Center Hill Lake Property Tax: DeKalb County 2026 Reappraisal

Tennessee Property Tax Framework

Tennessee assesses residential property at 25% of appraised fair market value. Tax rates are set per $100 of assessed value by the county commission. On a $500,000 lakefront home, the assessed value is $125,000 regardless of which county. Multiply $125,000 by the applicable rate divided by 100 for the annual bill. Tennessee has no state income tax on any income — wages, Social Security, retirement distributions, or investment income — making property tax the primary ongoing state-level tax obligation. Tennessee requires county-wide reappraisals on a cycle of four to six years. When reappraisal occurs, property values are updated to reflect current market conditions, and the commission must certify a new tax rate that accounts for the change in total assessed value.

DeKalb County: Current $2.51, Preliminary New Rate $1.533

DeKalb County completed a county-wide property reappraisal in early 2026 — the first since 2021. Property values in DeKalb County have increased substantially since 2021, reflecting the general appreciation of Middle Tennessee real estate. When property values increase across the county, the State Board of Equalization sets a lower certified tax rate so that the total revenue collected does not automatically increase; this “revenue neutral” certified rate is the starting point for the commission's budget process.

The new preliminary certified rate for DeKalb County following the 2026 reappraisal is $1.533 per $100 of assessed value, down from the current rate of $2.51. This rate was announced by DeKalb County Assessor of Property Shannon Cantrell in March 2026 and confirmed by WJLE Radio, DeKalb County's primary local news outlet. The $1.533 rate is preliminary — the county commission must still adopt the final rate when it approves the 2026–2027 county budget in summer 2026. The commission may adopt the certified rate exactly, or it may adopt a higher rate if it determines the county needs additional revenue for budget needs. Contact the DeKalb County Trustee at 615-597-5176 for the most current status before closing on any DeKalb County property.

On a $500,000 lakefront home (assessed at $125,000): current $2.51 rate = $3,138/year; preliminary new $1.533 rate = $1,916/year. Annual savings: $1,222. Over a 20-year period at the new rate: $24,440 lower cumulative tax burden than at the current rate. This is the same pattern that occurred in Wilson County following its 2024–2025 reappraisal, where the certified rate dropped substantially from the prior cycle rate.

What the Reappraisal Means for Your Individual Bill

The lower rate does not mean your tax bill will necessarily decrease by 39% from last year's bill. Your individual tax bill is the product of your specific property's assessed value and the rate. If your property's appraised value has increased substantially since the last reappraisal in 2021 — which is likely given Middle Tennessee real estate appreciation — your new assessed value will be higher even as the rate is lower. The net effect on your specific bill depends on how much your property's value increased relative to the county average. Properties whose value increased less than the county average will see a net tax decrease; properties whose value increased more than average may see a modest net increase despite the lower rate. For a newly purchased property at current market price, the calculation is straightforward: new appraised value × 25% × new rate ÷ 100 = estimated annual tax bill at the new rate.

The Appeal Window Is Now

DeKalb County Assessor Cantrell noted in March 2026 that informal appeals for the 2026 tax year were scheduled for March 30 through April 10, 2026. The Board of Equalization met in early June 2026. After the county board has met, local appeal options are closed for the 2026 tax year. By the time most buyers receive their tax bills in October 2026, the appeal window for 2026 will have already closed. For buyers who have purchased or are purchasing a DeKalb County Center Hill Lake property in 2026, understanding this timeline is important: if you believe your new assessed value is too high, the time to raise that with the assessor is before the Board of Equalization meets in summer, not after you receive your October tax bill.

Smith County and White County: Verify Directly

Center Hill Lake also touches Smith County to the north and White County to the east, though the vast majority of the residential real estate market is in DeKalb County. For properties in either of these smaller county segments: Smith County Trustee 615-735-2744; White County Trustee 931-836-3295. Neither county is in the same reappraisal cycle as DeKalb in 2026, so their current rates apply as-is. Verify the county for any specific parcel at assessment.cot.tn.gov using the Tax Map Number before making any tax estimate.

Quick Reference: $500K Home by Rate Scenario

• DeKalb County current rate $2.51 — $3,138/yr (rate in effect through mid-2026; likely final for 2025 tax year)
• DeKalb County preliminary new rate $1.533 — $1,916/yr (subject to commission approval summer 2026; expected for 2026 tax year forward)
• Smith County — verify with trustee 615-735-2744
• White County — verify with trustee 931-836-3295

For the most current DeKalb status on whether the new rate has been formally adopted: DeKalb County Trustee 615-597-5176; 732 S. Congress Blvd Room 103, Smithville, TN 37166. DeKalb County Assessor of Property: 615-597-4265.