TGFOA 2026 Fall Conference · Booth 59

Town of Smyrna

Rutherford County. Population 53,070 (Census 2020). 7 people from Smyrna at the conference.

This page is built only from public records: the Tennessee Comptroller's certified property tax tables, the Department of Revenue's retail sales activity, and the 2020 Census. Every figure names its source and year. It is what a resident, a reporter, or a bond analyst can already see about Smyrna. The question the booth is asking is whether they can see it in a form they can use.

What the numbers show

Smyrna's city property tax rate was $0.5257 per $100 of assessed value in 2025, against $0.7007 in 2018. Its largest one-year change came in 2022, when the rate moved from $0.7007 to $0.5257. On a $300,000 home inside Smyrna, the combined city and county bill is $1,801 for 2025; in 2018 it was $2,100. The city's rate is 22% of the combined rate, and Rutherford County's rate is the other 78%. Smyrna's combined 2025 rate of $2.4019 is the 2nd lowest of the 4 Rutherford County municipalities with their own rate, in a range from $2.2813 in Eagleville to $2.8288 in Murfreesboro. The same home in unincorporated Rutherford County pays $1,407 in 2025, at the county rate only.

Rutherford County's certified rate was $1.8762 in 2025, against $2.0994 in 2018. Its most recent reset, which follows a reappraisal, came in 2022, when the rate moved from $2.2194 to $1.6162. A reset lowers the rate because assessed values rose, and it is not a tax cut. In 2023 the county raised its rate from $1.6162 to $1.8762. Among 19 counties with a latest reset in 2022, the county's rate is 6th lowest, and their average is $2.0286. Retail sales activity in the county was $8.47 billion in 2025, up 3.9% from 2024, while statewide activity rose 1.8%. Smyrna's combined rate is the lowest in the group of comparison cities, which includes Murfreesboro, La Vergne, Collierville, Kingsport and Spring Hill.

ADA Title II deadline: April 26, 2027. The Department of Justice rule gives public entities with a total population of 50,000 or more until then to bring web content and dashboards to WCAG 2.1 AA. The tier is set by the entity's total population in the most recent decennial Census; Smyrna's 2020 count of 53,070 puts it in the 50,000-or-more tier. Special district governments, such as utility and school districts, have April 26, 2028 regardless of size.

A $300,000 home in Rutherford County, 2025

Everyone knows their rate. Almost nobody has seen the bill side by side with the city next door, or watched it move through a reappraisal. Certified property tax rates, tax years 2018 to 2025, Tennessee Comptroller of the Treasury. Residential assessment 25%. Tap a bar to put it in the cards.

Appraised value $300,000 Tax year 2025

Your combined rate, 2025 2.4019 per $100 assessed

Your council set 21.9% of the combined rate

Your bill on this house, 2025 $1,801 county $1,407, was $2,100 in 2018

Drag the year back to 2018. A lower bill after a reappraisal year is a certified-rate reset, not a tax cut: the rate falls because the appraisals rose. The bars keep one scale across years so the change is real.

Rates behind these bars, 2025

Municipality	County rate	City rate	Combined
Murfreesboro	1.8762	0.9526	2.8288
Lavergne	1.8762	0.5363	2.4125
Smyrna	1.8762	0.5257	2.4019
Eagleville	1.8762	0.4051	2.2813
Unincorporated	1.8762	0.00	1.8762

Compare within your county only; appraisal levels differ by county. The county rate that applies inside a city can differ from the unincorporated rate where a city sits outside a county fire or road district.

Rutherford County reset its rate in 2022, with 18 others

Peer groups are always by size. Nobody groups counties by reappraisal year, yet that is the group whose budget conversation matches yours this year. Tennessee's certified tax rate law rolls the county rate down after a reappraisal, so a drop is a reset, not a cut. The one place a change is a real increase is the year right after. Tap a county in the cohort list to draw its line over yours.

County rate, 20251.8762was 2.0994 in 2018

Resets since 201912022

In the room from your cohort10of 19 counties that reset in 2022

2025: 1.8762(0.0% on the year before) Rutherford County rate average of the 2022 cohort reset year

Rutherford County raised the rate the year after a reset in 2023, which is the one place a change is an unambiguous real increase.

The 2022 cohort, county rate 2025. Tap to overlay.

* someone from this county is at TGFOA 2026. Up to four overlays at once. Reset years are inferred from the rate path; the Comptroller's reappraisal schedule is the authoritative list.

Rutherford County's retail base against Tennessee, 2024 to 2025

Is the sales tax base growing faster or slower than the state's, which months carried it, and what is it made of. Tennessee Department of Revenue retail sales activity by county, January 2024 to December 2025. Tap a sector below to redraw the chart for that sector.

Rutherford County, 2025 vs 2024+3.9%$8.15B to $8.47B

Tennessee, 2025 vs 2024+1.84%$154.43B to $157.27B

All retail, Rutherford County vs Tennessee, 2025 by month

Rutherford County Tennessee 100 = the same month of 2024

What the base is made of, 2025

Each sector's share of Rutherford County retail sales minus its share statewide, in points. Right means over-weight versus Tennessee. Tap a sector to chart it.

County-level retail activity as reported to the Department of Revenue. A city page shows its host county. Sector categories are DOR's; a single dealership cluster or outlet mall can dominate a small county.

Rutherford County last rate reset 2022 county rate 2025: 1.8762 21 at TGFOA from this county

2019202020212022202320242025 none Year of the latest certified-rate reset, county rate, TN Comptroller tables 2018 to 2025. Tap a county.

Compare with a neighbour

Same county first, then the nearest by 2020 population. Everyone listed is in the room this week.

Every figure here is public and dated.

If one is wrong, tell me and it is fixed on this page tonight. You will know before I do. This is the free version, built from public records in a week. The paid version runs on your own ERP data: budget to actual, overtime and position control, revenue forecasting, as a fixed-price budget dashboard or the full reporting platform. Ask at booth 59.

Book a 30-minute call

Sources: Tennessee Comptroller of the Treasury, certified property tax rates, tax years 2018 to 2025. Tennessee Department of Revenue, retail sales activity by county, 2024 and 2025. U.S. Census Bureau, 2020 decennial count. Sound BI, Nashville, Tennessee. aaron@soundbi.com.

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