Property taxes & reappraisal
What the county commission and the city council have decided about property tax rates and reappraisal.
Where this stands
The record holds 26 decisions on this, from September 2013 to September 2026, at the City of Knoxville City Council and the Knox County Board of Commissioners. [1] [26]
The most recent was on September 15, 2026: Set certified property tax rate at $1.3956 per $100 assessed value — adopted 7-0-0-2. [26]
One of them was decided by a split vote. [22]
The largest dollar amount stated in these decisions is $60,000, in Approve change in income limit for senior property tax freeze. [10]
Estimate your property tax
Residential property in Tennessee is assessed at 25% of its appraised value (Tenn. Code Ann. § 67-5-801).
Knox County: the new rate is not yet stated in the record we hold, so this estimate leaves it out.
City of Knoxville: $1.3956 per $100 of assessed value, as stated in O-74-2026.
Not included: any rate not yet stated in the record we hold; the Town of Farragut, which levies no property tax of its own; exemptions, tax relief and tax-freeze programs; a change to your appraised value on appeal; non-residential property, which is assessed at a different share of its value.
Who voted how — City of Knoxville City Council
| Member | May 18, 2021 [3] | Jul 26, 2022 [6] | Jul 26, 2022 [7] | Aug 9, 2022 [8] | May 30, 2023 [11] | Jun 10, 2025 [18] | Jun 24, 2025 [19] | Sep 15, 2026 [26] |
|---|---|---|---|---|---|---|---|---|
| Amelia Parker | Aye | Aye | Aye | Aye | Aye | Aye | Aye | Aye |
| Andrew Roberto | Aye | Aye | Aye | Aye | Aye | Aye | Aye | — |
| Charles Thomas | Aye | Aye | Aye | Aye | Aye | Aye | Absent | Aye |
| Debbie Helsley | — | — | — | — | — | Aye | Aye | Aye |
| Denzel Grant | — | — | — | — | — | — | — | Aye |
| Doug Lloyd | — | — | — | — | — | — | — | Aye |
| Gwen McKenzie | Aye | Aye | Aye | Aye | Aye | Aye | Aye | — |
| Janet Testerman | Aye | Aye | Abstain | Abstain | Aye | — | — | — |
| Karyn Adams | — | — | — | — | — | — | — | Absent |
| Lauren Rider | Aye | Aye | Aye | Aye | Aye | Aye | Aye | — |
| Lynne Fugate | Aye | Aye | Aye | Aye | Absent | Aye | Aye | Absent |
| Matthew DeBardelaben | — | — | — | — | — | — | — | Aye |
| Nathan Honeycutt | — | — | — | — | — | — | — | Aye |
| Seema Singh | Aye | Aye | Aye | Aye | Aye | Aye | Aye | — |
| Tommy Smith | Aye | Aye | Aye | Aye | Aye | Aye | Aye | — |
Who voted how — Knox County Board of Commissioners
| Member | Dec 16, 2024 [15] | Feb 24, 2025 [16] | May 19, 2025 [17] | Jun 15, 2026 [20] | Jun 15, 2026 [21] | Jul 27, 2026 [22] | Jul 27, 2026 [23] | Aug 31, 2026 [24–25] |
|---|---|---|---|---|---|---|---|---|
| Adam Thompson | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
| Andy Fox | Aye | Aye | Aye | Abstain | Aye | Abstain | Aye | Aye |
| Angela Russell | Aye | Aye | Aye | Abstain | Aye | Abstain | Abstain | Aye |
| Courtney Durrett | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
| Damon Rawls | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
| Gina Oster | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
| Kim Frazier | Aye | Aye | Aye | Absent | Absent | No | Aye | Aye |
| Larsen Jay | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
| Rhonda Lee | Aye | Aye | Aye | Abstain | Aye | Aye | Aye | Aye |
| Shane Jackson | Aye | Aye | Aye | Aye | Aye | Aye | Aye | Aye |
| Terry Hill | Aye | Aye | Aye | Aye | Aye | No | Aye | Aye |
Also decided outside the bodies we cover
- Knox County Property Assessor — sets the appraised value of each property
- Knox County Board of Equalization — hears appeals of appraised values
Every step on the record (26 related decisions, oldest first)
-
[1] · City of Knoxville City Council
September 3, 2013O-171-2013
Set Certified Tax Rate and adjust Ordinance O-80-2013
Source: official minutes (PDF) for September 3, 2013.
-
[2] · City of Knoxville City Council
May 19, 2020O-74-2020
Ordinance to levy a property tax to fund general operations and debt service for fiscal year 2020-2021
Source: official minutes (PDF) for May 19, 2020.
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[3] · City of Knoxville City Council
May 18, 2021O-59-2021
Ordinance to levy property tax for General Fund & Debt Service Fund for FY 2021-2022
Source: official minutes (PDF) for May 18, 2021.
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[4] · Knox County Board of Commissioners
May 24, 2021R-21-5-102-SS
Establish Knox County tax rates for FY2021-2022
Source: official minutes (PDF) for May 24, 2021.
