Roane Property Tax information is available through the Roane County Assessor of Property, located at 200 E. Race Street, Suite 5, Kingston, TN 37763, and reachable at (865) 376‑4362 or
Roane Property Tax guidance also includes steps to request a Roane County property tax reduction, locate the Roane County tax parcel search, and understand Roane County commercial property tax rates. For lien information, owners should contact the Roane County tax collector at (865) 376‑4362 or visit the Roane County tax collector contact information page online. The Roane County register of deeds provides deed records via ustitlesearch.net, supporting any needed property history data. By using these resources, taxpayers can manage their Roane County property tax obligations efficiently and avoid unnecessary penalties.
Search Roane County Property Tax
Roane County property tax records sit inside Tennessee’s statewide property assessment data system. The system is open to the public, free of charge, and runs through the State of Tennessee’s Office of the Comptroller. Taxpayers can pull parcel data, owner data, market values, and assessed values from the portal linked at https://assessment.cot.tn.gov. This same portal serves every county in Tennessee, so Roane County owners can search their land and building records without a separate user account.
The search results page shows the parcel ID, parcel map link, owner name, property address, land use, year built, square footage, sales history, appraised value, and assessed value. Each result also displays the local tax district code. Roane County uses the standard Tennessee assessment ratios for residential, commercial, industrial, and farm property. Users can run a single search or compare multiple parcels at one time.
Follow these steps to complete a Roane County tax parcel search through the portal:
- Open the Roane County government site and navigate to the Assessor of Property section.
- Locate the link that reads “Tennessee Property Assessment Data” and select it.
- Choose “Roane” from the county drop-down menu on the search page.
- Enter the owner name, parcel number, or street address into the search box.
- Click the “Search” button to load the matching parcel records.
- Select the parcel of interest to view the full data card.
- Review the assessed value, market value, sales history, and land use code.
- Print or save the record for future reference or appeal paperwork.
For deed records, mortgage instruments, and recorded liens, the Roane County Register of Deeds maintains a separate recorded land records index. The Register of Deeds does not store tax payment records. Tax payments fall under the Roane County Trustee, whose contact details appear in the final section of this page.
How Property Assessment Works in Roane County
Roane County property tax starts with an assessment. Roane County Property Assessor Molly Hartup, who was named the 2026 Tennessee Assessor of the Year by the Tennessee Association of Assessing Officers, oversees the office that sets a market value for each parcel in the county. The office then applies a state-mandated assessment ratio to reach the assessed value. The assessed value is the number the county uses to bill property taxes. Tennessee uses class-specific ratios, and each class carries its own percentage of value. The Assessor of Property office updates the tax roll every year, and the office reappraises all properties on a five-year cycle. A countywide reappraisal changes the base value of every parcel and may change the tax bill for each owner.
Property records in Roane County cover residential homes, vacant land, farms, commercial buildings, industrial sites, mobile homes, and personal property. The Assessor of Property uses data from building permits, sales records, site visits, and GIS maps to set the value of each parcel. A property owner has the right to see the data card, sales comparables, and sketches used to set the value. The data card lists every feature that affects value, including the size of the lot, square footage of the home, year built, construction type, and any extra features such as a garage, pool, or outbuilding.
| Property Class | Assessment Ratio | Example Market Value | Example Assessed Value |
|---|---|---|---|
| Owner-Occupied Residential | 25% | $200,000 | $50,000 |
| Vacant Residential Land | Refer to Assessor | $40,000 | Refer to Assessor |
| Commercial and Industrial | Refer to Assessor | $300,000 | Refer to Assessor |
| Farm Property | Refer to Assessor | $150,000 | Refer to Assessor |
| Personal Property (Business) | Refer to Assessor | $50,000 | Refer to Assessor |
The numbers in the table above show how the assessment ratio works. The county applies the ratio to the market value to get the assessed value. The assessed value flows into the tax bill calculation. A change in market value at reappraisal changes the assessed value, even when the tax rate stays the same. A change in tax rate changes the bill, even when the assessed value stays the same. In Roane County’s most recent reappraisal, property values rose 80–100%, and the Roane County Budget Committee noted that the higher values were expected to allow for a lower tax rate. Roane County residents can review their data card online or visit the Assessor of Property office in person at the address listed at the end of this page.
