Knox County Property Tax: Rates, Appeals & Exemptions

Knox County Property Tax Appeals: The Short Answer

If you think your Knox County home is over-assessed, start with an informal review at the Knox County Property Assessor's office — most homeowners can do this before the formal deadline. If that doesn't resolve it, you must file a formal appeal with the Knox County Board of Equalization (CBOE), which meets each year during the month of June; that is the deadline that matters, not your tax bill's due date. Appeals are filed with the Assessor's office at the Knoxville City-County Building, 400 Main Street, Knoxville, TN 37902, or online through the Assessor's "File an Appeal" tool.

How Assessments Work in Knox County

The Knox County Property Assessor's office values every parcel in the county as of January 1 each year — that's the legal valuation date under Tennessee law, no matter when you actually file or receive a notice. Assessment change notices go out by May 20.

Unlike most Tennessee counties, which reappraise every 4, 5, or 6 years, Knox County is on an unusually fast 2-year reappraisal cycle, so values are updated far more often than in neighboring counties. 2026 is a reappraisal year in Knox County, meaning countywide values were reset and informal appeal periods were offered specifically for the new appraisals. In non-reappraisal years, your assessment generally carries forward unless you've made improvements, sold the property, or the Assessor makes a correction.

Once a value is set, Tennessee law converts it to an "assessed value" using a fixed ratio by property type:

• Residential property: 25% of appraised value
• Commercial and industrial property: 40% of appraised value
• Business personal property: 30% of appraised value

So a home appraised at $300,000 has an assessed value of $75,000 — that assessed value, not the appraised value, is what your local tax rate is applied to.

Should You Appeal? What Actually Persuades the Board

An appeal only makes sense if you believe the Assessor's appraised value — not your tax rate or tax bill amount — is wrong as of January 1. The Board of Equalization cannot lower your taxes because you think rates are too high; it can only correct the estimate of what your property is worth.

Evidence that tends to move the needle:

• Closing statements or an appraisal from a recent purchase near the valuation date
• Comparable sales of similar homes in your immediate neighborhood (not city-wide averages)
• Photos and repair estimates documenting condition issues the Assessor's records don't reflect (foundation problems, roof age, flood damage, etc.)
• An independent fee appraisal, especially for higher-value or unusual properties

Evidence that generally doesn't work: comparing your assessed value to a neighbor's, general complaints about rising taxes, or hardship arguments — those belong in the Tax Relief/Freeze programs described below, not an appeal.

How to File: Informal Review, Then the Board of Equalization, Then the State

Knox County's appeal path has three distinct stages, and skipping a step can cost you your right to go further:

1. Informal review with the Assessor's office. In reappraisal years like 2026, Knox County offers a designated informal-appeal window shortly after new values are mailed; results are typically sent back in mid-to-late June. This step is optional but resolves many disputes without a hearing, and it costs nothing.
2. Formal appeal to the Knox County Board of Equalization (CBOE). The CBOE meets every year during the month of June. You must appeal to this county board first — you cannot skip straight to the state — and you should bring your evidence packet to the hearing (or submit it as instructed by the Assessor's office).
3. Appeal to the State Board of Equalization (SBOE). If you disagree with the CBOE's decision, Tennessee law gives you until August 1 of the tax year, or 45 days after the county board's decision notice was mailed — whichever is later — to appeal to the SBOE. A case goes first to an administrative judge, who must issue an Initial Decision and Order within 90 days of the hearing; from there you have 30 days to appeal to the Assessment Appeals Commission, and 15 days after that decision to petition the full State Board. The SBOE cannot accept an appeal at all after March 1 of the year following when your right to appeal began — so don't let a formal appeal slide past year-end.
4. Chancery Court. As a final option, SBOE decisions can be challenged in Chancery Court within 60 days of the order becoming final.

Grove Hopper does not file appeals on your behalf and is not a law firm — we help you understand and prepare your case, but you review, sign, and submit everything yourself with the Assessor's office or the appropriate board.

Property Tax Rate

Knox County's property tax rate is set annually by the County Commission, and if you live inside Knoxville or another municipality, the city adds its own rate on top of the county rate. Because the rate changes from year to year (and can shift further in reappraisal years like 2026, when the county is required to recalculate a revenue-neutral "certified" rate before Commission can adjust it), the current dollar-per-$100 figure is best confirmed directly through the Assessor's property tax calculator or the Trustee's online lookup rather than relying on a fixed number. Using the assessment ratios above, your tax bill is calculated as: appraised value × assessment ratio (25% for a home) = assessed value; assessed value ÷ 100 × the current combined tax rate = your bill.

When Knox County Property Taxes Are Due

Knox County property tax bills become payable starting October 1 of the tax year, and the deadline to pay without penalty is February 28 of the following year. This due date is entirely separate from your appeal deadline — paying your bill on time does not waive your right to appeal the underlying value, and appealing does not extend how long you have to pay. If you're appealing a bill you've already received, most homeowners still pay by February 28 to avoid interest and pursue a refund or adjustment if the appeal succeeds.

Property Tax Relief and Tax Freeze for Seniors, Disabled Homeowners, and Veterans

Tennessee runs two separate homeowner-relief programs, both administered locally through the Knox County Trustee's office, and both require you to reapply and re-prove eligibility every year:

Property Tax Relief reimburses part of your tax bill for:

• Low-income elderly homeowners (65+) and disabled homeowners, subject to a combined household income limit — Knox County's Trustee publishes a combined-income limit of $37,530 for this category on its 2025 applications, with relief worth about $91 per year
• Disabled veterans (or their surviving spouses) with a service-connected, total-and-permanent disability rating and an honorable discharge — this category has no income limit, with relief worth about $487 per year on the 2025 application

Property Tax Freeze locks in your tax bill at the amount owed the year you first qualify, so future increases in value or rate don't raise what you pay (your bill can still go down). To qualify you must be 65 or older by December 31 of the application year, own and occupy the home as your principal residence, and meet an income limit that the state Comptroller recalculates for Knox County every year using a statutory formula — Knox County's published combined-income limit for the Freeze is $61,920 on its 2025 application.

Applications for both programs are filed through the Knox County Trustee's office (400 Main Street, Suite 427, Knoxville, TN 37902; trustee@knoxcounty.org; 865-215-2305), not the Assessor. Because reapplication is required annually, missing the May deadline in any given year means waiting until the next cycle.

How to Look Up Your Property Record

You can pull your official parcel record — appraised value, assessment history, property characteristics, and sketch — free through Knox County's property search portal at propertyinfo.knoxcountytn.gov. For maps and GIS layers (flood zones, zoning, aerial imagery), use the Knox County Geographic Information System (KGIS) at kgis.org. Your parcel record is also the fastest way to check whether your informal review or formal appeal has been logged.