Welcome to the Jefferson County Trustee Office
The Trustee’s Office serves as the treasurer for Jefferson County Government, acting as a general banker and treasurer of the county, collecting property taxes, maintaining records of revenues, and investing surplus funds.
As the County Trustee, Jennifer Boling Hall is committed to providing excellent service for the citizens of Jefferson County. Our staff prides itself on accurate, friendly, and efficient service in a courteous and respectful manner. We hope you are able to find the information you need here and that you can better acquaint yourself with our services. If you need anything at all, please do not hesitate to reach out.
Thank you for the opportunity to serve you!
The trustee acts as the general banker for the county, serving three primary functions:
- First, the trustee sends out statements for property taxes, one of the county’s most important revenue sources, and then collects these taxes and issues receipts.
- The trustee receives and disburses county funds, keeping accurate records for each transaction. Revenues are identified by use of a uniform chart of accounts authorized by the Comptroller’s office and administered by the county audit division. Disbursements of county funds are made on official county checks that are issued on the County Trustee’s bank account. The trustee must maintain a permanent record of every check written by each department. The trustee files monthly and annual financial reports.
- A third important function of the county trustee is managing the cash flow of the county and investing idle cash funds. The primary purpose of investing idle cash funds is to reduce the burden on the taxpayers. Investments must be made according to state law.
When are property tax bills mailed?
Property tax bills are mailed annually. Property tax bills are mailed to the owner of record, as of January 1. 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.
What time of year are property taxes due?
Taxes are due and payable from October 1 through February 28.
Are partial payments accepted for my taxes?
Yes, but only for current year taxes.
What happens if I miss the tax payment deadline?
Per state law, from the first day of each month beginning March 1, 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.
What time period do taxes cover?
The taxes that become payable October 1 cover the current calendar year (January-December).
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. Office hours are 8 a.m. - 4 p.m. M-F. For your convenience office hours are extended in February to 8 a.m. - 4:30 p.m. M-F and the last Saturday in February from 8 - 11 a.m. The following County banks will accept payments for current taxes October - February: Citizens National Bank, First Peoples Bank, Hometrust and First Bank. Tax bill must be presented when making payments at the bank. Payment may also be mailed to P.O. Box 38, Dandridge, TN 37725.
What do some of the terms on my tax statement mean?
Learn more at the Glossary section of the Tennessee Trustee's Department.
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. 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(s) 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.
How is the amount of tax due determined?
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. Determine property tax bill.
If I mail my tax statement, will I receive a receipt?
Jefferson County does not accept return receipts by mail. The new tax statement has a portion to be kept with your canceled 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 print your payment information from this website.
Are there discounts or exemptions for the elderly, disabled, or disabled veterans.
The State of Tennessee has a tax relief program for the elderly, disabled, or disabled veterans.
I purchased property within the year and did not get a tax bill. What must I do?
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. Deeds are recorded in the Register of Deeds office. The Property Assessor is responsible for preparing the tax roll and determining who owns the property as of January 1.
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.
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.
What is the current tax rate?
The 2009 tax rates are as follows:
Jefferson County $2.19
Baneberry City $0.82
Jefferson City $1.20
White Pine City $1.0695
New Market City $0.667
What is a tax sale?
A tax sale is an auction of parcels of property that have delinquent taxes. On April 1 of each year, the county trustee by law files unpaid real property taxes that were due by February 28 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.