Roane County Property Tax Rates
Roane County property tax rates change every year based on the county budget, school budget, and municipal budget. The Roane County Commission sets the county tax rate, and each city or town within the county sets its own municipal rate. Public hearings take place before each rate is approved. The combined bill for a typical Roane County property owner includes the county rate, the school rate, the city rate (if applicable), and any special district rates such as fire or library.
The tax rate is expressed per $100 of assessed value. Roane County’s effective property tax rate averages around 0.60%, and the county is one of the lower-cost areas in East Tennessee for property ownership. The median annual property tax in Roane County was reported at $1,223 with an effective rate of 0.53% based on Census Bureau ACS data. Tennessee law requires a certified tax rate calculation each year to keep the revenue neutral when a reappraisal changes values.
| Taxing Authority | Sample Rate Per $100 of Assessed Value | Applies To |
|---|---|---|
| Roane County General | Refer to current tax bill | All taxable property in the county |
| Roane County Schools | Refer to current tax bill | All taxable property in the county |
| City of Kingston | Refer to current tax bill | Property inside Kingston city limits |
| City of Rockwood | Refer to current tax bill | Property inside Rockwood city limits |
| City of Harriman | Refer to current tax bill | Property inside Harriman city limits |
| Special District (Fire, Library) | Refer to current tax bill | Property in the named district |
The rates above should be confirmed on the current tax bill or by contacting the Roane County Trustee. The Trustee mails the tax bill each fall, and the bill lists each rate and the combined total. In March 2026, Roane County Executive Wade Creswell reported that while the 2026 budget assumed 92% collection of property taxes, actual collections had already reached 97% by the end of February.
Roane County Tax Collector Office Functions
The Roane County Trustee serves as the county tax collector. The Trustee’s office bills property owners, collects payments, processes refunds, holds delinquent taxes, and sells tax liens. The office does not set the tax rate or the assessed value. The Assessor of Property sets the value, and the Commission sets the rate. The Trustee only handles the collection side. Property owners can pay bills in person, by mail, or through the county’s online payment portal.
The Trustee’s office is open during normal county business hours. The office is closed on state and federal holidays. Tax payments post to the owner’s account the same day the office receives them. Online payments post on the next business day. Payments made by mail post on the postmark date. Late payments carry interest and penalties that start the day after the deadline.
- Mail current tax bills to the Roane County Trustee office using the address printed on the bill.
- Pay in person at the Trustee office with cash, check, money order, or card.
- Pay online through the county payment portal using a bank account or credit card.
- Drop payments in the after-hours drop box at the county courthouse.
- Set up an installment plan for the current year tax bill.
- Pay delinquent taxes in full to stop further interest and penalty charges.
- Request a tax receipt at the time of payment for record-keeping.
For tax lien information, the Trustee’s office holds the official record. The Register of Deeds records the lien against the property in the public land records. The lien stays in place until the owner pays the back taxes in full, plus all fees and interest. A property with an active tax lien cannot be sold, refinanced, or transferred at the county level until the lien clears.
Payment Deadlines and Delinquency Penalties
Roane County property tax bills arrive in the mail each fall for the current tax year. The bill shows two main deadlines: an early payment discount window and the final due date. Paying in the early window gives the owner a small discount on the total bill. After the final due date, the bill goes into delinquent status, and the owner owes interest and penalty charges each month the bill stays unpaid.
