Property taxes

Montgomery County Trustee Brenda Radford, 350 Pageant Lane, Suite 101-B. Hours: 7:30 a.m.-4:30 p.m. Monday-Friday. E-mail: beradford@montgomerycountytn.org Web: http://www.montgomerycountytn.org/, place pointed on Elected Officials link, and click on County Trustee.

Montgomery County Trustee Brenda Radford is the banking agent for the county. Radford is responsible for billing and collecting the county property tax, as well as accounting and reporting, banking and investing the county's idle funds, and administering the county's tax relief and tax freeze programs.

Radford was elected county trustee in August 2006. Her term will expire in 2010.

The county's primary source of revenue is the ad valorem tax, a tax based on the value of real estate. The county's property tax rate is $3.14 per $100 of assessed value.

Residents living within the city limits must also pay city property taxes. Clarksville's property tax rate is $1.31 per $100 of assessed value. The combined rate is $4.45 per $100 of assessed value.

For information about city property taxes, call 645-7436 or visit the Finance Office page at http://www.cityofclarksville.com/.

Tax relief

Tennessee' tax relief programs for the elderly, disabled, disabled veterans and disabled veteran widows or widowers are reimbursement programs. A portion or all of the county property tax may be reimbursed to the eligible county homeowner based on income guidelines.

The state's tax freeze program is not a reimbursement program. Qualifying homeowners, age 65 and older, can freeze property taxes due on their property at the amount for the year they qualified.

More than 80 percent of eligible tax freeze applicants have never heard of the state's other tax relief options, Radford said.

"Many of the eligible 2008 tax freeze applicants may also qualify for elderly, disabled, disabled veterans and disabled veteran widows or widowers homeowner tax relief programs," she said. "It is my sincere desire to leave no eligible tax relief/freeze homeowner behind. I am available to speak to church and civic groups about the 2008 tax relief/freeze options for homeowners."

To be considered for the 2008 tax relief or tax freeze programs, the application and supporting documents must be filed by April 6, 2009.

* Tax freeze: The combined total 2007 annual income of all owners of the property cannot exceed $31,780. To remain in the program, the applicant must provide proof of eligibility annually. The County Trustee also administers the city's tax freeze program.

* Tax relief: For elderly and disabled homeowners the combined total 2007 annual income cannot exceed $24,790. The amount of tax relief reimbursement is based on a portion of the property value, multiplied by the county tax rate.

Disabled veteran homeowners must have a total and permanent disability rating from a service-connected disability or a 100 percent total and permanent disability rating from being a prisoner of war. The amount of tax relief reimbursement is based on a portion of the property value, multiplied by the county tax rate. Tax relief is also extended to the surviving spouse of a disabled veteran who at the time of the veteran's death was eligible for property tax relief.

Sales tax

The state of Tennessee has a 7 percent sales tax, to which the city and county add a 2.5 percent rate, for a combined 9.5 percent local sales tax.

— Maria Rice McClure