$46,188
(2023)
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2010
2023
735
Population
FY 2023
Tax Snapshot (Beta)
Beta: source-backed tax context only. This is not a personalized tax-burden estimate.
Current source-backed tax context for Tennessee and Niota.
| Component | Summary | Effective | Coverage | Sources |
|---|---|---|---|---|
| TN individual income tax policy | Tennessee did not levy an individual income tax in tax years 2024 or 2025. Article II, Section 28 of the state constitution prohibits any state tax upon or measured by payroll or earned personal income, and the Hall income tax on interest and dividends was repealed for tax periods beginning January 1, 2021, or later. | Tax years 2024 and 2025; reviewed August 11, 2026. | Not levied | Tennessee Hall income tax repeal; Tennessee Constitution, Article II, Section 28 |
| TN local individual income tax authority | The Tennessee Constitution provides that the Legislature shall not levy, authorize or otherwise permit any state or local tax upon payroll or earned personal income, or any state or local tax measured by payroll or earned personal income (Article II, Section 28), and county and municipal taxing power exists only as the General Assembly authorizes it (Article II, Section 29) — so no county, municipality, school district, or comparable jurisdiction may levy an earned-income tax. The only Tennessee tax on unearned personal income, the state-levied Hall income tax, was repealed for tax periods beginning January 1, 2021, or later, and no local unearned-income levy is authorized. Tennessee's fixed professional privilege tax ($400 per year on five licensed professions) and the locally administered privilege taxes enacted by private acts (per DOR GEN-32) are occupation levies rather than taxes on or measured by income, and stay outside this income lane. | Tax years 2024 and 2025; reviewed August 11, 2026. | Not levied | Tennessee Constitution, Article II, Sections 28 and 29; Tennessee Hall income tax repeal; Tennessee professional privilege tax; Tennessee GEN-32 locally administered privilege taxes |
| TN sales and use tax (base) | Tennessee state sales and use tax base rate is 7%; local option sales taxes can apply in addition. | Current Department of Revenue guidance (as accessed April 18, 2026). | Rate missing | Tennessee sales and use tax; Tennessee local sales tax |
| TN property tax policy (local administration) | Property taxes in Tennessee are administered and levied locally, with county assessors and local governments handling valuation and rates. | Current Tennessee guidance (as accessed April 18, 2026). | Needs review | Tennessee property tax |
|
ACS owner-occupied median property tax
Best current homeowner-bill proxy for this Census geography; reported bills can include state, county, municipal, and applicable local real-estate tax layers.
|
$655 ACS median real-estate taxes paid by owner-occupied housing units. | ACS2023 | Source observation available | Niota Census ACS 5-Year Estimates 2023 |
Community Profile
Census Bureau ACS 5-year estimates
10.5%
Poverty Rate
2023
9.6%
Bachelor's+ Rate
2023
7.0%
Unemployment Rate
2023
72.3%
Homeownership Rate
2023
$27,653
(2023)
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2010
2023
$112,500
(2023)
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2010
2023
$889
(2023)
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2010
2023
46.1
(2023)
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2010
2023
0 = perfect equality · 1 = perfect inequality
0.4
(2023)
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2010
2023
Financial Documents (13)
| Year | Title | Type |
|---|---|---|
| 2023 | Niota Census ACS 5-Year Estimates 2023 | US_CENSUS_ACS5 |
| 2022 | Niota Census ACS 5-Year Estimates 2022 | US_CENSUS_ACS5 |
| 2021 | Niota Census ACS 5-Year Estimates 2021 | US_CENSUS_ACS5 |
| 2019 | Niota Census ACS 5-Year Estimates 2019 | US_CENSUS_ACS5 |
| 2018 | Niota Census ACS 5-Year Estimates 2018 | US_CENSUS_ACS5 |
Governance & Structure
- Structure
- Not specified
- Fiscal Autonomy
- Not specified
- ICMA Recognition
- —
- Notes
- None
Not applicable for this entity type.
Geographic Relationships
This entity is within
- Wholly within: McMinn County
- Wholly within: Tennessee