Frequently Asked Questions: Property Tax

General Property Tax Questions

Question: When are property tax bills mailed out?
Answer: 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.

Question: What time of year are property taxes due?
Answer: Taxes are due and payable from October 1 through the last day of February.

Question: What time period do my annual taxes cover?
Answer: The taxes that become payable October 1 cover the current calendar year.

Question: Are partial payments accepted for my taxes?
Answer: Yes, the Trustee's Office does accept partial payments on taxes

Question: What happens if I miss the tax payment deadline?
Answer: From the first day of each month beginning 1 March, interest 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.

Question: Where can my tax bill be paid in person?
Answer: 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 Horizon Bank in Hamilton County. If paying multiple bills at First Horizon Bank, separate checks are required for each bill.

Question: What does the term "EtUx" or "EtVir" beside my spouse's name on the property bill mean?
Answer: EtUx is a Latin phrase meaning "and wife." The phrase "EtVir" means "and husband," EtAl means "and others."

Tax Relief/Exemptions

Question: Do the elderly, differently abled / disabled or disabled veterans receive any discounts or exemptions?
Answer: Eligibility requirements include: age & disability; ownership; and income. 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. Reimbursements are given on 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.

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 $33,460 (based on 2022 income) for the 2023 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.

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.

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. Tax relief is paid on the first $175,000 of market value of the home

Hamilton County will match state tax relief.

Appointments to apply for tax relief are available in the Bonny Oaks Trustee's Office. For more information, contact (423) 209-7799.

Reviewing your Property Information

Question: Is there a charge for reviewing information about my property?
Answer: Contact the Trustee's Office for more information however, most information is available online.

Question: Is my property information viewable by other people?
Answer: Any individual or company is allowed to review it. Property tax information is public record.

Question: Where can I find information about the assessed value of my property?
Answer: The County Assessor is responsible for the appraisal and assessment of property. You may contact the County Assessor's office at (423) 209-7300.

Question: How are the County Assessor's office and the Trustee's Office related?
Answer: 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

Question: What is a tax sale?
Answer: An auction of parcels of property that have delinquent taxes.

Question: What is the date of the annual tax sale auction?
Answer: The tax sale auction is held each June.

Question: Where will the auction/sale be advertised?
Answer: Hamilton County Herald. Hamilton County Website

Question: When are tax sales advertised?
Answer: The tax sale is advertised in the month of May prior to the tax sale.

Question: How and when do you register for the tax sale auctions?
Answer: Purchasers will register online. Contact the Clerk & Master's Office for more information.

Question: Will the sales be final?
Answer: Yes, all sales are final at the auction

Question: Will all other liens be cleared from the property as a result of the sale?
Answer: Perspective purchasers should consult their attorney on this issue.

Question: 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?
Answer: There is a one year redemption period on the property sold at the tax sale. The Clerk & Master's Office does not tell purchasers when they can take possession of the property. Purchasers should consult with their attorney on this issue.

Question: If a foreclosure/eviction is necessary, will the county assist in this matter?
Answer: No. The county does not assist with foreclosures/evictions.

Question: Will I receive a document to verify the purchase? Will it be a deed or a certificate of lien?
Answer: When the tax sale is confirmed by the Court, the purchaser will receive a Decree Confirming Sale (Muniment Of Title).

Question: Is a current list of available properties or liens available?
Answer: The available properties are published during the month prior to the tax sale. You may obtain a copy by contacting the Hamilton County Herald or on the Hamilton County Website.

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