)
  • Monthly Payment: $131

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (25%): $150,000
  • Homestead Credit Applied: -$1,875 (25% of $7,500 for joint owners)
  • Net Taxable Value: $148,125
  • Tax Rate: $2.14 per $100
  • Annual Tax: $3,170 ($148,125 ÷ 100 × $2.14)
  • Monthly Payment: $264

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (25%): $250,000
  • Homestead Credit Applied: -$1,875 (25% of $7,500 maximum)
  • Net Taxable Value: $248,125
  • Tax Rate: $2.14 per $100
  • Annual Tax: $5,310 ($248,125 ÷ 100 × $2.14)
  • Monthly Payment: $442

Note: Homestead credits require annual application and are NOT automatic. Examples use historical rates for illustration.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Union County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders mandate escrow regardless of down payment amount. Your lender collects approximately 1/12 of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account. When Union County property taxes become due on December 1st each year, your lender pays the bill directly from your escrow account.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, which may result in payment adjustments if your property taxes increase due to reassessment or rate changes. You should receive an annual escrow statement showing deposits, payments, and any surplus or shortage. If you pay your own property taxes, you're responsible for making payments to the Union County Trustee by the December 1st deadline. Property owners can verify tax payments and balances through the Union County Trustee's office, and it's advisable to confirm your lender has made timely payments to avoid penalties or interest charges.

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Section 6

Frequently Asked Questions

Q: When are Union County property taxes due for FY 2025-2026? A: Property taxes are due December 1, 2025. Payments become delinquent after this date and accrue penalties and interest. The Union County Sheriff maintains delinquent tax listings through April 15th, with annual tax sales typically held in September.

Q: What tax credits are available and do I need to apply? A: Union County offers homestead credits of $5,000 for individual owners and $7,500 for joint owners, senior citizen credits for those 65+, and veteran/disability credits. All credits require annual application - they are NOT automatic. Contact the Union County Assessor at (865) 992-2085 for applications and deadlines.

Q: How does the homestead credit work? A: The homestead credit reduces your assessed value by $5,000 (individuals) or $7,500 (joint owners), which translates to lower taxes. More importantly, it caps annual assessment increases to protect against dramatic tax hikes. You must file an application with the County Assessor's office to receive this benefit.

Q: When are properties reassessed in Union County? A: Tennessee requires county-wide reappraisals every 4-6 years. Union County's assessment schedule follows state guidelines. Property owners receive notices of value changes and have appeal rights. Contact the Union County Assessor's office for the current reappraisal schedule.

Q: What are the penalties for late property tax payments? A: Delinquent taxes accrue interest and penalties immediately after December 1st. Interest rates and penalty structures are set by state law. Contact the Union County Trustee at (865) 992-8043 for current penalty rates and payment options.

Q: Can I pay my property taxes online? A: Check with the Union County Trustee's office at (865) 992-8043 or visit their website for current online payment options. Many Tennessee counties now offer online payment systems for property taxes.

Q: How do special taxing districts affect my tax bill? A: Your location determines which special districts apply - fire protection, utility districts, or municipal services. These add to your base county rate. Your tax bill should itemize all applicable district charges. Contact the Trustee's office to understand which districts apply to your specific address.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Union County Board of Equalization within specific deadlines following reassessment notices. The County Assessor's office can provide appeal forms and deadlines. You may present evidence of comparable sales, property conditions, or errors in assessment data.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
the budget of - Union County Tennesseeunioncountytn.gov
02
County
Union County, Tennesseeunioncountytn.gov
03
Tax Doc
Property Tax - City of Union Cityunioncitytn.gov
04
County
Delinquent Taxes - Union County Clerkunion.countyclerk.us
05
Reappraisal Schedule - Tennessee Comptroller of the Treasurycomptroller.tn.gov
06
Tennessee's Homestead Exemptionstn.gov
07
County
Union County Taxnacdashboard.nara.gov
08
TENNESSEE'S HOMESTEAD EXEMPTIONS Adjusting ...tn.gov
09
Tax Doc
How to Calculate Your Tax Billcomptroller.tn.gov
10
County
Union County, Tennessee - Tennessee Comptroller of the Treasurycomptroller.tn.gov
All sources verified as of 2025 Tax Year

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