Roan Mountain — Financial Data

976 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 Roan Mountain.

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state tax upon or measured by payroll or earned personal income, and the Hall income tax on interest and dividends was repealed for tax periods beginning January 1, 2021, or later.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 The only Tennessee tax on unearned personal income, the state-levied Hall income tax, was repealed for tax periods beginning January 1, 2021, or later, and no local unearned-income levy is authorized.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.	$860 ACS median real-estate taxes paid by owner-occupied housing units.	ACS2023	Source observation available	Roan Mountain Census ACS 5-Year Estimates 2023

Community Profile

Census Bureau ACS 5-year estimates

1.2% Poverty Rate 2023

23.2% Bachelor's+ Rate 2023

2.5% Unemployment Rate 2023

90.4% Homeownership Rate 2023

Median Household Income

$59,539 (2023)

2010 2023

Per Capita Income

$34,585 (2023)

2010 2023

Median Home Value

$162,000 (2023)

2010 2023

Median Gross Rent

$868 (2021)

2010 2021

Median Age

39.5 (2023)

2010 2023

Gini Index

0 = perfect equality · 1 = perfect inequality

0.4 (2023)

2010 2023

Financial Documents (13)

Year	Title	Type
2023	Roan Mountain Census ACS 5-Year Estimates 2023	US_CENSUS_ACS5
2022	Roan Mountain Census ACS 5-Year Estimates 2022	US_CENSUS_ACS5
2021	Roan Mountain Census ACS 5-Year Estimates 2021	US_CENSUS_ACS5
2019	Roan Mountain Census ACS 5-Year Estimates 2019	US_CENSUS_ACS5
2018	Roan Mountain Census ACS 5-Year Estimates 2018	US_CENSUS_ACS5

Governance & Structure

Governance Structure

Structure: Not specified
Fiscal Autonomy: Not specified
ICMA Recognition: —
Notes: None

School Details

Not applicable for this entity type.

Geographic Relationships

This entity is within

Wholly within: Carter County
Wholly within: Tennessee