Sullivan County Property Tax Appeal, Tennessee

Travis BunnTravis Bunn·Updated July 22, 2026

Sullivan County is located in northeastern Tennessee on the state's border with Virginia, with Blountville serving as the county seat. The county is home to major Tri-Cities population centers including Kingsport (the largest city) and Bristol, along with portions of Johnson City. With a 2026 population estimated at 164,001, Sullivan County's effective property tax rate of 0.63% is below the national average but above Tennessee's state median. The median home value of $190,800 results in a median annual property tax bill of approximately $1,205, significantly lower than the national median of $2,400, making property tax appeals particularly valuable when assessments exceed true market value.

Notable cities: Kingsport, Bristol, Blountville, Bluff City

Median Home

$190,800

Tax Rate

0.63%

Annual Tax

$1,205

On the typical Sullivan County home, valued near $190,800 at the county’s effective tax rate of 0.63%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: June 1-30, 2026 (County Board of Equalization meeting period)

Tennessee County Boards of Equalization typically convene on June 1st (or the next business day if June 1st falls on a weekend) and remain in session for up to 30 days. Sullivan County homeowners should contact the Assessor's office in early June to schedule their Board of Equalization hearing. An informal review with the Property Assessor is available before the formal appeal deadline.

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How Sullivan County Assesses Property

25%of market value

Assessed by: Sullivan County Property Assessor's Office

Assessment cycle: biennial

Notices typically mailed: Spring (April-May)

Tennessee law requires residential property to be assessed at 25% of its appraised market value. Sullivan County conducts state-mandated countywide reappraisals on a biennial cycle, with the next reappraisal scheduled for 2027. If your home's market value is $190,800 (Sullivan County's median), at Tennessee's 25% assessment ratio your assessed value would be $47,700, resulting in approximately $1,205 in annual taxes at the county's effective rate of 0.63%.

The Appeal Process

Appeals are heard by the Sullivan County Board of Equalization. The Sullivan County Board of Equalization is a 5-member appointed board that meets throughout June. You will typically have 5-15 minutes to present your evidence. The Board will review your comparable sales, property condition evidence, and any assessment errors, then issue a decision that may increase, decrease, or maintain your current assessment.

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Step 1: Review your assessment notice received in Spring (April-May) and compare your property's assessed market value to recent comparable sales of similar homes in your neighborhood

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Step 2: Contact the Sullivan County Assessor's Office at (423) 323-6455 to schedule an informal review with the field appraiser assigned to your property. Bring comparable sales data, photos of property condition issues, or evidence of assessment errors

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Step 3: If the informal review does not resolve your concerns, request a Property Tax Appeal Form from the Assessor's office and file your formal appeal with supporting documentation

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Step 4: Call the Assessor's office during the first week of June 2026 to schedule your hearing before the Sullivan County Board of Equalization, which meets throughout June

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Step 5: Attend your Board of Equalization hearing with evidence including comparable sales (3-5 similar properties), photos documenting property condition, repair estimates, or proof of assessment errors (incorrect square footage, features, lot size)

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Step 6: If the County Board of Equalization denies your appeal, you may appeal to the Tennessee State Board of Equalization within 45 days of receiving the Board's decision, or by August 1, whichever is later

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Step 7: If the State Board denies your appeal, you may file for judicial review in Sullivan County Chancery Court within 60 days of the State Board's final order

Required form: Property Tax Appeal Form (available from Sullivan County Assessor's Office at 423-323-6455)

Filing Methods

phone:Call (423) 323-6455 to request appeal form and schedule informal review or Board of Equalization hearing
in-person:Sullivan County Assessor's Office, 3411 Highway 126, Suite 103, Blountville, TN 37617 (Monday-Friday, 8:00 AM - 5:00 PM)
mail:Mail appeal form to: Sullivan County Assessor, PO Box 509, Blountville, TN 37617

Evidence to Bring

Comparable sales data (3-5 similar properties sold recently for less than your assessed value)Photos documenting property condition issues, deferred maintenance, or functional obsolescenceProfessional appraisal or independent valuation reportRepair estimates from licensed contractors for significant property defectsDocumentation of assessment errors (incorrect square footage, wrong number of rooms, lot size discrepancies)

