Smyrna property tax: where it goes
A Smyrna house pays 0.479% of its taxable value in property tax. For a house at $358,300 of market value, that's about $1,715 a year.
Tax is levied on assessed value, which for residential property is 25% of appraised value, at rates per $100 of assessed value; Smyrna and Rutherford County taxes come on one bill from the Rutherford County Trustee.
Who taxes this house
| Taxing agency | Rate | On $358,300 |
|---|---|---|
| Town of Smyrna | 0.1064% | $381 |
| Rutherford County | 0.3721% | $1,333 |
| Total | 0.479% | $1,715 |
2026 tax year (FY 2026-27), Town of Smyrna and Rutherford County.
Ways to pay less
- Seniors 65+: property tax freeze. Homeowners 65 or older by December 31, 2026 can freeze the tax on their primary residence at the amount for the year they qualify, even if the rate goes up or the county reappraises. The Rutherford County Trustee lists an income limit of $63,470 for 2025 for the applicant, spouse and all others on the deed; the state's tax year 2026 list shows the same $63,470 local option limit for Smyrna. You must reapply each year. How: Call the Rutherford County Trustee's Office at (615) 898-7705 for an appointment.
- Seniors 65+ and disabled homeowners: state tax relief. Tennessee pays back part or all of the property tax for low-income elderly and disabled homeowners. Combined 2025 income of the owners and spouse cannot exceed $38,470, and relief is calculated on the first $33,600 of market value. How: Call the Rutherford County Trustee's Office; for city taxes you may also contact your city collecting official.
- Disabled veterans: state tax relief. Disabled veteran homeowners whose disability meets the state's categories, and some surviving spouses, can get property tax relief calculated on up to $175,000 of market value. How: Call the Rutherford County Trustee's Office; consent form F-16 (F-16S for a surviving spouse) is available there or from the city collecting official.
Dates
| When | What |
|---|---|
| Before Apr 5, 2027 | Apply for the 2026 senior property tax freeze with the Rutherford County Trustee before April 5, 2027. |
| Oct 1 – Feb 28 | The Rutherford County Trustee says property taxes are due October 1 through February 28; Town of Smyrna owners get one bill for town and county taxes. After the delinquency date, unpaid balances accrue interest at 1.5% a month. |
Pay or manage it
Sources
- Smyrna special-called council packet, June 25, 2026 (Ordinance 26-27, certified tax rate)
- Citizen Portal: Smyrna adopts certified tax rate (June 25, 2026)
- WGNS: 2026 certified tax rates after Rutherford County reappraisal
- Rutherford County Assessor FAQs (reappraisal)
- Rutherford County Trustee senior tax freeze
- Tennessee Comptroller tax freeze income limits, tax year 2026
- Tennessee Comptroller property tax freeze
- Rutherford County Trustee tax relief
- Tennessee Comptroller 2026 property tax relief brochure
- Tennessee Comptroller property tax relief
- Census ACS 2020-2024 median real estate taxes paid, Smyrna (Census Reporter)
Checked October 21, 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.