The Tennessee Department of Revenue sets the penalty rate for delinquent property taxes. Interest accrues each month on the unpaid balance. The penalty applies once after the bill goes delinquent. The exact interest and penalty rates for the current year are printed on the tax bill and listed on the Roane County Trustee’s website.
| Payment Window | Discount or Charge | Notes |
|---|---|---|
| Early payment window (fall) | Discount applies | Refer to current tax bill for exact discount |
| Standard due window (winter) | Full amount, no discount or penalty | Refer to current tax bill for exact dates |
| After final due date | Interest plus penalty each month | Bill becomes delinquent |
| After two years delinquent | Tax lien sale process starts | Owner risks losing the property |
Property owners who cannot pay the full bill on time should contact the Roane County Trustee office to ask about an installment plan. The installment plan lets the owner pay the current year tax in monthly payments instead of one lump sum. The plan avoids the penalty charge, but the owner still pays interest on the unpaid balance. A second delinquent year triggers a tax sale, and the county may sell the lien to a private buyer at auction. The buyer can then start foreclosure proceedings on the property if the owner does not pay the back taxes.
Roane County Property Tax Exemptions
Tennessee offers several property tax exemptions that lower the taxable value of a home, land, or business. Roane County residents can apply for these exemptions at the Assessor of Property office. The Assessor reviews each application, approves or denies the request, and applies the exemption to the tax roll. Most exemptions require proof of age, disability, income, or veteran status. A new owner must apply for exemptions in person or by mail, and the deadline for most programs falls in the spring of each year.
The state homestead exemption removes $38,000 of assessed value from the tax bill for a primary residence, and owners must file by the April 5 deadline to claim it. Tennessee also offers exemptions for disabled veterans, elderly low-income owners, disabled homeowners, and certain types of business property. Some exemptions apply only to the city portion of the tax bill, and others apply to the full combined bill. The Assessor of Property office can confirm the details for each program and tell the owner which paperwork to submit.
| Exemption Program | Benefit | Eligibility |
|---|---|---|
| Homestead Exemption | Removes $38,000 from assessed value of primary residence | Owner-occupant; April 5 deadline |
| Disabled Veteran Exemption | Reduces or removes property tax based on disability rating | Veterans with service-connected disability |
| Senior Citizen Tax Relief | Freezes or reduces tax bill for low-income seniors | Age 65+, income limit applies |
| Disabled Homeowner Exemption | Reduces tax bill for totally disabled homeowners | Doctor-certified total disability |
| Agricultural and Forest Land | Greenbelt valuation on qualifying land | Active farm or timber use |
| Industrial and Business | Payments in lieu of taxes for qualifying business equipment | Specific business types under state law |
Applicants should gather proof of identity, proof of ownership, and any other supporting documents before visiting the Assessor office. The office staff can review the application on the spot and let the applicant know if more paperwork is needed. The exemption takes effect on the next tax bill after approval. Retroactive refunds are not standard, so owners should apply as early as possible in the year to capture the current tax cycle.
Roane County Property Tax Appeal Process
Property owners who believe their assessed value is too high can file an appeal with the Roane County Assessment Appeals Board. The appeal process starts with a review of the property data card. The data card lists every feature the Assessor used to set the value. The owner should check the lot size, square footage, year built, and any extra features. Errors in the data card can lower the value before the appeal even starts. If the data card looks correct, the owner can ask the Assessor to review the value informally first.
An informal review is faster than a formal appeal. The owner meets with the Assessor or a staff member, walks through the data, and discusses recent sales of similar homes. The Assessor can lower the value on the spot if the data supports a change. A formal appeal takes more time and requires a written application. The Assessment Appeals Board holds a hearing, listens to the owner and the Assessor, and votes on the appeal. The board can raise, lower, or keep the value. The board’s decision can be appealed in chancery court.
- Pull the property data card from the Roane County Assessor of Property website or office.
- Review every line on the data card for errors in size, features, or land use.
- Ask the Assessor for an informal review of the value and present recent sales data.
- File a formal appeal with the Assessment Appeals Board if the informal review fails.
- Prepare a written appeal packet with the data card, sales comparables, photos, and any appraisals.
- Attend the appeal hearing at the scheduled date and time.
- Present the case to the board and answer any questions.
- Wait for the board’s written decision, which arrives by mail within a few weeks.
The appeal deadline falls in the spring of each year. The exact date is printed on the assessment change notice the Assessor mails to the owner. Owners who miss the deadline lose the right to appeal for that tax year. A successful appeal lowers the assessed value and lowers the tax bill for the year of the appeal. The new value stays in place until the next reappraisal cycle, unless the owner wins another appeal.
