The Fayette County, TN property tax rate is $0.9310 per $100 of assessed value, set by the Board of Commissioners and applied to every taxable parcel in the county.1Fayette County. FAQ If your property sits inside an incorporated city, you also owe a separate municipal rate on top of that county figure. The Fayette County Trustee collects the tax and the Board reviews the rate each year during the budget process, so it can move from one tax year to the next.2Fayette County. Trustee
City Rates Added On Top
The $0.9310 county rate applies everywhere in Fayette County, whether the parcel is rural or in city limits.3Fayette County. Calculating Property Taxes Municipal rates are separate line items that stack on top. Two examples published by the Tennessee Comptroller:
- Oakland: $0.6342 per $100 of assessed value
- Piperton: $0.4051 per $100 of assessed value
Somerville, Gallaway, Moscow, and Rossville each set their own rates as well.4Tennessee Comptroller of the Treasury. Fayette – County Assessment Info An Oakland homeowner pays both the county’s $0.9310 and Oakland’s $0.6342. For the current rate in your municipality, check the Comptroller’s page or call the Trustee’s office.
How the Rate Turns Into a Bill
Tennessee taxes only a portion of a property’s appraised market value. State law fixes the assessment ratios and they apply uniformly across every county:5Justia Law. Tennessee Code 67-5-801 – Classification and Rate of Assessment of Property
- Residential and farm property: 25% of appraised value
- Commercial and industrial property: 40% of appraised value
- Public utility property: 55% of appraised value
Tangible personal property used for business (equipment, furniture, fixtures) is assessed at 30%.6Tennessee Comptroller of the Treasury. Tangible Personal Property
The formula is simple. Multiply the appraised value by the ratio to get the assessed value, divide by 100, then multiply by the tax rate.7Tennessee Comptroller of the Treasury. How to Calculate Your Tax Bill For a home appraised at $300,000:
- Assessed value: $300,000 × 25% = $75,000
- County tax: $75,000 ÷ 100 × $0.9310 = $698.25
If that home sits inside Oakland, run the same math with Oakland’s $0.6342 rate for roughly $475.65 in city tax, bringing the combined bill to about $1,173.90.3Fayette County. Calculating Property Taxes A property outside any city would owe only the $698.25 county portion.
When Payment Is Due
Property taxes are due and payable on the first Monday in October each year. Whoever owns the property on January 1 of the tax year is responsible for the whole year’s bill, even if the property changes hands later. Taxes become delinquent on March 1 of the following year.8UT County Technical Assistance Service. Interest – Delinquent Taxes
Once March 1 hits, interest of 1.5% per month starts accruing, which equals 18% per year. There is no grace period. Missing the February deadline by a day triggers the first month’s charge.8UT County Technical Assistance Service. Interest – Delinquent Taxes If delinquency continues long enough, the county can file suit and force a tax sale, so contact the Trustee early if you can’t pay on time.
The Trustee accepts payment by mail (check or money order to the Somerville office), in person at the county courthouse, or online through the Trustee’s portal by credit card, debit card, or electronic check. Online payments carry a processing fee set by the third-party processor.9Fayette County. Payment Options You’ll need your Parcel ID, which appears on the fall tax statement or in the Trustee’s online lookup.
Programs That Reduce What You Owe
Tennessee runs a state-funded tax relief program that reimburses part of the bill for qualifying homeowners. You still pay the full amount to the Trustee, and the state sends a reimbursement check. Applications go through the Fayette County Trustee’s office.
Elderly and Disabled Homeowners
Homeowners 65 or older, or those permanently and totally disabled, qualify for relief on a primary residence if total annual household income from all sources (including Social Security, pensions, and investment income) stays under the cap set each year in the state’s General Appropriations Act. The cap adjusts with the Social Security cost-of-living increase; for the 2025 tax year it was $37,530.10Tennessee Comptroller of the Treasury. 2025 Property Tax Relief Brochure Relief is calculated on the first $32,700 of full market value for tax year 2026.11MTAS. Property Tax Relief for the Elderly and Disabled
Disabled Veterans
Severely disabled veterans and their surviving spouses have a separate program with no income limit, and relief is calculated on the first $175,000 of market value. Qualifying disabilities include paraplegia, loss or loss of use of two or more limbs, legal blindness, a total and permanent VA disability rating, or a 100% rating due to being a prisoner of war. The veteran must own and use the property as a primary residence.12Tennessee Department of Veterans Services. Property Tax Relief for Disabled Veterans
Appealing Your Appraised Value
The rate is fixed by the Board, but the appraised value driving your bill can be challenged. Start informally by contacting the assessor’s office with evidence that the value is wrong. Many disputes resolve there.
If the informal route doesn’t produce a change, file a formal appeal with the Fayette County Board of Equalization. These boards typically convene on June 1 and stay in session as long as needed to hear appeals.13Tennessee Comptroller of the Treasury. County Boards of Equalization Call the assessor for the exact deadline. At the hearing, bring recent comparable sales, an independent appraisal, photos of damage or deferred maintenance, and repair estimates.
You can escalate to the State Board of Equalization, generally within 45 days of the county board’s decision. Skipping the county board typically forfeits any further appeal.13Tennessee Comptroller of the Treasury. County Boards of Equalization
Reappraisal Cycles
Tennessee law requires every county to reappraise all real property on a four-to-six-year cycle. The default is six years; the state board of equalization may approve a four-year cycle, and the assessor and county legislative body may adopt a five-year cycle.14MTAS. Reappraisal In a reappraisal year the assessor updates values to current market conditions, which can move your appraised value up or down even when nothing about the property changed. That’s the year to review the assessment closely and appeal if the new figure looks inflated. The Tennessee Comptroller publishes the schedule showing when Fayette County’s next reappraisal is due.