Tennessee Code Annotated

Tenn. Code Ann. § 67-5-102 (2026)

Taxation by county

✓ current as of May 2026

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(a)
- (1) For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation.
- (2) The amount of such tax shall be fixed by the county legislative body of each county.
- (3) "County general purpose levy" means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above.

(b) Taxes on property for county purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law.

(c) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses, or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973.

Amended by 2015 Tenn. Acts, ch. 44,s 1, eff. 3/27/2015.

Code 1858, § 490; Shan., § 650; Acts 1931 (1st Ex. Sess.), ch. 3, § 1; Code 1932, § 1049; C. Supp. 1950, § 1045.1; Acts 1957, ch. 328, § 1; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1001, 67-1007.

Notes of Decisions

Cited in 12 cases (2 in the last 5 years), 1992–2023 · leading case: In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001).

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In re All Assessments, 67 S.W.3d 805 (Tenn. Ct. App. 2001). · cites it 2× “T.C.A. §§ 67-5-102, 103. Assessments of personal property are made annually primarily on the basis of information supplied by the property owner in schedules filed with the assessor.”

Wilson v. Bredesen, 113 F. App'x 70 (6th Cir. 2004). “Tenn.Code Ann. §§ 67-5-102, -103; see also In re All Assessments, 67 S.”

CSX Transp., Inc. v. Tennessee State Bd. of Equalization, 801 F. Supp. 28 (M.D. Tenn. 1992). · cites it 2× “T.C.A. §§ 67-5-102, 103. Assessments of personal property are made annually primarily on the basis of information supplied by the property owners in schedules filed with the county assessor.”

Maury Cnty. Ex Rel. Maury Reg'l Hosp. v. Tennessee State Bd. of Equalization, 117 S.W.3d 779 (Tenn. Ct. App. 2003). “Pursuant to this constitutional power, it is the legislature, not the county, that declares what property is protected by the exemption.”

S. Ry. Co. v. Stair, 801 F. Supp. 37 (W.D. Tenn. 1992). · cites it 2× “T.C.A. §§ 67-5-102, -103. Assessments of real property are made in periodic revaluations by the assessor.”

The State Of Tennessee on behalf of Bledsoe Cnty., Tennessee v. Whoriskey, Inc. (Tenn. Ct. App. 2023). · cites it 3× “It is also important to note that even if the Pikeville Plant had been owned by the federal government, it was not used exclusively for governmental purposes.”

Michael G. Breakey v. Sequatchie Cnty., Tennessee (Tenn. Ct. App. 2017). · cites it 2× “Tenn. Code Ann. § 67-5-102 . These taxes are due and payable on the first Monday in October of each year.”

Roy Zumstein v. Roane Cnty. Exec./Mayor, Assessor Of Prop., Tr. (Tenn. Ct. App. 2017). · cites it 2× “See Tenn. Code Ann. § 67-5-102 (a) (authorizing counties to levy taxes on property); Tenn.”

200 Linden Avenue Props., G.P. v. Cheyenne Johnson, Shelby Cnty. Assessor of Prop. (Tenn. Ct. App. 2018). · cites it 2× “Tenn. Code Ann. § 67-5-102 . These taxes are due and payable on the first Monday in October of each year.”

In the Matter of: All Assessments, Review of Ad Valorem Assessments of Pub. Util. Companies for Tax Year 1999 & Tax Year 2000 (Tenn. Ct. App. 2001). · cites it 2× “T.C.A. §§ 67-5-102, 103. Assessments of personal property are made annually primarily on the basis of information supplied by the property owner in schedules filed with the assessor.”

Reginald McWilliams v. Shelby Cnty. Land Bank (2022). “June 12, 2017) (citing Tenn. Code Ann. § 67-5-102 ). “Property owners in Tennessee are charged with the knowledge both that their property is subject to taxation and that property taxes are due each year.”

In the Matter of All Assessments (Tenn. Ct. App. 1999). · cites it 2× “T.C.A. §§ 67-5-102, 103. Assessments of personal property are made annually primarily on the basis of information supplied by the property owner in schedules filed with the assessor.”

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