Roane County Property Tax Refund Procedure
A property tax refund happens when the owner pays more than the amount owed. Common reasons for an overpayment include a duplicate payment, an incorrect bill, an approved exemption that was not applied, or a successful appeal that lowers the value after the bill was paid. The Roane County Trustee handles all refunds for current and past tax years. The refund process starts with a written request to the Trustee’s office. The office reviews the request, checks the payment history, and approves or denies the refund.
Approved refunds are issued as a check from the Trustee’s office. The check is mailed to the owner of record on the tax bill. If the property changed hands after the overpayment, the refund goes to the person who paid the bill, not the current owner. Refunds for small amounts can be applied as a credit to the next year’s tax bill. Refunds for larger amounts are paid by check. The process can take a few weeks from the date the request is received.
- Pull the payment history for the parcel from the Roane County Trustee’s office.
- Confirm the overpayment amount and the year of the overpayment.
- Write a refund request letter that includes the parcel ID, owner name, address, and reason for the refund.
- Attach copies of the cancelled check, money order, or payment receipt.
- Mail or deliver the request to the Trustee’s office at the address shown at the end of this page.
- Wait for the office to review the request and issue a refund or deny the request in writing.
Taxpayers who disagree with a denial can appeal the decision in chancery court. The court reviews the Trustee’s records and the taxpayer’s evidence, then issues a ruling. Most refund requests settle at the Trustee level, so court action is rare. The deadline to request a refund for a past year is the same as the deadline to appeal the assessment for that year. Owners should file refund requests as soon as the overpayment is discovered.
Roane County Property Tax Lien Information
A property tax lien is a legal claim the county holds against a parcel for unpaid property taxes. The lien stays in place until the owner pays the back taxes, interest, penalties, and fees. The Roane County Register of Deeds records the lien in the public land records. The lien appears on the title search for the property, and it must clear before the property can be sold, refinanced, or transferred.
The Roane County Trustee holds the list of delinquent parcels each year. The state law sets the date of the annual tax sale, and the county publishes the list in the local newspaper and on the Trustee’s website. The sale takes place at the county courthouse, and bidding starts at the amount of the back taxes, interest, penalties, and costs. The winning bidder receives a tax sale certificate, not the deed to the property. The original owner has a redemption period to pay the back taxes and reclaim the property.
| Lien Stage | Trigger | Owner Action |
|---|---|---|
| Delinquent Status | Bill unpaid after final due date | Pay in full with interest and penalty |
| Lien Recorded | Refer to Tennessee state law for date | Pay or set up an installment plan |
| Tax Sale | Second year of delinquency | Redeem before the sale date |
| Redemption Period | One to two years after tax sale | Pay the buyer to keep the property |
| Deed Issued | End of the redemption period | Owner loses the property |
The redemption period gives the owner time to pay the tax sale buyer and stop the foreclosure. The amount owed during redemption includes the original taxes, interest, penalties, costs, and a redemption premium. The premium is a percentage set by state law and paid to the tax sale buyer. After the redemption period ends, the buyer can ask the court for a deed to the property. Once the court issues the deed, the original owner no longer has any claim to the property.
Roane County Property Tax Map GIS Tools
Roane County property tax map GIS tools help owners see parcel lines, lot sizes, road frontage, and nearby features. The GIS map is part of the Assessor of Property’s office, and the same map feeds the search portal at https://assessment.cot.tn.gov. The map shows each parcel as a colored shape with a parcel number. Clicking on a shape opens the property data card. The map also shows flood zones, school zones, zoning districts, and city limits.
The GIS map is free to use, and the tools work on a desktop or mobile device. Users can zoom in to see building footprints, driveways, and outbuildings. Users can zoom out to see the full county. The map also links to the Roane County zoning map, the flood plain map, and the road map. The Assessor’s office updates the GIS map each year after the reappraisal. Updates include new subdivisions, lot splits, and new construction.
- Open the GIS map from the Roane County Assessor of Property website.
- Search by parcel ID, owner name, or address to jump to a specific location.
- Use the layer menu to turn on or turn off flood zones, zoning, and school zones.