Sullivan County Assessor Contact

Sullivan County Property Assessor's Office

Phone: (423) 323-6455

Address: 3411 Highway 126, Suite 103, Blountville, TN 37617

Website: https://sullivancountytn.gov/property-assessor/

Online Portal: https://tnmap.tn.gov/assessment/

Hours: Monday - Friday, 8:00 AM to 5:00 PM (except designated holidays)

Tax Exemptions in Sullivan County

Elderly Property Tax Relief (Age 65+)

Relief on the first $32,700 of market value (2026)

State-reimbursed property tax relief program for homeowners age 65 or older. The state pays a portion of property taxes directly to the county on behalf of qualifying homeowners.

Eligibility: Age 65+ as of December 31 of the tax year, own and occupy property as primary residence, combined annual household income of $37,530 or less (adjusted annually based on Social Security COLA)Deadline: 35 days after tax delinquency date (typically April 5, 2026 for 2025 tax year)

Disabled Homeowner Property Tax Relief

Relief on the first $32,700 of market value (2026)

State-reimbursed property tax relief for totally and permanently disabled homeowners, with same benefits and income limits as the elderly program.

Eligibility: Totally and permanently disabled (requires SSA disability determination or equivalent proof), own and occupy property as primary residence, combined annual household income of $37,530 or lessDeadline: 35 days after tax delinquency date (typically April 5, 2026)

Disabled Veteran Property Tax Relief

Relief on the first $175,000 of market value (no income test required)

State-reimbursed property tax relief for severely disabled veterans and their surviving spouses, with no income limitation. The most generous property tax relief program in Tennessee.

Eligibility: Veterans with 100% service-connected permanent total disability, OR veterans with service-connected paraplegia, permanent loss of use of two or more limbs, or legal blindness, OR unmarried surviving spouses of qualifying veterans or servicemembers killed in action. Must own and occupy as primary residence.Deadline: Application must be filed with County Trustee; contact Sullivan County Trustee at (423) 323-6464 for specific deadline

