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County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Clay County, Tennessee

Clay County has an effective property tax rate of 0.56%. On the median home value of $136,400, that's roughly $769 per year. Median household income is $39,972.

Effective Property Tax Rate1
0.56%
median tax $769 ÷ median home $136,400
Median Home Value1
$136,400
owner-occupied
Median Household Income1
$39,972
per-capita $24,731
Est. Annual Tax on Median Home1
$769
at 0.56% effective rate

What you'll pay, at a glance

Property taxes are the largest local tax most homeowners pay. The effective rate measures the real tax bill as a share of home value — a more useful number than the nominal “mill rate,” because assessment practices vary county to county.

MetricClay CountyTennessee (state context)
Effective property tax rate10.56%0.47%
Median home value1$136,400—
State income tax3No state income taxNo state income tax
State sales tax39.61% combined9.61% combined

How this is calculated

The effective property tax rate is the median real-estate tax bill divided by the median home value — both for owner-occupied homes, from the U.S. Census Bureau's American Community Survey (ACS 5-year estimates)1. Median income is also from the ACS1. Federal and state income-tax figures use IRS2 and Tax Foundation3 data.

About Clay County, TN

Clay County’s effective property tax rate of 0.564% sits above Tennessee’s statewide median of 0.467%, placing it 16th among the state’s 95 counties. That ranking signals a heavier reliance on property taxes than most Tennessee counties, even though the actual dollars remain fairly contained. With a median home value of $136,400, the median annual real-estate tax bill comes to $769. Households here earn a median of $39,972, and per-capita income is $24,731, so the tax bill amounts to a noticeable share of yearly earnings. Against the national median effective rate of 0.794%, however, Clay County still taxes property at a lower percentage than the country as a whole. Communities such as Celina, Moss, and Whitleyville fall under this county’s rates, meaning homeowners across these small towns share the same local tax structure.

Frequently asked questions

What is the property tax rate in Clay County, TN?
The effective rate is 0.56% — meaning the median tax bill equals about 0.56% of the median home value.
How much are property taxes on a median home?
On the median home ($136,400), the estimated annual bill is about $769.
Is Clay County's rate high or low?
Compare it to the state median of 0.47% and the national average near 1.1%.
How does the effective rate differ from my mill rate?
A mill rate is the nominal levy per $1,000 of assessed value. The effective rate reflects what you actually pay after exemptions and assessments — it's the median tax bill as a share of median home value, so it better predicts your real cost.
Will a reassessment raise my tax bill?
Not necessarily. If your home's assessed value rises, your bill can go up, but only if the mill rate and exemptions stay flat. Contact the Clay County assessor's office to review your current assessment.
Can I appeal my property tax assessment?
Yes. Most counties allow an appeal when you believe the assessed value exceeds the market value. File with the Clay County assessor within the local deadline, typically with comparable sales as evidence.
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.