- Measure tool lets the user draw a line or a shape to measure distance or area.
- Print tool creates a PDF of the map for personal use or appraisal paperwork.
Surveyors, real estate agents, title companies, and appraisers use the GIS map every day. The map is the official source for parcel data, and the data is updated more often than the printed tax maps. Owners who find a GIS error, such as a missing building or a wrong lot line, can report the error to the Assessor of Property office. The office sends a field worker to the parcel to verify the error and update the map.
Roane County Land Assessment Fees and Abatement Programs
Roane County land assessment fees cover the cost of reviewing, recording, and updating parcel data. The fees apply to services such as lot splits, lot line adjustments, parcel combinations, and ownership transfers. The Roane County Register of Deeds charges recording fees for deeds, mortgages, and liens. The fees follow a state fee schedule, and the Register of Deeds publishes the schedule on the office wall and the county website.
Roane County tax abatement programs reduce the tax bill for owners who make qualifying improvements to their property. The most common programs are the industrial abatement, the green energy abatement, and the historic preservation abatement. Each program has its own application, deadline, and rules. The Assessor of Property office can confirm the available programs for the current year and the paperwork needed to apply.
| Service or Program | Typical Fee or Benefit | Who Pays or Qualifies |
|---|---|---|
| Lot Split Review | Per-parcel fee set by the county | Land owner splitting a lot |
| Deed Recording | Per-page fee set by state law | Buyer or seller recording a deed |
| Mortgage Recording | Per-page fee set by state law | Borrower or lender |
| Lien Release | Per-document fee | Owner paying off a lien |
| Industrial Abatement | Tax reduction for new industry | Qualifying new manufacturer or industrial user |
| Historic Preservation | Tax reduction for qualified rehab work | Owner of a certified historic property |
Owners planning a lot split, a new building, or a major rehab should contact the Roane County Planning Commission before starting work. The Planning Commission can confirm the zoning, the setbacks, and the road frontage. The Commission also confirms whether the project needs a site plan or a subdivision plat. The Assessor of Property office can confirm the tax impact of the project and any abatement program that may apply.
Roane County Mobile Home Property Tax
Mobile homes in Roane County are taxed in one of two ways. A mobile home on a permanent foundation and classified as real property is taxed on the regular tax roll. A mobile home that is still classified as personal property is taxed on the personal property roll. The classification depends on the foundation, the title, and the year the home was set up. The Assessor of Property office decides the classification for each mobile home in the county.
Owners of personal property mobile homes receive a personal property tax bill each year. The bill is a flat amount set by state law for mobile homes. The flat amount depends on the make, model, year, and length of the home. The bill is mailed to the owner of record on the personal property roll. The owner pays the bill at the Roane County Trustee office. A mobile home that is moved out of the county or scrapped during the year qualifies for a pro-rated refund.
- Mobile homes on a permanent foundation are taxed as real property.
- Mobile homes not on a permanent foundation are taxed as personal property.
- The Assessor of Property decides the classification of each mobile home.
- Personal property mobile home bills are mailed each fall to the owner of record.
- Owners who move the home out of the county or scrap the home can file for a pro-rated refund.
- Mobile home title changes are recorded with the Tennessee Division of Motor Vehicles.
Mobile home owners who disagree with the classification can file an appeal with the Assessment Appeals Board. The appeal packet should include photos of the foundation, the title, the bill of sale, and any paperwork from the installer. The board reviews the evidence and votes on the classification. A successful appeal changes the tax bill and may qualify the owner for a refund.
Roane County Commercial Property Tax Rates
Roane County commercial property tax rates follow the same general process as residential tax rates, but the assessment ratio is higher. Tennessee assesses commercial and industrial property at a higher ratio than residential property, and owners should confirm the current ratio with the Assessor of Property. The Roane County Commission sets the tax rate each year based on the budget, and the budget for commercial services is higher than the budget for residential services.
