While you can derive it from the Kubo formula, I don't think that there is a general rule. While you know how the operators and the variables will transform, you don't know in the general case how the Hamiltonian will transform. The behavior of the states and of the density matrix under time-reversal symmetry is model-specific. For example, is there a magnetic field in the setup like in the QHE? or is the setup time-reversal symmetric like in the QSHE?
Once you know how the Hamiltonian, and following that the states and the density matrix will response to time-reversal operation, you can get an expression for the behavior of the Hall conductivity.
edit following discussion in comments:
The expectation value is taken with respect to the density matrix $\rho = \exp(-\beta H)$, so under TR
$$ \langle \hat{O} \rangle \to \rm{Tr} \left( T e^{-\beta H} \hat{O} T^{-1} \right)$$ and one has to know how $H$ is transformed. While it is true that when studying $\langle \psi | \hat{O} | \psi \rangle$ you can transform just the operator, once you take the thermal averaging you must enter into particulars of the setup itself. Even when you study the zero temperature limit, and then take the expectation value of the operator at the ground state, you should know that the ground state itself is the same for $H$ and $THT^{-1}$, as these two Hamiltonians might have different ground states.