PROPERTY TAXES

PROPERTY TAX Proposed Tax Sale 7B Properties [PDF] Property Tax Basic Info Property Tax Search System DELINQUENT TAXES Delinquent Real Property Tax-Alpha [PDF] Delinquent Personal Property Tax [PDF] Delinquent Public Utilities Tax [PDF] For City Tax Questions: City of Knoxville Revenue Office 865-215-2084 For County Tax Questions: Knox County Trustee 865-215-2305 For Questions About Deeds: Register of Deeds 865-215-2330 For Questions About Property Values: Property Assessor 865-215-2360 Current Sales Tax Rate: 9.25% (7% state, 2.25% local) 2007 City Property Tax Rate: $2.81 per $100 assessed value 2007 County Property Tax Rate: $2.69 per $100 assessed value Payment of Property Taxes Property taxes are the main source of funding for the city's many services and programs such as police and fire protection, codes enforcement, parks and public transportation. Taxes are due on October 1 and will be considered delinquent and subject to penalty and interest charges of one percent each per month from March 1 of the following year. Taxes are due October 1 of each tax year and are delinquent the following March 1. You may take a 1% discount (calculated for you on your bill) if you pay before October 31. Payments by personal check or money order are accepted. The City now offers on-line payment via credit cards or checking account debit. Click here to pay online. Enclose a self addressed, stampled envelope with your payment if a receipt is needed. Tax Receipts are only sent if requested. Property taxes can be paid by mail to P.O. Box 15001, Knoxville, TN 37901-5001 or in person at the downtown Property Tax Office The downtown Property Tax Office is open from 8 a.m. to 4:30 p.m. Monday through Friday and is located in room 450 of the City County Building, 400 Main Street, in downtown Knoxville. Property Tax Discounts The city offers a one percent discount for full payment of property taxes by the end of October. Remember that the discount applies to city real estate taxes only as the county does not offer this discount. Property Tax Assessment The property tax assessment is provided by the Knox County Property Assessor as the city does not appraise property. Questions regarding the appraised value of property should be directed to the Property Assessor's Office at 865-215-2360. Residential property is assessed at 25 percent of the appraised value and taxes are levied on each $100 of assessed value. The assessment rate on commercial property is 40 percent of appraised value; personal property assessed at 30 percent of appraised value, and public utilities at 55 percent of appraised value. The city's tax roll is based on records maintained by the Knox County Property Assessor, who is elected by all county voters, as of January 1 of each tax year. Tax bills for property that has been sold after January 1 will be sent to the owner of record as of January 1 of that year because that is the name on the tax roll. People who purchase property should contact the Revenue Office Property tax section to request a tax bill for that property. Any prorating of taxes must be done between the buyer and seller, and tax liability follows the property. Even if the seller has agreed to pay taxes, any unpaid taxes will remain with the property and become the obligation of the new owners. Agreements between the seller and buyer have no effect on the city's obligation to collect taxes or the legal guidelines the city follows in such matters. State Property Tax Relief The city participates in a State of Tennessee program that helps elderly and disabled citizens below certain income guidelines pay their property taxes. Contact the Property Tax Office at 865-215-2084 to see if you qualify for state tax aid. Common Errors to Avoid Paying the full amount when discount is due or applying the discount when paying after the end of October. Paying base tax when the penalty and interest are due. Paying an incorrect penalty and interest amount. Paying an incorrect amount for multiple properties due to error in addition. Not signing the check. Not including a copy of the bill with your payment requiring research into the property to insure proper credit is given. Sending city payments to the county or county payments to the city. Paying for the current tax year when delinquent taxes are due as the city is required by state law to apply payments to the oldest tax owed. Taking a discount on personal property or public utility taxes Discounts apply only to real estate taxes.