Commercial property owners in Roane County include retail stores, offices, warehouses, restaurants, hotels, and industrial sites. Each parcel receives a data card and an assessed value from the Assessor of Property. The owner can review the data card, file an appeal, or apply for an abatement. Commercial owners can also challenge the income approach, the sales comparison approach, and the cost approach used by the Assessor to set the value.
| Commercial Property Type | Assessment Ratio | Sample Tax Bill |
|---|---|---|
| Office Building | Refer to Assessor | Refer to current tax bill |
| Retail Store | Refer to Assessor | Refer to current tax bill |
| Warehouse | Refer to Assessor | Refer to current tax bill |
| Hotel or Motel | Refer to Assessor | Refer to current tax bill |
| Industrial Plant | Refer to Assessor | Refer to current tax bill |
Commercial property owners can lower their tax bill by applying for an industrial abatement, a green energy abatement, or a historic preservation abatement. The programs offer temporary tax breaks for new construction, expansion, or major rehab. The Tennessee Department of Economic and Community Development approves the largest abatements, and the Roane County Industrial Development Board handles the local paperwork. Commercial owners can also claim a payment in lieu of taxes agreement for qualifying equipment.
Roane County Residential Property Tax Bills Online
Roane County residential property tax bills are mailed to owners each fall. The bill lists the parcel ID, owner name, property address, assessed value, tax rate, exemptions, and total amount due. The bill also lists the early payment discount window, the final due date, and the late payment penalty. The Roane County Trustee’s office maintains an online payment portal that lets owners view and pay their bill. Owners can pay the full amount or set up a partial payment plan through the same portal.
The online payment portal shows the current year bill, the past year bills, the payment history, and any unpaid balance. The portal accepts payments from a bank account or a credit card. Bank account payments are free. Credit card payments carry a small processing fee set by the payment vendor. The portal issues a digital receipt that the owner can print for personal records. The portal is available 24 hours a day, seven days a week, except during scheduled maintenance windows.
- View the current year tax bill and the past five years of bills.
- Pay the current year bill in full or in part.
- Set up a monthly installment plan for the current year bill.
- Pull a digital receipt for each payment.
- Check the payment history for any parcel in the county.
- Sign up for email reminders for the early payment discount window and the final due date.
Owners who do not receive a bill by the end of October should contact the Trustee’s office. A missing bill does not stop the late payment penalty. The owner is responsible for paying the bill on time even if the bill is lost in the mail. The Trustee’s office can re-mail the bill, send a digital copy by email, or let the owner pick up a copy in person.
Roane County Property Tax History Data
Roane County property tax history data shows the tax bill, payment, and balance for each parcel over a multi-year period. The history is useful for tax planning, refinancing, sale of a home, and estate settlement. The history is stored in the Trustee’s office and the Assessor of Property office. The Assessor office holds the assessment history, and the Trustee office holds the payment history. Owners can pull the data from each office or from the county’s online portals.
The Tennessee Property Assessment Data portal at https://assessment.cot.tn.gov shows the most recent assessment data. The portal does not show the full tax history for past years. For the full tax history, the owner should contact the Roane County Trustee office. The Trustee office staff can run a payment report, an assessment report, and a balance report for any parcel. The reports are free for the current and past two years. Reports for older years carry a small copying fee.
- Pull the assessment history for the past reappraisal cycles from the Assessor of Property office.
- Pull the payment history for the current and past two years from the Trustee’s office for free.
- Request older payment history by submitting a written request to the Trustee’s office.
- Use the data to confirm a past overpayment that may qualify for a refund.
- Use the data to challenge a current assessment by showing how the value has changed over time.
- Save copies of every report for personal tax records and future reference.
Title companies, real estate attorneys, and mortgage lenders pull property tax history data as part of the closing process on a sale or refinance. The closing agent confirms that the current year tax bill is paid and that no back taxes are owed. The closing agent also confirms that the seller has paid their share of the current year bill up to the closing date. The closing settlement statement shows the proration of the tax bill between the buyer and the seller.<
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Roane County Tax Parcel Search Methods
Roane County tax parcel search can be done in three ways: online, by phone, and in person. The fastest method is the online search through the Tennessee Property Assessment Data portal. The portal works on a desktop, tablet, or phone. The search results include the parcel ID, owner name, address, land use, market value, and assessed value. The portal also shows the parcel map link for the GIS view.
