For City Tax Questions:
City of Knoxville Revenue Office
OR email to firstname.lastname@example.org
For County Tax Questions:
Knox County Trustee
For Questions About Deeds:
Register of Deeds
For Questions About Property Values:
Current Sales Tax Rate:
9.25% (7% state, 2.25% local)
City Property Tax Rate:
$2.3857 per $100 assessed value
County Property Tax Rate:
$2.32 per $100 assessed value
Payment of Property Taxes
Property taxes are the main source of funding for the city's many
services and programs such as police and fire protection, codes enforcement,
parks and public transportation.
Taxes are due on October 1 and will be considered delinquent and subject
to penalty and interest charges of one percent each per month from March
1 of the following year.
due October 1 of each tax year and are delinquent the following
You may take a 1% discount (calculated for you on your bill) if you
pay before October 31. The discounted amount to pay is indicated on tax bills the City mails annually.
Payments by personal check or money order are accepted. The City now offers on-line and telephone payment via credit cards or checking account debit.
here to pay online. To pay by telephone, call 1-866-378-2937. Additional fees apply to credit or debit card payments. These fees are not paid to the City.
Enclose a self addressed, stampled envelope with your payment if a
receipt is needed. Receipts are only sent if requested.
Property taxes can be paid by mail to P.O. Box 15001, Knoxville, TN
37901-5001 or in person at the downtown Property Tax Office
The downtown Property Tax Office is open from 8 a.m. to 4:30 p.m.
Monday through Friday and is located in room 445 of the City County
Building, 400 Main Street, in downtown Knoxville.
Property Tax Discounts
The city offers a one percent discount for full payment of property
taxes by the end of October. Remember that the discount applies to
city real estate taxes.
Property Tax Assessment
The property tax assessment is provided by the Knox County Property
Assessor as the city does not appraise property. Questions regarding
the appraised value of property should be directed to the Property
Assessor's Office at 865-215-2360 or www.knoxcounty.org/property.
Residential property is assessed at 25 percent of the appraised value
and taxes are levied on each $100 of assessed value.
The assessment rate on commercial property is 40 percent of appraised
value; personal property assessed at 30 percent of appraised value,
and public utilities at 55 percent of appraised value.
People who purchase property should contact the Revenue Office Property
tax section to request a tax bill for that property. Any prorating
of taxes must be done between the buyer and seller, and tax liability
follows the property.
Even if the seller has agreed to pay taxes, any unpaid taxes will
remain with the property and become the obligation of the new owners.
Agreements between the seller and buyer have no effect on the city's
obligation to collect taxes or the legal guidelines the city follows
in such matters.
State Property Tax Relief
The city participates in a State of Tennessee program that helps elderly
and disabled citizens below certain income guidelines pay their property
Contact the Property Tax Office at 865-215-2084 to see if you qualify
for state tax relief.
Common Errors to Avoid
Paying the full amount when discount is due or applying the discount
when paying after the end of October.
Paying base tax when the penalty and interest are due.
Paying an incorrect penalty and interest amount.
Paying an incorrect amount for multiple properties due to error
Not signing the check.
Not including a copy of the bill with your payment requiring research
into the property to insure proper credit is given.
Sending city payments to the county or county payments to the city.
Paying for the current tax year when delinquent taxes are due as
the city is required by state law to apply payments to the oldest
Taking a discount on personal property or public utility taxes. Discounts
apply only to real estate taxes.