Tennessee taxes a home on 25% of its appraised value, multiplied by the county rate plus any city rate per $100. In Bristol, Tennessee, the 2025 city rate of $1.845 plus Sullivan County's $1.6129 came to $3.4579, about $2,593 a year on a home appraised at $300,000. Johnson City and Kingsport use the same formula with their own rates.
How is Tennessee property tax calculated?
The Tennessee Comptroller explains that residential property is assessed at 25% of appraised value, and commercial property at 40%. The tax is the assessed value divided by 100, times the combined rate. A $400,000 home is assessed at $100,000; at a $2.50 rate, the bill is $2,500.
If you live inside city limits, you pay the county rate and the city rate. Outside city limits, you pay the county rate only.
What are the current rates?
- Sullivan County: $1.6129 per $100 of assessed value, the countywide rate in the fiscal 2026 to 2027 tax rate resolution.
- Bristol, Tennessee: city rate of $1.845 per $100 for tax year 2025, on top of the Sullivan County rate.
- Kingsport: city rate of $1.67 for tax year 2025, down from $1.99 in 2024. Part of Kingsport lies in Hawkins County, which has its own county rate.
- Washington County: county rate of $1.71 per $100, adopted in June 2024.
- Johnson City: city rate of $1.66 per $100 for the 2026 tax year, a 28 cent increase approved in August 2026, on top of the county rate.
Rates change after budgets and reappraisals, so confirm the current year with the county trustee and city before you buy.
What does that mean for a real home?
Take a Bristol, Tennessee home appraised at $300,000. It is assessed at $75,000. At the 2025 combined rate of $3.4579 per $100, the annual bill is about $2,593. The same home outside city limits would pay only the county portion.
Reappraisals reset the math. After Washington County's last reappraisal raised values an average of 54%, the state set the county's calculated rate at $1.41, down from $2.15, so higher values do not automatically mean a matching jump in the bill. The county later raised its rate to $1.71.
When are bills due?
Kingsport mails city tax statements between mid September and mid October, and city taxes are due by November 30. Bristol, Tennessee city bills are generally due January 5 of the following year. County taxes are paid to the county trustee.
Are there breaks for older or disabled homeowners?
Tennessee's tax relief program reimburses part of the tax for qualifying low income homeowners 65 and older, disabled homeowners, and disabled veterans. For 2026, relief is figured on the first $32,700 of market value. Apply through the county trustee.
The 65 and older tax freeze is a local option. The Comptroller's 2026 list does not show Washington County, Sullivan County, Johnson City, Kingsport, or Bristol as participants. Talk to your tax professional or attorney about your situation.
Questions
Do Tennessee cities and counties both tax my home?
Yes, if the home is inside city limits. You pay the county rate and the city rate, each per $100 of assessed value, which is 25% of appraised value for a residence. A home outside city limits pays only the county rate, which is one reason two similar houses a mile apart can have different bills.
What is the property tax on a $300,000 home in Bristol, TN?
About $2,593 a year using 2025 rates. The home is assessed at 25%, or $75,000. The Bristol, Tennessee city rate of $1.845 plus the Sullivan County rate of $1.6129 equals $3.4579 per $100. Check the current year's rates with the city and county trustee before you buy.
Why did my tax rate drop after a reappraisal?
After a reappraisal, Tennessee sets a certified rate meant to collect about the same revenue from the higher values. When Washington County values rose an average of 54%, the state set the county rate at $1.41, down from $2.15. Local governments can then vote to raise rates, as Washington County did.
Your tax bill starts with appraised value. For what a home would actually sell for, read What Your Tennessee Home Is Really Worth Today.
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