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County tax profile · 2026 · Census ACS + IRS data

Property Tax & Income in Lincoln County, Tennessee

Lincoln County has an effective property tax rate of 0.45%. On the median home value of $229,700, that's roughly $1,038 per year. Median household income is $64,667.

Effective Property Tax Rate1
0.45%
median tax $1,038 ÷ median home $229,700
Median Home Value1
$229,700
owner-occupied
Median Household Income1
$64,667
per-capita $35,371
Est. Annual Tax on Median Home1
$1,038
at 0.45% 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.

MetricLincoln CountyTennessee (state context)
Effective property tax rate10.45%0.47%
Median home value1$229,700—
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 Lincoln County, TN

Lincoln County’s effective property tax rate of 0.452% sits just under Tennessee’s statewide median of 0.467%, placing it 57th among the state’s 95 counties. That ranking lands the county in the middle of the pack, though its rate still trails the national median of 0.794% by a wide margin. On a median home value of $229,700, property taxes run about $1,038 a year. Households here earn a median of $64,667, with per-capita income at $35,371. Communities like Kelso, Mulberry, and Taft anchor this largely rural county, where home values and tax bills stay well below what many American homeowners face. The gap against the national figure signals that property ownership here carries a lighter annual tax obligation than in much of the country.

Frequently asked questions

What is the property tax rate in Lincoln County, TN?
The effective rate is 0.45% — meaning the median tax bill equals about 0.45% of the median home value.
How much are property taxes on a median home?
On the median home ($229,700), the estimated annual bill is about $1,038.
Is Lincoln 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 Lincoln 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 Lincoln 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.