Sullivan County Appeal Packet — $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Sullivan County for 2026?
The Sullivan County Board of Equalization typically meets throughout June, beginning June 1, 2026 (or the next business day if June 1st falls on a weekend). You should contact the Sullivan County Assessor's Office at (423) 323-6455 during the first week of June to schedule your appeal hearing. However, it's strongly recommended to begin the process earlier by requesting an informal review with the Assessor's office when you receive your assessment notice in Spring (April-May). Missing the June Board of Equalization deadline means waiting until the next reappraisal cycle, potentially costing you hundreds or thousands of dollars in excess taxes.
How do I file a property tax appeal in Sullivan County?
Start by calling the Sullivan County Assessor's Office at (423) 323-6455 to request an informal review when you receive your assessment notice in Spring. If the informal review doesn't resolve your concerns, request a Property Tax Appeal Form from the Assessor's office. Complete the form with your property information and supporting evidence, including comparable sales data for 3-5 similar properties that sold for less than your assessed value, photos of property condition issues, and documentation of any assessment errors like incorrect square footage. Submit your appeal by calling to schedule a Board of Equalization hearing in early June, or deliver it in person to 3411 Highway 126, Suite 103, Blountville, TN 37617, or mail to PO Box 509, Blountville, TN 37617.
What is Sullivan County's property tax assessment ratio and how does it work?
Tennessee law requires all residential property in Sullivan County to be assessed at 25% of its fair market value. This means if your home's market value is $200,000, your assessed value for tax purposes would be $50,000 ($200,000 x 25%). Your annual tax bill is then calculated by multiplying this assessed value by Sullivan County's tax rate. At the county's effective rate of 0.63%, a home with a $200,000 market value and $50,000 assessed value would result in approximately $1,260 in annual property taxes. Sullivan County conducts mandatory countywide reappraisals every two years to update market values, with the next reappraisal scheduled for 2027.
What evidence do I need for a successful property tax appeal in Sullivan County?
The Sullivan County Board of Equalization wants to see concrete evidence, not opinions. Your strongest evidence includes recent comparable sales showing 3-5 similar properties in your neighborhood that sold for less than your assessed market value within the past 6-12 months. Photos documenting property condition issues such as foundation problems, roof damage, outdated systems, or deferred maintenance are highly persuasive. Written repair estimates from licensed contractors for significant defects add credibility to condition claims. If your assessment contains factual errors (wrong square footage, incorrect number of bedrooms/bathrooms, lot size discrepancies), bring documentation proving the correct information such as your original appraisal, survey, or building plans. A professional independent appraisal completed within the past year can also be compelling evidence.
What happens at a Board of Equalization hearing in Sullivan County?
The Sullivan County Board of Equalization is a 5-member appointed board that meets throughout June to hear property tax appeals. When you attend your scheduled hearing, you will typically have 5 to 15 minutes to present your case. Bring multiple copies of all your evidence including comparable sales data, photos, repair estimates, and any documentation of assessment errors. The Board members will review your evidence, may ask questions about your property, and will also hear from the Assessor's office representative. After considering both sides, the Board will issue a decision that may reduce your assessment, increase it, or leave it unchanged. You should receive the Board's written decision within a few weeks. If you disagree with the County Board's decision, you have the right to appeal to the Tennessee State Board of Equalization within 45 days.
How much can I save by appealing my property taxes in Sullivan County?
The savings from a successful appeal depend on how much your assessment is reduced. In Sullivan County, with an effective tax rate of 0.63%, every $10,000 reduction in your property's market value saves you approximately $158 per year in property taxes (due to the 25% assessment ratio). If your home is over-assessed by $20,000 and you successfully appeal, you would save roughly $316 annually. Over a typical 4-year reappraisal cycle, that's $1,264 in savings. Statistics show that approximately 25% of homes in America are over-assessed, with the average over-assessment being $1,346 in excess annual taxes. Given Sullivan County's recent reappraisal in 2025 that increased many property values significantly, homeowners who received substantial increases should strongly consider appealing if their new assessment exceeds recent comparable sales.
Does Sullivan County offer a homestead exemption to reduce my property taxes?
Tennessee does not offer a general homestead exemption that reduces property taxes for all homeowners. However, Sullivan County residents may qualify for Tennessee's state-reimbursed Property Tax Relief programs for specific groups. Homeowners age 65 or older with annual household income of $37,530 or less qualify for relief on the first $32,700 of their home's market value. Totally and permanently disabled homeowners with the same income limit receive identical relief. The most generous program is for disabled veterans with 100% service-connected disability or their surviving spouses, who receive relief on the first $175,000 of market value with no income limitation. These programs are not traditional exemptions; the state pays a portion of your property tax directly to the county on your behalf. Applications must be filed with the Sullivan County Trustee's office at (423) 323-6464.
When are Sullivan County property tax bills due and what happens if I miss the deadline?
Sullivan County property tax bills are mailed in late September each year, and the payment period begins the first Monday in October and continues through the last day of February of the following year. For the 2026 tax year, taxes are accepted from October 1, 2025 through February 27, 2026 without penalty. On March 1st, unpaid taxes become delinquent and begin accruing interest at 1.5% per month. The Sullivan County Trustee's office offers several payment options including online payment through CitizensPortal.com (2.5% fee for credit/debit cards, $1.25 for e-checks), in-person payment at offices in Blountville, Bristol, or Kingsport, or by mail to PO Box 550, Blountville, TN 37617. Partial payments are accepted throughout the October-February period without interest penalty, allowing you to break your annual bill into manageable installments.

Official Resources

For state-wide appeal information including Tennessee's assessment ratio and deadlines, see our Tennessee Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Tennessee Counties

Sources: https://sullivancountytn.gov/property-assessor/ | https://taxbycounty.com/tennessee/sullivan-county | https://comptroller.tn.gov/boards/state-board-of-equalization/ | https://sullivantntrustee.gov/property-tax/ | https://tnmap.tn.gov/assessment/ | https://propertytaxrates.org/exemptions/tennessee/

Last verified: 2026-07-22