"The effects will vary resident-to-resident." That was Maryville City Manager Greg McClain's summary of the city's 2026 property tax rate, quoted by The Daily Times ahead of the June 2 budget review. The rate dropped from $1.63 to $1.36 per $100 of assessed value. McClain said the new rate means the city will "take in roughly the same amount in property taxes in FY27 as they did in FY26."
That sentence matters for anyone comparing homes in Maryville this fall. A lower rate applied to a higher appraisal can produce the same bill, a smaller one, or a larger one. The rate alone won't tell you which. To figure out what a specific house will cost to own in 2026, you need a different number.
The Tax Line on a Listing Is Usually Last Year's Math
The friction shows up at the offer stage. Any tax figure taken from a seller's 2025 bill was calculated on the old appraisal and the old rates, $1.59 for Blount County and $1.63 for the City of Maryville. Both the value and the rate have changed since then. Blount County completed a general reappraisal for tax year 2026, and the state's reappraisal schedule now lists 2026 as the county's most recent one.
The 2026 bills are already going out. Maryville mails its city tax notices in mid to late August. They're payable through November 30 and become delinquent December 1, with 2.33% interest added each month after that. Blount County usually mails its notices in early to mid-September. Owners who haven't received one by October 1 are asked to contact the Trustee. County taxes are payable through the end of February and become delinquent March 1. A home inside city limits gets both bills, on two different calendars.
This matters at the closing table. The standard Tennessee REALTORS purchase and sale agreement prorates real estate taxes for the calendar year of closing as of the closing date. If the current year's final rate hasn't been set, the form falls back on the prior year's rate and assessment, and the parties settle their recalculated shares later. Prior-year taxes stay with the seller. For an October 2026 closing in Maryville, the current bills may already exist. Ask for them, and base your monthly budget on those figures, not on a 2025 bill.
Every Rate Fell by About as Much as Values Rose
Tennessee uses a two-step system meant to keep a reappraisal from turning into an automatic tax increase. The Daily Times reports that once the Property Assessor sets the new total value for the county's 79,000 parcels, the state calculates a certified tax rate. That rate is projected to raise the same dollars as the year before. Under the state's truth-in-taxation law, a government that wants to adopt a rate bringing in more than the prior year's total in a reappraisal year has to hold public hearings first.
In 2026, Maryville and Alcoa adopted their certified rates, and Blount County set its rate just below the certified figure.
| Jurisdiction | FY2026 rate | FY2027 rate | Change |
|---|---|---|---|
| Blount County | $1.59 | $1.29 | about 19% lower |
| City of Maryville | $1.63 | $1.36 | about 17% lower |
| City of Alcoa | $1.69 | $1.41 | about 17% lower |
Rates are per $100 of assessed value. Blount County's levy resolution, dated June 18, 2026, sets $1.29 for the fiscal year beginning July 1, 2026. The state certified rate had been reported at $1.2963, and the county rounded down. Maryville City Council adopted its budget and tax rate ordinance unanimously at a June 22, 2026 called meeting. Alcoa's ordinance says the State Board of Equalization set the city's certified rate at $1.41 and that the commission "specifically adopts this Certified Tax Rate." Alcoa's previous city rate was $1.69.
The certified rate is designed to fall roughly in step with the growth in reappraised value, excluding new construction. So the cuts in the table are a rough sign of how much each jurisdiction's existing property was revalued. Both city rates fell by a smaller share than the county rate. That suggests existing property inside Maryville and Alcoa was revalued upward somewhat less, overall, than the county as a whole. In March, county budget workshops estimated an 18% to 20% increase in Blount County's total property value. That figure covers the county's total value. It's not the average increase for an individual home.
Where an Individual House Lands
The certified rate keeps the total flat, which means the burden shifts between owners. The Daily Times walked through an example. Tennessee assesses residential property at 25% of appraised value. A home appraised at $250,000 in 2023 had an assessed value of $62,500, which produced a 2025 county bill of $993.75 at $1.59. If that home was reappraised 20% higher, to $300,000, its assessed value became $75,000. At a county rate of about $1.30, the bill comes to $975. The paper's conclusion is the one buyers need: "The areas that saw the greatest increase in average home sale values over the last three years will see the biggest increases in taxes."
