Frequently Asked Questions
1. When are property tax bills mailed?
Property tax bills are usually mailed at the end of September of each year. Property tax bills are mailed to the owner of record (as of 1 January). If a deed change occurs after the first of the year, a tax bill is mailed to the new owner of the property as a courtesy. New owners should contact their title company or review their closing statement to determine who is responsible for paying the taxes.
2. What time of year are property taxes due?
Taxes are due and payable from 1 October through 28 February.
3. Are partial payments accepted for my taxes?
No. At the present time only one payment may be accepted.
4. What happens if I miss the tax payment deadline?
Per State Law 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 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.
5. What time period do taxes cover?
The taxes that become payable October 1 cover the current calendar year (January-December).
6. Where can my tax bill be paid in person?
The trustee's office is located on the first floor of the historic Jefferson County Courthouse, 202 W. Main, Room 101, Dandridge, Tennessee. Office hours are 8:00 a.m. - 4:00 p.m. Monday through Friday. For your convenience office hours are extended in February to 8:00 a.m. - 4:30 p.m. Monday through Friday and is also opened the last Saturday in February from 8:00 a.m. - 11:00 a.m. The following Jefferson County banks will accept payments for current taxes October - February: Citizens National Bank, First Peoples Bank, FSG Bank, and Community National Bank. Tax bill must be presented when making payments at the bank. Payment may also be made on-line with credit card at www.tennesseetrustee.com (You will be charged a 2.75% convenience fee. The vendor, not Jefferson County, receives the extra charge). Payment may also be mailed to P.O. Box 38, Dandridge, TN 37725.
7. What do some of the terms on my tax statement mean?
Check the online glossary section at Tennessee Trustee.
8. Does my mortgage company get a copy of my tax bill?
If your tax bill has the following message "FOR YOUR RECORDS ONLY - The info for this property will be sent to the following mortgage company for payment." then your mortgage company has been notified. If this message does not appear on the tax statement, you need to send a copy to your mortgage company.
9. I sold my property after January 1st and received a tax bill. What do I do?
If you know the new owner, please forward the tax bill. If you do not know the new owner, please contact the trustee’s office at (865) 397-2101 as we may not have received information that the property was sold. The tax roll is printed in the name of the property owner as of January 1 of each year. When taxes become due each year this is considered a lien on the property. In addition to the lien, property taxes are a personal debt of the owner or owners as of January 1 and when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees apply as set forth in Tennessee Code 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint. The owner of record as of January 1 has the sole responsibility for paying the property tax assessed for the year even if the property is sold during the year, as the seller is the record owner. However, the tax lien runs with the land and failure by the seller to pay does not limit enforcement actions against the land to recover any delinquent taxes.
10. How is the amount of tax due determined?
There are three factors that determine the amount of tax due. The property assessor determines the appraised value and the assessment ratio. In July of each year the county commission sets the tax rate when adopting the county’s budget. To figure your property tax bill see Tennessee Comptroller.
11. If I mail my tax statement, will I receive a receipt?
To be more economical and efficient as of October 1, 2005, Jefferson County will no longer return receipts by mail. The new tax statement has a portion to be kept with your cancelled check which will serve as a receipt. If a receipt is needed, please send a self-addressed stamped envelope with your payment. You may also go to www.mytntaxes.com and print your payment information from this website.
12. Are there discounts or exemptions for the elderly, disabled or disabled veteran?
The State of Tennessee has a tax relief program for the elderly, disabled, or disabled veteran. You may qualify for property tax relief if you meet the following requirements on or before December 31, 2010.
* You owned and lived in your home in Tennessee (mobile homes are included) that was your main residence in 2010 and you are one of the following:
* Elderly: Age 65 or older on or before December 31, 2010.
* Disabled: You must be totally and permanently disabled as rated by the Social Security Administration or other qualified agency on or before December 31, 2010.
To qualify for the program as elderly or disabled the combined 2010 income of all owners of the property cannot exceed $25,360.
State of Tennessee Tax Relief for 100 percent disabled veteran/surviving spouse of disabled veteran:
Tennessee law provides relief for veterans having disabilities under certain conditions. For more information concerning the State Tax Relief program go to Tennessee Comptroller.
13. What is a tax sale?
A tax sale is an auction of parcels of property that have delinquent taxes. On April 1st of each year, the county trustee by law files unpaid real property taxes that were due by February 28th the year before with the Chancery Court. All tax sales are handled by the Clerk and Master of Jefferson County. To get more information, please go to the Clerk & Master of Jefferson County’s web page.
14. I purchased property within the year and did not get a tax bill. What must I do?
By State Law tax statements are mailed to the property owner on record as of January 1st of each tax year. As a courtesy, we try to maintain transfers of property throughout the year and notify the new owner. If you have not received a tax statement by November 1, please contact us at (865) 397-2101 as the information may not have reached our office. Deeds are recorded in the Register of Deeds office. The property assessor is responsible for preparing the tax roll and determining who owns property as of January 1st. We try to get copies of all deeds from the property assessor’s office, but sometimes not all transfers are received.
15. Are taxes due on my mobile home located in a mobile home park?
Mobile homes are taxed as an improvement on the land where it is located. The mobile home park owner may pass the tax bill for the mobile home to the homeowner. This depends on the agreement between the park owner and the homeowner.
16. 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. Per State Law the trustee has no authority over the amount of assessment, and cannot be involved in the appraisal process.
17. What is the current tax rate?
The 2009 tax rates are as follows:
Jefferson County $2.29
Baneberry City $1.01
Dandridge City $1.00
Jefferson City $1.00
White Pine City $1.20