Estimated taxes and returns in Christiana

County

Rutherford County

Property tax (per $100 assessed, 2025)

1.8762 county (unincorporated)

Sales tax, combined

9.75%

County Trustee

Teb Batey · Murfreesboro

Assessor of Property

Rob Mitchell · Murfreesboro

Population, 2020 → 2024

Unincorporated; the Census publishes no city estimate

State and city business tax

Filed with the TN Department of Revenue

Straight-line distance

28 miles from Franklin

Sources: TN Comptroller, TN Department of Revenue, U.S. Census Bureau. Details

The four 2026 payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. The IRS lets you skip the January payment if you file your 2026 return by February 1, 2027 and pay the full balance with it. Estimated payments apply when you expect to owe $1,000 or more for the year.

For a sole proprietor in Christiana, those four dates set the rhythm of the year. Haven builds the payment schedule into tax planning each year, so the amounts follow the income actually coming in rather than a figure picked the previous spring and left alone.

The safe harbor is the smaller of 90 percent of your 2026 tax or 100 percent of your 2025 tax. If your 2025 adjusted gross income was over $150,000, or $75,000 when married filing separately, the prior-year figure rises to 110 percent. Those rules come from the IRS instructions on the 2026 Form 1040-ES.

Paying on last year’s tax is the simpler route when income is rising, because the target is already known. Paying 90 percent of the current year takes a projection, since the year isn’t finished. Haven runs those projections for Christiana clients as part of tax projections and advisory, and adjusts them as the quarters come in.

Christiana carries Rutherford County’s property tax rate and nothing more: 1.8762 per $100 of assessed value for tax year 2025. As a census-designated place it has no city government, so there is no city rate and no city business tax. The combined sales tax is 9.75 percent, the county’s 2.75 percent local share included.

The state business tax still applies at $100,000 of gross receipts and is filed with the Department of Revenue. Property tax goes to Trustee Teb Batey, PO Box 1316, Murfreesboro 37133. Christiana is 28 miles from the center of Franklin, and the county offices are in Murfreesboro. The full list of places is on service areas.