Taxes are as old as civilizations, although way back in time they could be paid with some grain and a pig or chicken. What’s the old saying? Nothing’s certain but death and taxes. Click for More News
Recently, the citizens of Rutherford County received new property tax appraisals, as mandated by state law. While those in Davidson and Williamson counties dealt with this costly issue last year, those living in Murfreesboro, Smyrna and the rest of the county are dealing with the issue in 2026. And now that the reappraisals have been sent out, the county will determine a new tax rate.
The bone of contention with taxes has always been, “how much is too much?” That being said, those in charge of setting property taxes in Rutherford County and its cities are working hard to keep things fair while following Tennessee laws.
Homeowners who think their home value should be lower, can reach out to the assessor’s office to contest the rate through the public portal on their website at www.rcpatn.com, or by texting Smart Rutherford at 629-218-4977.
Reappraisals and New Property Tax Rates
In Rutherford County, there is concern over the reappraisals that have taken place this year, with significant increases in residential property values. The median property value increased by 26% based on these new evaluations, however some online have noted that the value of their homes has gone up more than 50%, with several saying that it has doubled.
“Overall, values grew by more than $29 billion across the county since the last assessment in 2022,” says an article on WKRN’s website, “but that doesn’t necessarily mean every resident will automatically pay more in property taxes.”
About $10.5 billion of this increase came from new construction, while the rest, $18.6 billion, were generated from rising real estate values across the county. The county’s total assessed value now stands at $21.19 billion, compared to $15.24 billion in 2022 and $16.52 billion in 2025.
Tennessee Property Taxes Laws
The state of Tennessee has laws prohibiting local governments from increasing property tax rates by more than the current inflation rate plus 2% annually or by more than the rate of inflation plus 6% over a three-year period, unless the taxes are levied to pay for bonds. Any increases above these rates require voter approval.
After a property reappraisal, which is required to take place every six years, counties and cities recalculate the tax rate to ensure that the total revenue collected remains the same as the previous year. This rate is called the certified tax rate. However, if a local government wishes to increase this tax rate after the reappraisal takes place, then there must be public hearings to allow input from the community.
What the Tennessee certified revenue-neutral tax rate means is that when property values rise significantly across a county, this state law requires the tax rate to be adjusted downward so local governments can’t use it as a means to increase tax revenue.
Even with the increased property value, “A third of the properties are going to go up… a third are going to stay about the same, and a third are going to drop… That’s the statistics involved with the taxes,” Rutherford County Property Assessor Rob Mitchell told News 2. “If your assessed value didn’t increase more than 26%, your taxes are actually going down next year, even if your value went up.
How to Calculate New Tax Bill
Those wishing to calculate what their 2026-2027 property taxes will be with the new assessments and new property tax rate can do a few simple calculations.
First of all, residential property is taxed at 25% of the assessed value. So, if a home is worth $400,000, then the taxable amount is $100,000. This number is then divided by 100, totaling $1,000. To estimate total taxes, multiply $1,000 by the tax rate.
According to WGNS radio, “The newly certified 2026 revenue-neutral tax rates…are $1.4885 for Rutherford County, $0.7529 for the City of Murfreesboro, $0.4258 for the Town of Smyrna, $0.4359 for the City of La Vergne and $0.3093 for the City of Eagleville.
Property Tax Relief Programs
There are two tax relief programs available to residents of Rutherford County who fulfill the requirements: the Property Tax Relief Program and the Property Tax Freeze Program.
The Property Tax Relief Program is state-based and administered by the Rutherford County Trustee’s office. This program provides assistance to low-income elderly and disabled homeowners, as well as disabled veteran homeowners or their surviving spouses. The income limit for elderly and disabled residents seeking assistance from this program is $38,470 or less per year.
Eligible home owners who apply for the Property Tax Freeze Program are able to freeze their property taxes to a base amount determined by the taxes owed in the year the homeowner first qualifies. Requalification occurs annually, but the rate will remain the same as long as qualification continues. To qualify, the homeowner must be a resident who is 65 years or older by December 31st of the tax year for which they are applying. The home must be their primary residence. And the combined income of all owners on the deed cannot exceed $63,470.
To learn more about these tax relief programs click here.
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