Knox County Property Tax & Tax Boundary Guide
Quick Summary: Understanding how property taxes are calculated in East Tennessee is critical when relocating or purchasing real estate in Knox County. In Tennessee, residential property is assessed at 25% of its appraised market value. Tax bills vary significantly depending on tax boundary lines: homes inside Knoxville city limits pay both Knox County tax and City of Knoxville municipal tax, whereas homes in unincorporated county communities (such as Hardin Valley, Powell, Halls, or Karns) and the Town of Farragut pay only Knox County property taxes.
Disclaimer: The property tax calculations, rates, assessment ratios, and tax boundary information provided in this guide are accurate as of 2026. Property tax rates, reappraisal values, and local municipal levies are subject to change by local governing bodies (such as the Knox County Commission and Knoxville City Council). Always verify official assessment data through the Knox County Property Assessor’s Office or KGIS prior to closing on a property.
| Municipality / Tax District | County Tax Applied? | City / Municipal Tax Rate | Est. Tax on $400k Home (Assessed: $100k) |
|---|---|---|---|
| City of Knoxville | Yes (Knox County) | $2.1556 per $100 assessed | Higher (Combined City + County Levy) |
| Unincorporated Knox County (Hardin Valley, Karns, Halls, Powell, Gibbs) | Yes (Knox County) | None ($0.00) | Standard Knox County Rate Only |
| Town of Farragut | Yes (Knox County) | None ($0.00 municipal tax) | Standard Knox County Rate Only |
| City of Maryville (Blount County) | Blount County Rate | Maryville City Tax Applies | Varies by Blount County Certified Rate |
| City of Oak Ridge (Anderson County) | Anderson County Rate | Oak Ridge City Tax Applies | Varies by Anderson County Certified Rate |
| Lenoir City (Loudon County) | Loudon County Rate | Lenoir City Tax Applies (or County-Only in outskirts) | Varies by Loudon County Certified Rate |
How Knox County Property Taxes Are Calculated
Tennessee state law mandates a standardized formula to determine annual property tax bills:
Appraised Value: The total fair market value of your property determined by the Knox County Property Assessor.
Assessment Ratio: Residential real estate in Tennessee is assessed at 25% of appraised market value (Commercial is assessed at 40%).
Tax Rate: The combined tax rate per $100 of assessed value set by county and municipal governments.
Annual Property Tax Formula:
Annual Tax = [ (Appraised Value × 0.25) ÷ 100 ] × Tax Rate
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Essential Tax Boundary & Reappraisal Nuances
The Farragut Advantage: While the Town of Farragut is an incorporated municipality, it carries no municipal property tax. Farragut residents pay only Knox County property tax, funding municipal operations through local-option sales taxes.
Knox County Reappraisal Cycle: Knox County operates on a 2-year reappraisal cycle to update property values to current market conditions. Tennessee's "certified tax rate" law requires tax rates to be adjusted downward following reappraisals so governing bodies do not receive a windfall simply due to rising market values.
Tennessee State Tax Benefits: Tennessee charges 0% State Personal Income Tax on earned wages, making property tax and sales tax the primary local revenue streams.
How do I find out if a home is inside Knoxville city limits or in unincorporated Knox County?
Do not rely strictly on postal mailing addresses. Search the property parcel on KGIS (Knoxville-Knox County Geographic Information System) to view the exact municipal tax boundary layer before submitting an offer.
Does Tennessee offer property tax relief programs for senior citizens or disabled veterans?
Yes. Tennessee offers a Property Tax Relief Program for low-income seniors (65+) and disabled homeowners, as well as tax relief for 100% service-connected disabled veterans (with no income limit) on a portion of their property's market value.
When are Knox County property taxes due each year?
Knox County property tax bills are typically mailed in October and are payable through the end of February of the following year without interest or penalties.