-
[5] · Knox County Board of Commissioners
April 25, 2022R-22-4-903
Approve 4-year reappraisal cycle, 2026 plan, and MOU
Source: official minutes (PDF) for April 25, 2022.
-
[6] · City of Knoxville City Council
July 26, 2022R-230-2022
Execute documents to receive payments from Tennessee Housing Assistance Fund
Source: official minutes (PDF) for July 26, 2022.
-
[7] · City of Knoxville City Council
July 26, 2022Set Certified Tax Rate and amend Tax Rate Ordinance
Adopted 8-0-1-0Roll call & discussion →Source: official minutes (PDF) for July 26, 2022.
-
[8] · City of Knoxville City Council
August 9, 2022O-106-2022
Ordinance setting certified tax rate and amending Tax Rate Ordinance O-57-2022
Adopted 8-0-1-0Roll call & discussion →Source: official minutes (PDF) for August 9, 2022.
-
[9] · Knox County Board of Commissioners
August 22, 2022R-22-8-904
Accept new certified tax rate and establish official tax rate FY23
Source: official minutes (PDF) for August 22, 2022.
-
[10] · Knox County Board of Commissioners
May 22, 2023R-23-5-905
Approve change in income limit for senior property tax freeze
Source: official minutes (PDF) for May 22, 2023.
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[11] · City of Knoxville City Council
May 30, 2023O-70-2023
Ordinance levying property tax to fund General Fund and Debt Service Fund operations
Source: official minutes (PDF) for May 30, 2023.
-
[12] · Knox County Board of Commissioners
June 5, 2023R-23-6-102-SS
Establish Knox County Tax Rates for FY 2023-2024
Source: official minutes (PDF) for June 5, 2023.
-
[13] · Knox County Board of Commissioners
May 20, 2024R-24-5-802
Establish Knox County Tax Rates for FY 2024-2025
Source: official minutes (PDF) for May 20, 2024.
-
[14] · Knox County Board of Commissioners
October 28, 2024R-24-10-902
Approve MOU for real property tax valuation services
Source: official minutes (PDF) for October 28, 2024.
-
[15] · Knox County Board of Commissioners
December 16, 2024R-24-12-906
Request to allow additional penalty for property tax relief
Source: official minutes (PDF) for December 16, 2024.
-
[16] · Knox County Board of Commissioners
February 24, 2025R-25-2-902
Approve transition from 4-year to 2-year property reappraisal cycle
Source: official minutes (PDF) for February 24, 2025.
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[17] · Knox County Board of Commissioners
May 19, 2025R-25-5-802
Establish Knox County Tax Rates for Fiscal Year 2025-2026
Source: official minutes (PDF) for May 19, 2025.
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[18] · City of Knoxville City Council
June 10, 2025Exempt food sales from local option sales tax increase
Source: official minutes (PDF) for June 10, 2025.
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[19] · City of Knoxville City Council
June 24, 2025O-72-2025
Exempt food retail from local option sales tax increase
Source: official minutes (PDF) for June 24, 2025.
-
[20] · Knox County Board of Commissioners
June 15, 2026R-26-6-101-SS
General county budget for fiscal year 2027
Adopted 7-0-3-1Roll call & discussion →Source: official minutes (PDF) for June 15, 2026.
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[21] · Knox County Board of Commissioners
June 15, 2026R-26-6-102-SS
Knox County tax rates for fiscal year 2027
Source: official minutes (PDF) for June 15, 2026.
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[22] · Knox County Board of Commissioners
July 27, 2026O-26-7-103
Require budget adoption in two readings (First Reading)
Motion: Substitute motion to defer to the August 2026 meeting Ordinance O-26-7-103 Ordinance of the Commission of Knox County, Tennessee, amending the Knox County Code, Chapter 2, Article VIII, Division 4, Se...
Source: official minutes (PDF) for July 27, 2026.
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[23] · Knox County Board of Commissioners
July 27, 2026O-26-7-103
Require budget adoption in two readings (First Reading)
Motion: Motion to approve Ordinance O-26-7-103 - Ordinance of the Commission of Knox County, Tennessee, amending the Knox County Code, Chapter 2, Article VIII, Division 4, Section 2-548, “Adoption of Consolid...
Adopted 10-0-1-0Roll call & discussion →Source: official minutes (PDF) for July 27, 2026.
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[24] · Knox County Board of Commissioners
August 31, 2026R-26-8-911
Accept new certified tax rate and establish official tax rate for FY2026-2027
Source: official minutes (PDF) for August 31, 2026.
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[25] · Knox County Board of Commissioners
August 31, 2026O-26-7-103
Ordinance requiring budget adoption in two readings (Second Reading)
Source: official minutes (PDF) for August 31, 2026.
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[26] · City of Knoxville City Council
September 15, 2026O-74-2026
Set certified property tax rate at $1.3956 per $100 assessed value
Source: official minutes (PDF) for September 15, 2026.
A curated grouping of the record, possibly incomplete.