Scott County Property Tax Rate
The property tax rate in Scott County, Tenn. is $1.60 per $100 assessed value as of fiscal year 2024-2025. There is an additional $0.51 per $100 assessed value for residents of the Oneida Special School District. The school district’s boundaries are in and around the Town of Oneida but do not directly correspond with the town’s municipal boundaries.
Understanding the tax rate
The property tax rate is levied each year by Scott County Commission, the county’s 14-member legislative body that includes two representatives from each of the county’s seven civil districts. The tax rate is recommended by County Commission’s Budget Committee. The property tax rate is the county’s primary budget revenue tool.
The tax rate is adopted each year, usually during the summer months. The new fiscal year begins July 1.
Taxes are paid based on what the property’s value is appraised at by the Scott County Assessor of Property. There are three offices with distinct duties in the taxation process:
1.) The Assessor of Property appraises the property.
2.) The County Commission sets the tax rate.
3.) The Trustee collects the taxes.
Scott County’s tax rate ranks #22 among Tennessee’s 95 counties, meaning there are 21 counties with higher property tax rates and 73 counties with lower property tax rates, as of FY 2022-2023.
Calculating your taxes
In Tennessee, residential property is assessed at 25% of its appraised value, meaning property owners pay taxes on 25% of the property’s worth. To calculate your tax bill, divide your appraised value by four, and multiply it by the tax rate.
For example: If your home’s appraised value is $100,000, the formula would look like this:
$100,000/4 = $25,000/100 = 250x$2.46 = $615.
Under the FY 2022-2023 tax rate of $2.46 outside the Oneida Special School District, a home appraised at $100,000 would be taxed $615.
Municipal property taxes
In addition to the county property tax rate, two of Scott County’s three municipalities also have a property tax. Inside the Town of Oneida, the property tax rate is $1.50 per $100 assessed value as of FY 2022-2023. Inside the Town of Huntsville, the property tax rate is $0.50 per $100 assessed value as of FY 2022-2023. The Town of Winfield does not have a property tax.
The municipal property tax rates are levied by votes of each town’s board of mayor and aldermen. The same tax schedule applies, with new fiscal years beginning July 1. Taxes in Oneida and Huntsville are billed separately from the county property tax.
Total tax rate
A resident of the Town of Oneida, inside the Oneida Special School District, has a total property tax rate of $3.61 per $100 assessed value.
A resident of the Oneida Special School District, outside the Town of Oneida, has a total property tax rate of $2.21 per $100 assessed value.
A resident of the Town of Huntsville has a total property tax rate of $2.10 per $100 assessed value.
Property reappraisals
The State of Tennessee requires property mass property reappraisals every four to six years to ensure that each property owner is paying their fair share of taxes. In Scott County, reappraisals take place on a five-year schedule. Reappraisals occurred in 2008, 2013, 2018 and 2023.
The 2023 property reappraisals resulted in significant increases to property values due to the recent skyrocketing of real estate sales prices.
Tennessee requires a certified tax rate following property reappraisals. The certified tax rate ensures that a county or municipality receives no more or no less revenue from property taxes following a reappraisal than it did the previous year.
Scott County’s certified tax rate for FY 2023-2024 was $1.60, a 35% reduction from the FY 2022-2023 tax rate of $2.46. County Commission formally adopted the new tax rate at a special meeting on June 26, 2023. The tax rate for FY 2024-2025 was unchanged at $1.60.
Tax rate through the years
Scott County’s property tax rate (outside the Oneida Special School District and the municipalities) through the years, with asterisks denoting reappraisal years:
2024: $1.60
2023*: $1.60
2022: $2.46
2021: $2.46
2020: $2.46
2019: $2.46
2018*: $2.46
2017: $2.46
2016: $2.37
2015: $2.37
2014: $2.25
2013*: $2.25
2012: $2.22
2011: $2.22
2010: $2.22
2009: $1.97
2008*: $1.97
2007: $2.67
2006: $2.67
2005: $2.40
2004: $2.40
2003*: $2.33
2002: $2.40
2001: $3.40
2000: $3.40
1999: $3.40
1998*: $3.57
1997: $3.29
Dive Deeper
2024-2025 Tennessee property taxes by county and municipality (Excel file)