MURFREESBORO, Tenn. (WGNS News) - Rutherford County Assessor of Property Rob Mitchell says recent reports about Tennessee property taxes may not tell the whole story because rising property values do not automatically mean taxes rise by the same amount. Mitchell points out that Tennessee requires a revenue-neutral certified tax rate after a countywide reappraisal, which lowers the tax rate when property values increase so local governments do not automatically receive a large tax windfall. His analysis shows locally collected property taxes statewide rose about 23.7% from 2021 to 2025, while assessed property values increased by about 56%. After accounting for inflation, Mitchell says the real increase in property tax collections was only about 4.6%, and on a per-person basis the amount was essentially unchanged. His main argument is that Tennessee’s lack of a statewide cap on property tax increases should not be viewed by itself, because the state’s certified tax rate system also provides an important form of taxpayer protection.
MORE DETAILS – Rutherford County Assessor of Property Rob Mitchell is challenging the way recent reports have characterized Tennessee property tax growth, arguing that sharply rising property values should not be confused with equally sharp increases in the amount of property tax actually collected.
Mitchell’s concern centers on recent coverage of a Beacon Center of Tennessee report addressing the state’s lack of a statutory cap on property tax increases, along with a Wall Street Journal analysis examining property tax bills across the country. Mitchell is not disputing the underlying point that Tennessee does not have a statewide cap. Instead, he contends that Tennessee has another taxpayer protection that needs to be considered when comparing the state with others: the certified tax rate process that is designed to prevent a countywide reappraisal from automatically producing a tax windfall for local government…