Real Property

Real Property Tax is calculated based on the appraised value of the land and buildings located on the property. Each year the Property Assessor provides the Trustee with a "certified tax roll". This roll contains the names and addresses of all property owners as recorded January 1 as well as the appraised values and assessments based on property usage. The Trustee's Office applies the tax rate adopted by the County Commission to arrive at the property tax amount due.

If property is bought or sold during the tax year, the purchaser is responsible for taxes not paid at the closing of the property. Please contact the Trustee's office to request a duplicate tax bill. Failure to receive a bill does not excuse the taxpayer from paying taxes.

Tennessee law does not require the mailing of tax notices indicating the amount of taxes due. Owners of property are presumed to know that taxes are due without personal notice. Failure to receive a tax bill does not relieve the responsibility of payment, nor is this a reason for penalty and interest charges to be canceled if the tax bill becomes delinquent.