About the Trustee
The County Trustee is an elected constitutional officer who acts as Treasurer for all funds to collect all county property taxes, keep a fair regular account of all money received for County Government, and invest
temporarily idle County funds. The Hamilton County Trustee also collects property taxes for the cities of Collegedale, East Ridge, Lakesite, Red Bank,
Ridgeside, Soddy Daisy, and Walden.
Property tax rates are set in conjunction with the Hamilton County Board of Commissioners and the 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 charges to be dismissed if the tax bill
becomes delinquent.
