NASHVILLE, TN — Many Davidson County homeowners are seeing record-high increases in their property tax bills, though it should come as no surprise. Property tax bills are mailed out in October by the Office of the Davidson County Trustee. The Davidson County Assessor of Property, Vivian Wilhoite, sent Notices of Value to homeowners in April, informing them of their new property value. The Assessor of Property, based on state law, must analyze the market to determine the new property value for property owners. Wilhoite says that at the same time, her office also issued a press release to inform the Mayor, Metro Council, and various media outlets that the median home value in Davidson County had increased 45 percent, following the latest reappraisal cycle. State law requires Wilhoite’s office to reassess values every four years. The latest assessment shows that Nashville and Davidson County have continued to “experience exponential growth in the real estate market,” said Wilhoite.
“Our job is to provide you (the property owner) with a revenue-neutral value, by law, based on the market,” said Wilhoite. “People need to know that our office does not set the property tax rate,” she stated, referring to the rate that tells a property owner what they will pay in taxes and is used to calculate individual tax bills. The State of Tennessee requires the Mayor and Metro Nashville Council to reduce the tax rates that existed prior to the Reappraisal to revenue-neutral certified tax rates to generate the same amount of revenue as received in the previous year on existing construction. When property values rise, as a result of the market, the tax rates must go down to revenue-neutral certified tax rates to ensure that the county does not get revenue from the Reappraisal. The existing tax rates that existed prior to the Reappraisal of $3.254 for the Urban Services District and $2.922 for the General Services District must be decreased, according to state law.
After the Reappraisal was completed in April 2025, which showed that Davidson County’s market showed a median increase of 45 percent this year, the Metro Council can either keep the lower revenue-neutral certified tax rates or increase the lower revenue-neutral certified tax rates to generate revenue. It is important to know that if the lower revenue-neutral certified tax rates remained, many property owners whose value increased by less than the countywide median of 45 percent would have received property tax bills to pay less taxes. Instead, the Mayor proposed to increase the lower revenue-neutral certified tax rates to revenue-producing tax rates. In June 2025, the Metro Council approved the Mayor’s proposed revenue-producing tax rate above the revenue-neutral certified tax rate from $2.222 to $2.814 per $100 of assessed value for the Urban Services District, the city’s urban core. Additionally, the Metro Council approved the Mayor’s proposed revenue-producing tax rate above the revenue-neutral certified tax rate $1.995 to $2.782 per $100 of assessed value for the General Services District, the tax rate for the rest of Davidson County, beyond its urban core, where property owners pay for trash pickup.
In June, the Metro Council approved a $3.8 billion budget for fiscal year 2025-26 that included the increased revenue-producing tax rates of 26 percent increase for the USD and 39 percent increase for the GSD. Although this package came with record-low, revenue-producing property tax rates, the increase of the revenue-neutral certified tax rate adopted by the Metro Council added to many homeowners’s bill to produced additional revenue.
Does a higher appraisal value automatically mean a higher tax bill? No. Your individual tax bill will depend on whether your property’s value increased more or less than the county-wide median increase of 45 percent. For a value that increased by less than the county-wide median increase of 45 percent and if the lower revenue-neutral certified tax rates had not been increased by the mayor and metro council, a property would pay the same or less in taxes. For a value that increased by more than the county-wide median increase of 45 percent and if the lower revenue-neutral certified tax rates had not been increased by the mayor and metro council, a property would pay more taxes but not much more. But the mayor and metro council chose to increase the lower revenue-neutral certified tax rates to revenue producing tax rates by 26 percent in the Urban Services District and by 39 percent in the General Services District. So if your value increased by less than the county-wide median increase of 45 percent due you will pay more in taxes due to the tax rates increase set by the mayor and metro council. If your value increased by more than the the county-wide median increase of 45 percent, depending on the increase, you will pay more in taxes due to the value based on the market plus but you will also pay more in taxes due to the tax rates increase set by the mayor and metro council. It is notable to say the former administrations, Barry and Cooper, did not increase the tax rates in a Reappraisal year.
Some homeowners may have little to no increase and may see lower bills even with an appreciated property value compared to the previous tax year if the lower revenue-neutral certified tax rates had not been increased by the mayor and metro council.
What is my individual tax bill based on? Assessor Wilhoite explains that a homeowner’s tax bill is not just based on your value. “Your bill is based on two factors,” she said. One, the Assessed Value derived from your Value that is based on the market value of sales in your area in the prior year (2024). And, two, your bill is based on the tax rate set by the Mayor and Metro Council, calculated against your Assessed Value, she said. “Your tax billing is not based solely on your Value.”
What if I disagree with the amount of my tax bill? Property owners were allowed to appeal their reappraised property values from the time they were announced in April through June of this year. It is their right. A record number of appeals were heard during the periods of the Informal Review to the Assessor’s staff and the Formal Appeals request for Hearings to the independent Metropolitan Board of Equalization. The period for appeals has closed. “That ship has sailed,” said Wilhoite. However, Wilhoite wants you to know that you can appeal your property value every year. For the 2026 year, a property owner can begin to appeal their Value on January 19, 2026.
What if I need assistance with payment of my property tax bill? The October 2025 tax payment of property taxes is due by February 28, 2027. Payments are made to the Office of the Trustee. To learn of the assistance programs available, Wilhoite encourages property owners to call the Office of the Trustee at 615-862-6330 about the Tax Freeze, Tax Relief, and Tax Deferral programs. These programs are state programs that are administered by the Office of the Trustee. Assessor of Property Wilhoite expressed gratitude to Reverend Representative Harold Love for the opportunity to assist in his efforts to increase the allowable income used to qualify for the assistance programs, and the Tennessee General Assembly led by Representative Love, that allowed more property owners to qualify for assistance.
Also, there is help offered by the Metropolitan Action Commission at 615-862-8860 as they too offer a tax assistance program for those needing help with the payment of taxes. Also, there is the Housing Fund organization, which helps with the payment of taxes through its Property Tax Relief programs. Their website is https://thehousingfund.org.
