One of our goals is to provide county officials with information that is useful in the operation of their offices. The following information represents a compilation of tax statistics for county governments in Tennessee. The information provided is current as of the date of its publication; however, changes may take place due to the dynamic nature of county government.
Information on local litigation taxes is not included in our reports; however, most counties do levy litigation taxes in varying amounts and for a myriad of purposes. The ease of passage of litigation tax (by resolution of the CLB) has made it a popular source of much needed revenues. For more information on litigation taxes in Tennessee, please see County Litigation Taxes (CTAS-1641) in e-Li, our electronic library.
We have provided buttons on each tab below with which you may download these data. Note: Each button will only download that table's data. If you have questions or need help, please contact your CTAS County Government Consultant. Please use the dropdown menu at the upper left of each table to view other years' data. If you need data prior to 2021, please visit our archived Tennessee County Tax Statistics publications.
The county legislative body sets the tax rate annually. Rates adopted by fund type are shown below. Please note that not all rates are levied countywide. These instances can occur for a variety of reasons. For example, counties may provide certain services only to residents in the unincorporated parts of the county. This is typically because cities are already providing those services to their residents. Another example is in the case of special school districts, which have their own taxing jurisdictions. In those cases, the total tax rate reflected in the last column shows the rate paid by a county taxpayer living in the special district. It is also important to note that municipal property tax rates are not included in this data.
The county assessor's duties include two basic functions: appraisal and assessment of taxable real and personal property in the county that is not appraised by the state. For purposes of ad valorem taxation of property, the assessor of property places a value on commercial, industrial, residential, and farmland, including mineral rights and taxable leaseholds, but public utility property is valued by the state.
Counties may levy a tax on motor vehicles (wheel tax) by any of the following methods: passage of a resolution by a two-thirds vote of the county legislative body at two consecutive regular county legislative body meetings; by passage of a resolution by the county legislative body by a regular majority with approval and referendum provided for in the resolution; and, by private act. The rates are set forth in the resolutions or private acts. The distribution may be designated for any county purpose specified by the resolution or private act.