Decatur - About Property Taxes

General Property Questions

1. When are property tax bills mailed out? October 1st of each year. 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 second tax bill is mailed to the new owner of the property if possible.  New owners should contact their title company, attorney, or review their closing statement to determine who is responsible for paying the taxes. Property taxes are for the calendar year (Jan thru Dec). Unpaid taxes continue to accrue against the property.  

2. What time of year are property taxes due? Taxes are due and payable from October 1 through February 28.The annual taxes cover the calendar year January thru December. 

3. Are partial payments accepted for my taxes? Yes. The amount of your tax bill paid within three (3) separate payments is allowable.  Any amount left unpaid when the taxes become delinquent are assessed interest and penalty. Until the tax amount is paid in full, a tax lien  will remain in effect on your property.  

4. What happens if I miss the tax payment deadline? 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 date due, it is considered a late payment.  For mail-in payments, office meter dates are not accepted.   On line property tax payments made through the BIS system are recognized by the county as paid on the date of the on line transaction.  

5.  Where can my tax bill be paid in person? Property taxes can be paid at the Trustee's office on the first floor of the Decatur County Courthouse, at 22 West Main Street, Decaturville, TN.  We are located inside the East door. Our office hours are 8:00 a.m. - 4:00 p.m. Monday, Tuesday, Thursday, Friday; 8 am - 12 pm Saturday; open additional hours as needed.  For more information call our office at 731-852-3723.  

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

8. What do some of the terms on my tax bill mean? Check the online glossary section for definitions of terms on your tax bill.  

9. Does my mortgage company get a copy of my tax bill mailed to them?  If the Mortgage Company requests a copy or amount due, we do provide that service. Tax bills are mailed to the property owner to review the information.  

Exemptions

1. Do the elderly, disabled or disabled veterans receive any discounts or exemptions? Eligibility requirements include: age/ disability; ownership/ residency; and income (except veterans and their eligible surviving spouses). 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. Income does not apply to disabled veterans or their surviving spouses. Reimbursements are given on all or part of the local taxes paid on property which the taxpayer owns and uses as his/her residence. These benefits are paid on the first $25,000 market value of the property. For the tax year 2007, this amount is $80.00.

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 totally and permanently 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.

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 is required and cannot exceed $24,790 for the year 2007. 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 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 for at least five months. For veterans who qualify, there is no income limit. Tax relief is paid on the first $175,000 of market value of the home.

Applications for tax relief are available in the trustee's office. For more information, call our office at (731) 852-3723 

Reviewing Your Property Info

1. Is there a charge for reviewing information about my property?     There is no charge for reviewing tax information.      Property tax information is public record. 

Property Assessment

1. Where can I find information about the assessed value of my property? The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor's office at (731) 852-3117.  

2. 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.  The trustee has no authority over the amount of assessment, nor can she be involved in the appraisal process.  

3. What is the appeal process? Appointments can be made by contacting the assessor's office. The appeal process begins in the county assessor's office by appearing before the Local Board of Equalization. This board meets annually during the first two weeks of June.  

Tax Sale Information

1. What is a tax sale?   The county delinquent tax attorney sells, at public auction, property that has     delinquent taxes and have been filed in the Circuit Court Clerk’s office.   

2. What is the date and time of the tax sale auction? This is determined by the delinquent tax attorney and is not usually held each year.   

3. Where and when will the auction/sale be advertised? Local newspapers

4. When are tax sales advertised? The auction list is published approximately 2-3 weeks before the sale.  

5. How and when do you register for the tax sale auctions? There is no registration. You must simply be present to bid.  

6. What type of payment is required at auction?  Cash, money order, or check is required at the time of the sale.  

7. What type of bidding process is used? This is an open public auction.  

8. Will the sales be final?      Yes, but there is 1 yr. redemption period.   

9. Will all other liens be cleared from the property as a result of the sale?       Only the tax liens will be cleared.  

10. 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? The new owner cannot take possession of the property until one year from the date the confirmation of sale is filed.  

12. If there is a redemption period, 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 property during the redemption period.  

13. If a foreclosure is necessary, will the county assist in this matter? No. The county does not assist with foreclosures.  

14. Will I receive a document to verify the purchase? Will it be a deed or a certificate of lien? You will receive a receipt showing the amount you paid. At the end of the redemption period, the county will issue a deed.  

15. Do you allow investors to invest at your tax sales without attending the tax sale? No.  

16. Is a current list of available properties or liens available? The available properties are published 2-3 weeks before the tax sale. You may obtain a copy by contacting the newspaper or the Circuit Court Clerk.  

17. Is a copy of the county and state statutes and rules regarding the tax sale available for purchase?  Not through the county.  You could try online at Tennessee.gov for more information.  

18. Would you please place me on your mailing list if you have one?     Contact the Circuit Court Clerk or Delinquent tax attorney. 

19. Can I get a list of properties whose redemption period has already expired? There are no properties available.  

20. When will the list of unsold property be available? There is rarely property remaining after an auction that hasn't been sold. If there is property that was not sold, the one year redemption period applies to the county.