MURFREESBORO, Tenn. - Rutherford County Assessor of Property Rob Mitchell has released the final 2026 Certified Revenue-Neutral Tax Rates for Rutherford County and its municipalities following the completion of Tennessee’s state-mandated four-year property reappraisal cycle.
The certified rates are designed to prevent local governments from receiving an automatic tax revenue increase simply because property values have risen. Under Tennessee law, when total property values increase during a reappraisal, the tax rate must be adjusted downward so the jurisdiction collects the same amount of revenue as the previous year, excluding revenue generated by new construction.
The newly certified 2026 revenue-neutral tax rates, calculated per $100 of assessed property value, are $1.4885 for Rutherford County, $0.7529 for the City of Murfreesboro, $0.4258 for the Town of Smyrna, $0.4359 for the City of La Vergne and $0.3093 for the City of Eagleville.
The updated rates come at a time when Rutherford County’s property values have seen major growth. According to the Assessor’s Office, the county’s total appraised market value increased from $52.5 billion at the close of the 2022 reappraisal cycle to $81.7 billion in 2026. That means more than $29.1 billion in market value was added to the county’s property rolls over the past four years.
Of that increase, about $10.5 billion came from new construction, while the remaining $18.6 billion reflected rising real estate values across the county. The county’s total assessed value now stands at $21.19 billion, compared to $15.24 billion in 2022 and $16.52 billion in 2025.
“Providing these specific figures to our citizens is a core part of our commitment to transparency,” Mitchell said. “Every municipality has a unique economic footprint, and these calculated certified rates serve as the baseline reset. They guarantee that the total operational revenue collected by each city and the county remains identical to the previous year, changing only to account for actual physical new construction.”
Mitchell emphasized that a higher property appraisal does not automatically mean a higher tax bill. Instead, the impact depends on how much an individual property’s value changed compared to the average increase across the jurisdiction.
If a property’s value increased less than the local average, the owner’s tax bill could decrease under the new certified rate. If the property increased at roughly the same pace as the local market, the bill may remain about the same. However, if a property’s value rose faster than the average, the owner could see an increase.
“Our office does not set tax policy or vote on spending; our sole, statutory mission is fairness, equity, and absolute accuracy in valuation,” Mitchell said. “By publishing these certified rates, we ensure our taxpayers hold the exact data needed to understand the distribution of the local tax burden.”
The certified revenue-neutral rates serve as the baseline for Rutherford County, Murfreesboro, Smyrna, La Vergne and Eagleville. Local governing bodies may adopt those certified rates or vote to set a higher rate, but any increase above the certified revenue-neutral level generally requires public notice and action by the local taxing authority.
Residents with questions about their 2026 assessment notices or the certified tax rate calculations can contact the Rutherford County Assessor of Property’s Office, visit the public portal at www.rcpatn.com, or text Smart Rutherford at 629-218-4977.
