Elizabethton property tax: where it goes

A Elizabethton house pays 0.522% of its taxable value in property tax. For a house at $225,900 of value before exemptions, that's about $1,179 a year.

Tax is levied on assessed value, which for residential property is 25% of appraised value, at rates per $100 of assessed value.

Who taxes this house

Taxing agencyRateOn $225,900
City of Elizabethton0.2326%$525
Carter County (general, highway/public works, debt service)0.1778%$402
Carter County General Purpose School Fund (schools)0.1115%$252
Total0.522%$1,179

2026 tax year (FY 2027), City of Elizabethton and Carter County.

Ways to pay less

  • Seniors 65+ or disabled, low income: state property tax relief. Tennessee's tax relief program reimburses part or all of the property taxes paid by low-income homeowners 65 or older (by December 31, 2026) or disabled. The income limit is $38,470 (2025 income of the applicant, spouse, co-owners and resident remainder); other requirements apply. It is a reimbursement, not an exemption. How: Apply with the Carter County Trustee or, for property inside city limits, the city collecting official.
  • Disabled veterans or surviving spouses: state property tax relief. Disabled veterans whose disability meets one of the criteria the Comptroller lists (for example, a service-connected permanent and total disability as determined by the VA), and surviving spouses in the listed cases, can get state tax relief calculated on up to $175,000 of market value; other requirements apply. How: Apply with the Carter County Trustee or the city collecting official, with consent form F-16 (F-16S for a surviving spouse).

Dates

WhenWhat
Feb 28February 28 is the last day to pay the preceding year's property taxes without interest; March 1 is the delinquency date.
From June 1To appeal your appraisal, start with an informal discussion with the Assessor, then the County Board of Equalization, which meets beginning June 1.
First Monday in OctoberTennessee property taxes for the current year become due and payable on the first Monday in October.
35 days after taxes go delinquentDeadline to apply for 2026 state property tax relief: 35 days after the delinquency date, and the 2026 taxes must be paid by then.

Pay or manage it

Sources

  1. City of Elizabethton Rates page (tax structure, rate table link)
  2. Elizabethton City Council agenda, July 9, 2026 (2026 certified tax rate)
  3. WJHL: Carter County tax rate to drop 47% after reappraisal (2026)
  4. Carter County Commission special called meeting minutes, June 29, 2026 (tax levy resolution)
  5. Tennessee Comptroller 2025 tax rates, Carter County
  6. Tennessee Comptroller: how to figure your tax bill
  7. Tennessee Comptroller: assessment schedule
  8. Tennessee Comptroller: assessment vs. taxation (appeals)

Checked October 22, 2026. Every number here comes from the public sources listed, matched by our checker.

Rates change every year; this page shows when it was last checked. Nothing here is legal, tax or insurance advice.