Location is the other factor. The City of Maryville says a property inside Maryville owes both city and county tax. An unincorporated property owes only the county tax. Here's the same $300,000 appraisal, or $75,000 assessed, at FY2027 rates:
- Unincorporated Blount County at $1.29 comes to $967.50 a year.
- City of Maryville plus county, a combined $2.65, comes to $1,987.50 a year.
- City of Alcoa plus county, a combined $2.70, comes to $2,025 a year.
The gap between Maryville and the county works out to $1,360 a year for every $100,000 of assessed value. That equals $400,000 of appraised value, because the city rate applies to the 25% assessment and not to the price. Use those figures to compare two specific houses. The city levy also pays for services that appear elsewhere in the city budget. Property taxes make up about half of Maryville's general fund revenue.
A Seller's Tax Freeze Doesn't Transfer to the Buyer
A seller's own county bill can run low for another reason. Blount County takes part in Tennessee's property tax freeze program. The Tennessee Comptroller says the 2026 income limit is $63,470, and the program generally applies to an owner who is 65 or older by year-end, on an eligible principal residence. The state says the freeze must be renewed each year and can't be carried over to a newly purchased home. Maryville isn't on the Comptroller's list of participating cities, so the county freeze doesn't cover the Maryville city tax.
The Tennessee Comptroller's tax relief brochure explains that if the seller's county bill reflects a freeze, the buyer's first county bill will be calculated at the full 2026 rate on the full 2026 assessment. Buyers who qualify for the freeze or for Tennessee's tax relief program have to apply on their own. For the 2026 county bill, the state's 35-day rule puts the deadline at April 5, 2027, which is 35 days after the March 1 delinquency date.
Utility Costs Went Up Separately
The certified rate covers property tax only. Inside Maryville, monthly utility costs are rising separately. In December, the council approved water and wastewater changes that added about $8 a month for customers who have both services, roughly $2 for water and $6 for wastewater. Maryville and Alcoa are starting upgrades to the regional wastewater treatment plant they jointly control. The FY2027 budget adds a $4 increase to the sewer customer charge for all customers, plus a $0.25 increase in the volumetric rate. It also completes a phase-down that leaves 500 gallons included in the water base charge. The city's residential stormwater fee is $3.97 a month.
For a fair comparison between a city home and a county home, add these monthly costs to the tax difference.
The Next Reset Comes in 2028
The 2026 figures won't hold for long. Blount County moved from a four-year reappraisal cycle to three years in 2024. At a later February meeting, commissioners voted 17-3-1 to request a two-year cycle, the second step of that process. The Comptroller's schedule now shows the two-year cycle in place, with the next reappraisal in 2028. The county's 2023 reappraisal caused what The Daily Times called "a tremendous amount of initial sticker shock," with appraisals jumping 30% and 40% before the rate came down in response.
A shorter cycle means smaller, more frequent adjustments. A home bought this fall will be reappraised in about two years. The same question will come up again: did this home rise faster or slower than the county as a whole?
Frequently Asked Questions
Who receives the 2026 tax bill if a home sells this fall? Maryville says the official tax roll is set as of January 1 of the tax year, so the notice goes to whoever owned the property on that date. Buyers who don't receive a notice are told to call the city to check on the property's tax status. The purchase agreement's proration determines how buyer and seller split the bill.
Can an owner challenge a 2026 appraisal? In Tennessee, a disputed assessment generally goes first to the County Board of Equalization. An informal review with the assessor doesn't preserve the right to appeal. The Comptroller directs owners to the county assessor for local deadlines. The Blount County Property Assessor's office is at (865) 273-5850.
Does Maryville's rate include the high school expansion bond? In FY2026, the council raised the city rate 13 cents, from $1.50 to $1.63, to help fund the $55 million Maryville City High School expansion bond. The $1.36 certified rate is designed to keep total city revenue at that FY2026 level.
This post is general information, not tax advice. For your own situation, check with the Blount County Property Assessor or a tax professional.
If you're weighing a home inside Maryville against one just outside city limits, Karli Pritchard Realtors can pull the current 2026 tax figures and utility costs for each property and show you how they change your monthly budget before you write an offer. Schedule a personalized market consultation.
