News release

County Statement Regarding Property Reappraisal Notices

Property owners across Sevier County may have recently received assessment change notices as part of the countywide reappraisal process. This process is required by the State of Tennessee, conducted by the Sevier County Property Assessor’s office every five years, and overseen by the State of Tennessee Office of the Comptroller of the Treasury. The State Comptroller requires the Sevier County Property Assessor to review and update property values for roughly 90,000 parcels so they reflect current market values during the reappraisal year.

As with many counties across the state, property values in Sevier County have increased based on current market conditions and recent sales data. While appraised values have changed, this does not necessarily mean taxpayers will see an increase in their property tax payment.

Following a reappraisal, state law requires that a certified property tax rate be calculated to ensure that overall property tax collections remain consistent with previous years. This certified rate is determined through a state-established process and reflects the updated total value of property across the county. The Sevier County Board of Commissioners will then adopt a final property tax rate.

As part of this process, the property tax rate will be lowered, and Sevier County is expected to have one of the lowest, if not the lowest, aggregate property tax rates in the State of Tennessee.

Because property values and market conditions vary, individual tax bills may differ. Some property owners may see an increase, while others may see a decrease.

Property owners who have questions about their assessment or believe their property value is inaccurate are encouraged to contact the Sevier County Property Assessor's Office at (865) 774-3756, Monday through Friday from 8:00 AM to 4:30 PM, email reappraisal@seviercountytn.gov, or file an appeal with the Board of Equalization.

Additionally, helpful tools are also available online to estimate potential property tax impacts:

  • Primary Home and Vacant Land Tax Estimator

https://seviercountytn.gov/government/county_officials/primary_home___vacant_land_tax_estimator_2026.php

  • Short Term Rental Tax Estimator

https://seviercountytn.gov/government/county_officials/short_term_rental_tax_estimator_2026.php