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Sullivan County Property Taxes

Your Property Taxes: What to Know, What to Do

As someone who has served on Sullivan County’s Budget Committee for seven years, Joyce Crosswhite created this resource to help voters understand property taxes and make sure you’re not paying more than you should.

Disclaimer: This page is for general informational purposes only and is not tax, legal, or financial advice. Eligibility requirements, income limits, tax rates, and deadlines are subject to change. Always verify information with the appropriate county office before making decisions about your property taxes. Information is believed accurate as of February 2026.

Your property value went up — but you have options.

April 1, 2026 Deadline — You May Qualify for Property Tax Relief

If you are 65 or older, permanently disabled, or a disabled veteran, the state may reimburse part or all of your property taxes.

Where to Apply

Sullivan County Trustee’s Office
3411 Highway 126, Suite 104
Blountville, TN 37617

(423) 323-6464

Who Qualifies

General eligibility guidelines are shown below. Your specific eligibility depends on your individual circumstances. Contact the Trustee’s office at (423) 323-6464 for official determination.

Elderly (Age 65+)

  • Total household income $37,530 or less (2025 tax year, based on 2024 income)
  • Own and occupy the home as your primary residence
  • Reimbursement amount varies by income level

Disabled

  • Total household income $37,530 or less (2025 tax year, based on 2024 income)
  • Own and occupy the home as your primary residence
  • Must provide Social Security Administration disability letter

Disabled Veterans

  • No income limit
  • Property value up to $175,000
  • Must provide VA disability rating letter
  • Reimbursement amount based on disability percentage

Important Notes

  • This is a reimbursement, not an exemption. You still pay your taxes, and the state pays you back.
  • You must reapply every year by April 1.

Appeal Process

Think Your Assessment Is Wrong? Here’s How to Appeal

You have the right to challenge your property assessment. Most appeals start and end with an informal review — it’s faster and less formal than you might think.

Informal Review with Property Assessor

(423) 323-6455

Start here. Call the Property Assessor's office to schedule an informal review. Bring comparable sales data, photos of your property, and your reappraisal notice. Many appeals are resolved at this level without going further.

Board of Equalization

If the informal review doesn't resolve your concern, you can appeal to the Board of Equalization — an independent board that holds formal hearings, typically in June. You'll present the same evidence. Contact the Assessor's office to schedule a hearing.

State Board of Equalization

(615) 401-7883

Final level of appeal. If you disagree with the local Board of Equalization decision, you can appeal to the State Board. Most people never need this step.

Understanding Your Bill

How Your Bill Is Calculated

Tennessee only taxes 25% of your home’s value. Once you understand the formula, the numbers start to make more sense.

Step 1

Appraised Value

What the Assessor says your home is worth

Step 2

× 25% = Assessed Value

Tennessee only taxes 25% of residential property

Step 3

Assessed ÷ 100 × $1.6129

= Your estimated county property tax (2025-26 rate)

Example

$270,000 appraised value

× 25% = $67,500 assessed value

$67,500 ÷ 100 × $1.6129 = $1,088.71 estimated county tax (2025-26 rate)

Calculate Your Property Tax

Estimate only — not tax advice. This calculator is for informational purposes only. Uses the 2025-26 county tax rate of $1.6129. Does not include city taxes or special assessments. Contact the Trustee at (423) 323-6464 for official calculations.

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What Happened

What Happened With the 2025 Reappraisal

Tennessee law requires counties to reappraise property values every four years. Home prices between 2021 and 2024 drove values up significantly. The average increase across Sullivan County was 62%.

The Commission did not raise taxes. The certified tax rate dropped from $2.4962 to $1.6129 for the 2025-26 tax year — a reduction designed to keep overall tax revenue neutral.

The Commission voted 22-0 to adopt the certified rate with no increase. Joyce voted for no increase.

But if your property went up more than 62%, your bill may still be higher even at the lower rate. That’s why understanding your options — appealing your assessment or applying for tax relief — matters.

Who Does What

Who Controls What

Property Assessor

(423) 323-6455

Determines the market value of your property. Does NOT set the tax rate or collect payment.

State of Tennessee

Calculates the certified tax rate after each reappraisal to ensure revenue neutrality.

Sullivan County Commission

Votes on the tax rate. Adopted the certified rate with no increase for 2025-26. Joyce voted for no increase.

Sullivan County Trustee

(423) 323-6464

Collects property taxes, sends bills, and processes Tax Relief applications.

Quick Reference

Key Contacts, Dates & Links

Key Phone Numbers

Property Assessor

(423) 323-6455

County Trustee

(423) 323-6464

State Board of Equalization

(615) 401-7883

State Tax Relief Questions

(615) 747-8871

Election Commission

(423) 323-6444

Joyce Crosswhite

(423) 323-9338

Key Dates

  • Late September 2025 — Tax bills mailed
  • October 1, 2025 — Payment period opens
  • February 28, 2026 — Payment due
  • March 1, 2026 — Delinquent (1.5%/month interest)
  • April 1, 2026 — Tax Relief deadline
  • April 15–30, 2026 — Early voting
  • May 5, 2026 — Election Day

Key Links

Joyce has spent seven years on the Budget Committee fighting to keep your taxes low. The Sullivan County Republican Primary is May 5, 2026. Early voting: April 15–30.

Have questions? Call Joyce directly: (423) 323-9338 — she picks up.

The information on this page is provided as a public service and does not constitute tax, legal, or financial advice. Tax rates, eligibility requirements, and deadlines may change. For official guidance specific to your situation, contact the Sullivan County Trustee at (423) 323-6464.

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