Phone searches are handled by the Roane County Assessor of Property office during normal business hours. The caller should have the parcel ID, owner name, or street address ready. The office staff can read the assessment data and mail a printed copy of the data card to the caller. The office can also answer questions about exemptions, appeals, and abatement programs. Phone searches are a good option for owners who need a quick check but do not have internet access.
- Online search: open https://assessment.cot.tn.gov and enter the search data.
- Phone search: call the Roane County Assessor of Property during business hours using the number listed on the official Roane County government website.
- In-person search: visit the Assessor of Property office at the address listed at the end of this page.
- GIS map search: open the Roane County GIS map to see the parcel lines and features.
- Title search: contact the Roane County Register of Deeds for deed, mortgage, and lien history.
In-person searches at the Assessor of Property office are best for owners who need a deep review of the data card, want to ask questions, or plan to file an appeal. The office staff can print the data card, pull the sales comparables, and walk the owner through the assessment method. The owner can also file an exemption application, file an appeal, or ask for an informal review of the value at the same visit.
Roane County Property Tax Reduction Incentives
Roane County property tax reduction incentives help owners lower their annual tax bill. The most common incentives are the state homestead exemption, the senior citizen tax relief program, the disabled veteran exemption, the greenbelt program for farms, and the payment in lieu of taxes program for qualifying business equipment. Each program has its own eligibility rules, application, and deadline. The Assessor of Property office can confirm the available programs for the current year and the paperwork needed to apply.
Property tax reduction incentives apply at the Assessor’s office, not the Trustee’s office. The Assessor reviews each application, approves or denies the request, and updates the tax roll. The new value or exemption flows through to the next tax bill. The Trustee collects the bill based on the updated value. Owners who apply for the first time in a year may see the reduction on the next year’s bill, not the current year’s bill. The deadline for most programs falls in the spring of each year. The state homestead exemption deadline is April 5.
- Homestead exemption for owner-occupants of a primary residence.
- Senior tax relief for owners age 65 and older with income under the limit.
- Disabled veteran exemption based on the VA disability rating.
- Greenbelt program for active farm and timber land.
- Payment in lieu of taxes for qualifying business equipment.
- Industrial abatement for new manufacturing or industrial investment.
Property owners who rent out a home do not qualify for the homestead exemption. The exemption applies only to the primary residence of the owner. Rental property is taxed as residential rental property at the standard assessment ratio. Owners of rental property can still apply for the greenbelt program, the senior tax relief program (if they live in the home), the disabled veteran exemption, and the payment in lieu of taxes program on business equipment used at the rental.
Roane County Assessment Appeals Board
The Roane County Assessment Appeals Board is a panel of local residents who review property tax appeals. The board meets several times a year to hear appeals from property owners who disagree with their assessed value. The board members are appointed by the Roane County Commission. The board members serve a fixed term and are not employees of the Assessor of Property office or the Trustee’s office. The board acts as a neutral panel between the owner and the Assessor.
The board’s hearings are open to the public. The owner and the Assessor both speak at the hearing, present evidence, and answer questions from the board. The board may ask for additional documentation, postpone the hearing to a later date, or vote on the appeal the same night. The board’s decision is mailed to the owner in writing within a few weeks of the hearing. The decision can be appealed in chancery court within a set time frame.
| Board Function | Action | Notes |
|---|---|---|
| Schedule a Hearing | Owner files a written appeal | Deadline falls in the spring |
| Review Evidence | Owner and Assessor present data | Sales comparables, photos, appraisals |
| Vote on Appeal | Board members vote on the case | Decision mailed in writing |
| Issue Ruling | Lower, raise, or keep the value | Decision is binding for the year |
| Court Appeal | Owner can appeal in chancery court | Filing fee and legal counsel needed |
Owners who want to file an appeal with the board should pull the data card, gather sales comparables, take photos, and prepare a short summary of the case. The owner can hire an appraiser, a real estate agent, or a tax attorney to help. The board does not require an attorney, but the owner can bring one. The hearing is informal, and the board members ask questions to clarify the case before voting.
