Since records have been retained in the Property Assessor’s office in Rutherford County (1994) Rutherford County has never had a revenue neutral tax rate this low, Property Assessor Rob Mitchell said.

The county's rate of $2.0994 is the official rate determined by the county and affirmed by the Tennessee State Board of Equalization to be Revenue neutral.  

This should fully fund a budget appropriation of over $601 million dollars, which is another record for Rutherford County. The previous property tax rate was $2.68/$100 of assessed value for Rutherford County. 

"Most folks in Tennessee do not realize that in Tennessee 75 percent of the appraised value of your home is not subject to taxation," Mitchell said. "In the Middle Tennessee area, there is no county with a lower tax rate. Rutherford County has the lowest tax rate of the five largest counties in Tennessee. This is just another reason why Rutherford County is the most desirable location in Tennessee to locate a home and a business."

Here are the rates/$100 for comparison: 

Rutherford $2.0994

Knox $2.12

Williamson $2.15

Sumner $2.50

Wilson $2.5189

Dickson $2.70

Putman $2.73

Davidson $2.755

Cheatham $2.7578

Hamilton $2.7652

Maury $2.815

Hickman $2.9395

Montgomery $3.07

Robertson $3.08

Shelby $4.11