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Sevier County Tax Structure
Rate Per $100 Value
Sevier County $1.54 Sevierville $ .31 Pigeon Forge $ .1242 Gatlinburg $ .1493
Ratio of Assessment
Residential 25% Industrial 40% Personal (Equipment) 30%
(Inventory Tax) Raw Materials Only
Bonded Debt $ 123,741,000 Assessed Valuation $ 3,648,092,793 School Tax None Sales Tax 2.75%
Hotel-Motel Tax
Sevier County 3% Properties outside city limits Sevierville 2% Pigeon Forge 2.25% Gatlinburg 3%
State Tax
Sales Tax 7% Income Tax None Personal 6% on Interest and Dividends Corporate (Excise) 6.5% of Net Earnings Franchise Tax $.25 per $100 of Capital Properties
Unemployment Tax
New Employers 6.5% of First $7,000
Source: Sevier County Economic Development Council
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