Trying to make sense of downtown Chattanooga property taxes? You are not alone. Between city and county bills, reappraisals, due dates, and relief options, it can feel complicated fast. This guide breaks down how your taxes are calculated in City Center, what changed in 2025, when to pay, and where to find savings if you qualify. Let’s dive in.
Who taxes your downtown property
If your property is inside Chattanooga city limits, you typically receive two bills each year: one from the City of Chattanooga and one from Hamilton County. City Council sets the city rate and the Office of the City Treasurer bills and collects city taxes. The County Commission sets the county rate and the Hamilton County Trustee collects county taxes. You can review each office’s guidance on the City of Chattanooga tax information page and the Hamilton County Trustee page.
How your bill is calculated
Tennessee taxes a percentage of market value called the assessed value. In Hamilton County, residential property is assessed at 25 percent of appraised value. Commercial and industrial property is typically assessed at 40 percent. The basic formula is: Tax equals assessed value divided by 100, multiplied by the tax rate (dollars per $100 of assessed value).
Here is a simple 2025 example for a City Center home using reported certified rates. If your condo is appraised at $500,000, the assessed value is $125,000 (25 percent). County tax at about $1.5157 per $100 comes to $1,894.63. City tax at a reported 2025 certified rate of about $1.55 per $100 comes to $1,937.50. Your combined property tax would be about $3,832. Rates change annually, so confirm current-year numbers on official pages and the local 2025 rate reporting. City bills may include separate fees, such as stormwater or sanitation.
What changed in 2025
Hamilton County completed a countywide reappraisal in 2025. Reappraisals can shift values significantly, and governments often adopt a “certified” or revenue-neutral rate to balance the change. Local reporting shows the county’s certified 2025 rate dropped to about $1.51 to $1.5157 per $100 of assessed value. The city’s communications referenced a 2025 certified rate presented at about $1.55 per $100. Always check current certified rates on the city’s page and county notices before you estimate your tax.
When your taxes are billed and due
City of Chattanooga timeline
City bills are typically prepared in early October and cover the calendar year. They are due without interest or penalty by the last day of February of the following year. For example, the city cited February 28, 2025 as the deadline for 2024 bills. Interest and penalty begin March 1 and are described by the city as a combined 1.5 percent per month. Details are posted on the city’s tax information page.
Hamilton County timeline
The county uses a semiannual schedule in many years. For 2025, first-half bills were mailed in mid January with an early February due date, and second-half bills were mailed in early June with a mid June due date. County taxes become delinquent on March 1 if unpaid and begin to accrue 1.5 percent per month. Check the County Treasurer updates and the Trustee page for current-year dates and payment options.
A quick legal note on due dates
Tennessee law sets the framework for when property taxes are due and payable. Local offices implement the practical billing schedule that fits those rules. You can read the statutory framework in the Tennessee Code title 67 overview. Not receiving a bill does not remove your obligation to pay on time. Use the city and county online portals if you do not receive a notice.
Relief programs you may qualify for
State Property Tax Relief
Tennessee’s Property Tax Relief program reimburses part of the tax for qualifying low-income elderly and disabled homeowners and certain veterans or surviving spouses. It applies to your primary residence. You apply through the local collecting official, and an approved voucher offsets part of your bill. Learn more on the Tennessee Comptroller’s Property Tax Relief page.
City of Chattanooga Tax Freeze for seniors
Chattanooga offers a Tax Freeze for qualifying seniors that freezes the city tax amount on a primary residence if income and age requirements are met. The city publishes income limits and deadlines and requires annual reapplication. An example published for the 2025 cycle listed a 2024 combined income limit of $49,790. The freeze applies to city taxes only. See eligibility and application steps on the City of Chattanooga Tax Freeze page and the state program description of property tax freezes on the Comptroller’s site.
How and where to apply
- County: Contact the Hamilton County Trustee for Property Tax Relief applications and assistance. The Trustee accepts and forwards applications for state review. Start with the Trustee page.
- City: The City Treasurer accepts Tax Freeze applications and provides downloadable forms and help. Use the City Tax Freeze page.
If you disagree with your value
If you believe your appraised value is off, first contact the Hamilton County Assessor of Property to review the record and discuss the valuation. If needed, you can appeal to the County Board of Equalization. Reappraisal-year windows are short, so watch your notice dates closely. The city’s tax information page outlines the basic process and timing.
Delinquent taxes, collections and tax sales
Unpaid taxes accrue interest and penalty at about 1.5 percent per month after the deadline. The city may file in Chancery Court for collection if bills remain unpaid, and additional court and attorney fees can apply. Local materials reference up to three years of delinquency before a municipal tax sale, while some county references describe a four-year timeline. Exact timing depends on filings and the jurisdiction that is enforcing the lien, so contact the Hamilton County Trustee or the Clerk and Master of Chancery Court for current procedures.
Quick checklists for buyers and sellers
If you are buying in City Center
- Ask for the latest city and county tax bills and confirm whether any amounts are unpaid.
- Verify the appraised and assessed values and note the assessment ratio used for your property type.
- Estimate your annual tax using the formula and current-year rates, then factor any stormwater or sanitation fees.
If you are selling in City Center
- Request payoff quotes early from the county trustee and the city treasurer so closing can clear all taxes and municipal charges.
- Confirm whether there are pending appeals or delinquent years.
- Keep copies of receipts for your closing package and your records. The Trustee page is a good starting point for county lookups and contact information.
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FAQs
How do downtown Chattanooga city and county taxes work?
- Properties inside city limits typically pay both a City of Chattanooga bill and a Hamilton County bill, each set and collected by its own office.
What are the 2025 city and county rates for estimates?
- Local reporting shows a certified 2025 county rate near $1.5157 per $100 of assessed value and a city certified figure presented around $1.55. Always confirm the final adopted rates on official pages before calculating.
When are city taxes due and what happens if I pay late?
- City bills are issued in October and due without penalty by the last day of February of the following year. Interest and penalty of about 1.5 percent per month start on March 1.
How do I estimate taxes for my downtown condo?
- Take 25 percent of your appraised value to get assessed value, divide by 100, then multiply by the current city and county rates, and add them together.
Who can get tax relief or a tax freeze in Chattanooga?
- The state’s Property Tax Relief helps qualifying low-income elderly or disabled homeowners and certain veterans or surviving spouses. Chattanooga’s Tax Freeze is for eligible seniors and applies to city taxes only with annual reapplication.
If I am buying or selling, who pays the property taxes at closing?
- Sellers typically clear outstanding city and county taxes at closing while prorations are handled in the settlement statement. Request payoff quotes from both offices early so there are no surprises.
