Views of Hamilton County
Blue Rounded Corner
General Property Tax Questions
1. When are property tax bills mailed out?
Near the end of September of each year. Property tax bills are mailed to the owner of record.  New owners should contact their title company or review their closing statement to determine who is responsible for paying the taxes. Payment of property tax depends on when the property is transferred. Unpaid taxes continue to accrue against the property.
2. What time of year are property taxes due?
Taxes are due and payable from October 1 through the last day of February.
3. Are partial payments accepted for my taxes?
Yes, the Trustee's Office does accept partial payments on taxes
4. What happens if I miss the tax payment deadline?
From the first day of each month beginning 1 March, interest and penalty of 1.5 percent per month (18 percent annually) is added to your base tax amount. If the Post Office fails to postmark your payment by the dates due, it is considered a late payment. This applies even if you mail your payment on time. For mail-in payments, office meter dates are not accepted. Online property tax payments are recognized by the county as paid on the date of the online transaction.
5. What time period do my annual taxes cover?
The taxes that become payable October 1 cover the current calendar year.
6. Where can my tax bill be paid in person?
The Hamilton County Trustee’s office is in Room 210 of the Hamilton County Courthouse on Georgia Avenue. We also have a satellite office at 6125 Preservation Drive, Suite 101 (Bonny Oaks Industrial Park). Our office hours are 8:00 a.m. - 4:00 p.m. Monday through Friday. Current tax payments, accompanied by an original tax bill, may also be paid at any First Tennessee Bank branch in Hamilton County.
7. What does the term "EtUx" beside my husband's name on the property bill mean?
EtUx is a Latin phrase meaning "and wife." The phrase "EtVir" means "and husband," EtAl means "and others."
Tax Relief/Exemptions
1. Do the elderly, disabled or disabled veterans receive any discounts or exemptions?
Eligibility requirements include: age/ disability; ownership/ residency; and income (except veterans and their eligible surviving spouses). To apply for property tax relief you must meet these three basic criteria - these are described below. Reimbursements for the property taxes of low-income homeowners who are elderly or disabled are provided by the state of Tennessee. Income does not apply to disabled veterans or their surviving spouses. Reimbursements are given on all or part of the local taxes paid on property which the taxpayer owns and uses as his/her residence.
Age/Disability
During the tax year for which they are applying, an applicant must turn 65 on or before December 31. In order to apply as a disabled homeowner, a person must have become disabled on or before December 31 of the year. An applicant may apply if they are awaiting a decision on their disability claim. The state office must receive the final decision by June 30 following the delinquency date. The final decision must indicate their disability began on or before December 31 of the tax year.
Ownership/Residency
An applicant must be able to document that they had ownership of the taxable property during the tax year. Ownership may be documented by a tax bill/receipt, warranty deed, probated will, title or bill of sale for a mobile home.
Income Requirement (Elderly or Disabled Homeowners)
The combined annual income from all sources of all the living owners of record is required and cannot exceed $28,270 (based on 2013 income) for the 2014 tax year. Annual income from all sources shall include, but is not limited to, Social Security payments after the Medicare deduction, supplemental security income, retirement and pension benefits, veteran's benefits, worker's compensation, unemployment compensation, salaries and wages, alimony, total interest and total dividends. For income from a business, include only the net income or loss after expenses.
Disabled Veterans
Disabled veterans must have disability ratings at 100 percent. The disabilities must meet specific criteria under service connection, be combat - related or the result of being a prisoner of war. For veterans who qualify, there is no income limit. Tax relief is paid on the first $175,000 of market value of the home.
Applications for tax relief are available in the trustee's office. For more information, call our office at (423) 893-3575.
Reviewing Your Property Info
1. Is there a charge for reviewing information about my property?
For an individual property, there is no charge for reviewing tax information.
2. Is my property information viewable by other people?
Any individual or company is allowed to review it. Property tax information is public record.
Property Assessment
1. Where can I find information about the assessed value of my property?
The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor's office at (423) 209-7300.
2. How are the county assessor's office and the trustee's office related?
The county assessor is responsible for the appraisal and assessment of property, according to state law. The trustee's office is responsible for billing and collection of taxes based on assessments. The trustee has no authority over the amount of assessment, nor can he be involved in the appraisal process.
Tax Sale Information
1. What is a tax sale?
An auction of parcels of property that have delinquent taxes.
2. What is the date of the annual tax sale auction?
The tax sale auction is held the first Thursday of June in each year.
3. Where will the auction/sale be advertised?
Chattanooga Times Free Press. Hamilton County Website
4.  When are tax sales advertised?
The tax sale is advertised in the month of May before the tax sale.
5. How and when do you register for the tax sale auctions?
Purchasers will register the morning of the tax sale. Registration is held on the 4th floor of the Hamilton County Courthouse.
7. What type of payment is required at auction?
Either cash, money order, credit card or check is required at the time of the sale.
8. What type of bidding process is used?
This is an open public auction.
9. Will the sales be final?
Yes, all sales are final at the auction.
10. Will all other liens be cleared from the property as a result of the sale?
Perspective purchasers should consult their attorney on this issue.
11. Is there a redemption period before I can take possession once a property is acquired through your tax sale? If so, what is the redemption period?
There is a one year redemption period on the property sold at the tax sale. Our office does not tell purchasers when they can take possession of the property. Purchasers should consult with their attorney on this issue.
12. If there is a redemption of the property, does the investor earn interest during the redemption period? If so, what is the annual interest rate?
There is an annual interest rate of 10 percent earned on the purchase price of the property during the redemption period.
13. If a foreclosure/eviction is necessary, will the county assist in this matter?
No. The county does not assist with foreclosures/evictions.
14. Will I receive a document to verify the purchase? Will it be a deed or a certificate of lien?
The purchaser will receive a receipt on the day of purchase for the purchase price amount. When the tax sale is confirmed by the Court, the purchaser will receive a Decree Confirming Sale (Muniment Of Title).
15. Do you allow investors to purchase property at your tax sales without attending the auction?
No.
16. Is a current list of available properties or liens available?
The available properties are published during the month before the tax sale. You may obtain a copy by contacting the Chattanooga Times Free Press or the Hamilton County Website (www.hamiltontn.gov).