Taxes

Overview

  • Town taxes are billed by May 15 each year for the following 12 months.
  • Due Date: September 29th 
  • Discount amount is 2% off the base amount which is due by: July 1st 
  • A penalty of 1.5% will be added to all taxes not paid prior to September 29 of the current tax year.
  • Request Property Tax Information
  • View past Property Assessments by year in the Archive Center

In addition to the rates stated here, any new or additional taxes will be imposed upon the seller on a prorated scale. These will be imposed subsequent to the effective date of the rates.

Current Tax Rate (New for 2023) 

The current tax rate is $0.47 (0.0047) per $100 of assessed value. To find out your tax amount: multiply your assessed value by the tax rate. For example, if your assessed value is $125,000 and the rate is at .0047 you will: 125,000*.0047=587.50. 

2023 Property Assessments 

2023 Assessment PDF

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Appeals

You can appeal your property's assessed value once a year, on Appeals Day. Appeals Day is held at Town Hall on the first Monday in April, between 4pm and 7pm. You must notify Town Hall in writing 5 days prior to Appeals Day to appeal your property assessment.

Assessment

  • Tax assessments are not based on current appraisals or current market values
  • Properties are only reassessed if a permit was completed for any additions, modifications, demolitions, etc. or if annexed into our Town Limits
  • The list of assessments shall be delivered to the Town Council before the first day of March
  • The assessment list shall be made available to the public at Town Hall after the first Town Council meeting in March
  • A public notice of the assessment list, the date, time, and place of appeals day shall be posted in five places and at least one in the newspaper 14 days prior to the appeals day
  • View past Property Assessments by year in the Archive Center

Tax Discount

  • Town of Smyrna offers a tax discount of 2%, if your tax bill is paid before July 1st