Contact, Local Details, and Map
The Roane County Assessor of Property is the main office for property tax records, assessment data, exemption applications, and appeals. The office is open during normal county business hours. Taxpayers can visit the office in person, call the main phone line, or send an email to the Assessor of Property. The current Property Assessor is Molly Hartup, who was named the 2026 Tennessee Assessor of the Year by TNAAO. The office mailing address and physical address can be confirmed through the official Roane County government website or the State of Tennessee Comptroller’s office.
- Roane County Assessor of Property
- Official Website: Refer to the official Roane County government website (roanecountytn.gov) for current link
- Direct Public Search Portal: https://assessment.cot.tn.gov
- Main Phone: Refer to the official Roane County government website for the current phone number
- Official Email: Refer to the official Roane County government website for the current email address
- Physical Address: Refer to the official Roane County government website for the current address
- Mailing Address: Refer to the official Roane County government website for the current mailing address
The Roane County Register of Deeds is the office that records deeds, mortgages, liens, and other land records. The office maintains the official land records database, and the office provides copies of recorded documents to the public. Taxpayers can visit the office in person, call the main phone line, or send an email to the Register of Deeds. The current contact information for the Register of Deeds can be confirmed through the official Roane County government website.
- Roane County Register of Deeds
- Official Website: Refer to the official Roane County government website for current link
- Direct Public Search Portal: Refer to the official Roane County government website for the current portal link
- Main Phone: Refer to the official Roane County government website for the current phone number
- Official Email: Refer to the official Roane County government website for the current email address
- Physical Address: Refer to the official Roane County government website for the current address
- Mailing Address: Refer to the official Roane County government website for the current mailing address
Frequently Asked Questions
Roane Property Tax matters affect every homeowner and business in Roane County. Knowing how to locate assessments, pay bills, claim exemptions, and appeal values helps you keep costs low and stay compliant. The Assessor of Property office at 200 E. Race Street, Suite 5 in Kingston offers phone help at (865) 376‑4362 and email support via molly.hartup@roanecountytn.gov. All core data lives in the free Tennessee statewide portal at https://assessment.cot.tn.gov, where you can view parcels, market values, and tax rolls instantly.
How can I look up my Roane County property tax bill online?
Visit the Tennessee assessment site at https://assessment.cot.tn.gov and choose Roane County from the map. Enter your parcel number or owner name to pull the latest tax bill, market value, and assessed value. The page shows due dates, payment options, and any exemptions applied. Bookmark the link for future checks, and note the bill’s “Tax Due” field to avoid late penalties.
What is the deadline to pay Roane County property taxes for the 2026 fiscal year?
The official due date for the 2026 Roane County tax bill falls in early October, as set by the County Tax Collector. Paying before that date prevents a 10 percent surcharge and stops interest from accruing. You can submit payment online, by mail, or in person at the Collector’s office. If you need more time, contact the Collector at (865) 376‑4362 to discuss a payment plan.
How do I apply for a homestead exemption in Roane County?
Start by logging into the assessment portal and locating the “Exemptions” tab on your property record. Choose the Tennessee Homestead Exemption, then fill out the short online form with proof of ownership and residency. Submit the form before the April 5 deadline to receive a $38,000 reduction on your assessed value, which lowers your tax bill by roughly $380 each year.
What steps should I follow to appeal my Roane County property assessment?
First, review your assessment notice for errors in market value or property description. Then, gather recent sales data for similar homes within a one‑mile radius. File a written appeal with the Roane County Assessment Appeals Board before the July 31 deadline. Include the sales comparables, your contact info, and a brief statement of why the assessment is too high. The Board meets in August and will send a decision by September.
Where can I find information about tax liens or delinquent property taxes in Roane County?
The County Tax Collector posts all tax lien notices on its website under the “Delinquent Taxes” section. The list shows parcel numbers, owner names, lien amounts, and the date the lien will become a public record. You can also call the Collector’s office at (865) 376‑4362 for a quick lookup. Paying the full amount before the lien auction date removes the record and stops additional penalties.