County officials are responsible for administering the property tax in Tennessee, starting with the county assessor. The county assessor in each county is responsible for assigning a value to each property, on which taxes are based.
Tax rates are calculated by the County Commission, depending on the funding needs of local government bodies and the total value of assessed property in a district.
Rates are expressed as dollars per $100 of assessed value. If your mill rate is $3.00 and your assessed value is $25,000, your total taxes will be $750 per year.