The County Trustee is an elected constitutional officer who acts as Treasurer for
all funds of the Hamilton County Government, including the Hamilton County School
System. In this capacity, the County Trustee is bound by law to collect all county
property taxes, keep a fair regular account of all money received for County Government,
and invest temporarily idle County funds. Currently, the Hamilton County Trustee
also collects property taxes for the cities of Collegedale, East Ridge, Lakesite,
Red Bank, Ridgeside, Soddy Daisy, and Walden. Hotel – Motel Occupancy Taxes are
also collected for Hamilton County, City of East Ridge, City of Collegedale and the City of Chattanooga.
Property tax rates are set in conjunction with the
Hamilton County Board of Commissioners
Assessor of Property.
The Assessor evaluates and assigns a value to the property. The assessed value is
then multiplied by the tax rate set annually by the Board of Commissioners. The
Trustee’s office then receives the tax roll, prints notices, and mails them in late
September of each year. The payment period for County taxes begins on October 1st
and continues through the last day of February of the following year. On March 1st,
County taxes become delinquent and begin to accrue 1 ½ % per month interest.
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 interest and penalty charges to be dismissed
if the tax bill becomes delinquent.