Property Tax Questions and Answers

General Questions

Is the Trustee required to mail tax notices?

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.

When are property tax bills mailed out?

Tax Statements are mailed the first week of October 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.

What time of year are property taxes due?

Taxes are due and payable on the first Monday of October and must be paid in full by last day of February of the following year to avoid interest.

Are partial payments accepted for my taxes?

Yes.

What happens if I miss the tax payment deadline?

On the first day of each month beginning March 1, interest of 1.5 percent (18 percent annually) is added to your base tax amount.

Is Postmark accepted?

Any tax payment transmitted by U.S. mail is deemed received on the date on the postmark. However, not all items are postmarked by the United States Postal Service. If the Post Office fails to postmark your payment, it is considered paid on the date received by our office. This applies even if you mail your payment on time. For mail-in payments, office meter dates are not accepted.

Payments made on the Metropolitan Trustee's website are recognized by the county as paid on the date of the online transaction. Payments made utilizing your bank's online bill pay service are posted as of the date received.

What time period do my annual taxes cover?

The taxes that become payable in October cover the current calendar year.

Where can my tax bill be paid in person?

The Davidson County Trustee’s office is located in the Howard Office Building at 700 President Ronald Reagan Way, Suite 220. Our office hours are 8:00 a.m. - 4:30 p.m. Monday through Friday.

What does the term "Et Ux" beside my husband's name on the property bill mean?

"Et Ux" is a Latin phrase meaning "and wife." The phrase "Et Vir" means "and husband," Et Al means "and others."

Do I have to pay separate city taxes?

Belle Meade, Ridgetop and Goodlettsville are the only cities in Davidson County that have separate city taxes. Please contact their offices for city tax information. All other city taxes are collected by the Metropolitan Trustee's Office.

Belle Meade City Hall - 615-297-6041

Ridgetop City Hall - 615-859-0596

Goodlettsville City Hall - 615-851-2200

Tax Relief/Exemptions

Do the elderly, disabled or disabled veterans receive any discounts or exemptions?

Eligibility requirements include: age/ disability; ownership/ residency; 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 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 May 31 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 and spouse of the applicant is required and cannot exceed $31,190 for the 2020 calendar 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 a 100% disability rating. The disability must meet specific criteria under service connection, be combat - related or the result of being a prisoner of war. For veteran applicants there is no income limit. Tax relief is paid on the first $175,000 of market value of the home.

Tax Freeze

Under the program, qualifying homeowners age 65 and older can "freeze" the tax due on their property at the amount for the year they qualify, even if tax rates increase. Applicants must turn 65 on or before December 31 during the tax year for which they are applying. Applicants must present:

1. Proof of age (birth certificate, Medicare card, driver's license, passport, etc.)
2. Proof of ownership (current tax bill or receipt, recorded deed, etc.)
3. Evidence property is principal residence (voter registration card, etc.)

Further, income records must be provided showing the total income of all owners of the property during 2020 does not exceed $44,510 for Davidson County. Income records include Federal tax returns, with all attachments, or other items acceptable to the Trustee. All applicants must sign an income verification form permitting the Trustee to contact IRS, SSA or the State Division of Property Assessment to verify income. The application is a public record, but the financial documents remain confidential.

Applications for the Tax Freeze must be filed by April 5, each year, and applicants may contact the Office of the Trustee at 615-862-6330. If you need information concerning the program, please feel free to call us with any questions.

Reviewing Your Property Information

Is there a charge for reviewing information about my property?

For an individual property, there is no charge for reviewing tax information.

Is my property information viewable by other people?

Any individual or company is allowed to review it. Property tax information is public record.

How do I request copies of tax records?

Copies of tax statements, receipts and other records are available upon request to citizens of the State of Tennessee. Public Records Requests can be made through the Metro Clerk’s website.

Property Assessment

Where can I find information about the assessed value of my property?

The Property Assessor's Office is responsible for the appraisal and assessment of property. You may contact the Property Assessor's Office at 615-862-6080.

How are the Property Assessor's office and the Trustee's office related?

The Property 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.

What to do about payment of taxes while an appeal is pending?

The law requires that you pay at least the undisputed portion of your taxes prior to the delinquency date in order to file an appeal. You also must pay the full amount of any delinquent taxes due against the property for prior years. By so doing, you avoid the usual interest for delinquent taxes and the possible delay or dismissal of your appeal. When a final certificate of assessment is issued by the Board of Equalization or Assessment Appeals Commission, the taxpayer will receive a refund of any overpayment or will owe the amount of any underpayment of taxes, along with interest at the rate provided by law.

To calculate the undisputed portion of taxes, divide the value you claim in good faith to be the fair market value for your property by the assessor’s value, and multiply the result times the taxes due. County taxes for the year under appeal may be obtained from the Trustee's Office. City taxes (if any) may be obtained from the city collecting official, who may be either the city treasurer, city recorder, or the county trustee, who sometimes also serves as the city tax collector.

The interest rate applicable to taxes under appeal is the composite prime rate published by the Federal Reserve Board, minus two points.

Tax Sale Information

What is a tax sale?

An auction of parcels of property that have delinquent taxes.

What is the date of the annual tax sale auction?

The tax sale auctions are held one Wednesday a month, starting in June of each year and continuing until all the properties in the lawsuit are sold or the property owner pays the taxes.

Where will the auction/sale be advertised?

The Tennessean newspaper. Tax sale information and property list are also on the Chancery Court website along with the rules about the sale.

When is the tax sale list advertised?

On Wednesday, three weeks prior to the sale, the tax sale list is printed in the Tennessean newspaper.

How and when do you register for the tax sale auctions?

Purchasers will register the morning of the tax sale. If you are registering for the first time you need to fill out the proper form 30 minutes prior to the sale. The registration form is also on the Chancery Court website.

What type of payment is required at auction?

Either cash, money order or cashiers check is required at the time of the sale.

What type of bidding process is used?

This is an open public auction.

Will the sales be final?

Yes, all sales are final at the auction. However, the owner has a one year right to redeem the property. (T.C.A. 67-5-2701 et seq.)

Will all other liens be cleared from the property as a result of the sale?

Perspective purchasers should consult their attorney on this issue.

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.

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.

If a foreclosure/eviction is necessary, will the county assist in this matter?

No. The county does not assist with foreclosures/evictions.

Will I receive a document to verify the purchase?

The purchaser will receive an unsigned copy of the Final Decree Confirming Sale from the Metro Legal Department when it is submitted to the Chancery Court. Approximately two weeks later, the purchaser will need to obtain a certified copy of the signed Final Decree Confirming sale from the Chancery Court. This document will serve as the deed of record and should be recorded with the Davidson County Register of Deeds.

Do you allow investors to purchase property at your tax sales without attending the auction?

No.

Credit Card Information

Metropolitan Ordinance No. BL 2008-218 was enacted to repeal Ordinance BL 2001-777 in its entirety. Based on the legislative action, a convenience fee will be added to all credit and debit card, and E-Check transactions processed by the Metropolitan Trustee’s Office. The fee of 2.55% ($2.00 minimum) for credit/debit, and $1.00 for E-check is assessed by the electronic processing company and no part of the fee goes to Metropolitan Government.