City Hall
200 North Castle Heights Ave.
Lebanon, Tennessee 37087
Contact Us
Phone - 615-443-2839
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City of Lebanon Tax Structure

City of Lebanon Tax Structure


Local
City County
Property Taxes
(Rate per $100 value): $ 0.6075 $ 2.5704
Ratio of Assessment:
Residential 25% 25%
Industrial 40% 40%
Personal (Equipment) 30% 30%
Other Taxes:
Lebanon Special School District Tax $0.39
Sales Tax 2.25% 2.25%
Hotel-Motel Tax 2.0% 5.0%

 
State
Sales Tax
6% for food and food ingredients
7% on all other tangible personal property unless specifically exempted
Income Tax
  • Personal - 6% on Interest and Dividends exceeding $1,250 ($2,500 filing jointly)
  • Excise - 6.5% of Tennessee taxable income
  • Franchise Tax - $0.25 of the greater of net worth or real and tangible property in Tennessee, with a minimum tax of $100
  • Unemployment Tax - New Employers 2.7% of first $9,000, except construction, mining and manufacturing
 
** Additional information can be found at www.tennessee.gov/revenue and www.doingbiz.org/Tax-Information