Property Tax

Blount County Property Tax is collected annually by the Trustee's Office. The Property Tax amount you pay is based on the value of your property (appraisal/assessment set by the County) combined with the tax rate that is set by the County each year. The Trustee is not responsible for setting the tax rate and is not responsible for property appraisals/assessments for tax purposes The Trustee only collects Property Tax.  The following shows a Property Tax example:

Example of $100,000 residential property:

$100,000    (Appraised value of property set by the County)
x .25            (Residential property is assessed taxes on 25% of value set by County)
---------------
$ 25,000     (Assessment)
x .0247        ($2.47 tax rate set by County per $100 of assessment)
---------------
$ 618          (2017 County Property Tax Bill)


Property Tax Lookup and Payment

 
To search for and pay Property Taxes, you may CLICK HERE.  If you have questions about your Property Tax, please do not hesitate to contact us at (865) 273-5900 during normal business hours.

Tax Notices


Tax Notices are typically mailed in late September each year and are payable through the end of February.  They become delinquent on March 1.  According to State law, 1.5% interest is added to delinquent Property Tax each month until paid.  Please thoroughly review your Tax Notice as it provides much helpful information such as a discount for early payment.

Tax Notices are not required by State law but are sent as a reminder.  Property owners are expected to pay Property Tax on time each year regardless of whether a Tax Notice is received.  If you do not receive your notice(s) by October 10 of any given year, please notify our office immediately (if your mortgage company pays your taxes, they should receive the notice).  If you own multiple parcels of property, please make sure you receive all of your notices and pay for each one. Also, please notify us if your mailing address changes.

Discount for Early Payment

 
Blount County offers a 2 percent discount for payment by the end of October of the tax year, and a 1 percent discount for payment during the month of November of the tax year.  The discounts are already reflected on the tax notices, and they are not available after those specified time frames.  

Official Tax Roll


According to State Law, the official tax roll is as of January 1 of the tax year. If you buy or sell property during a tax year, the owner name on the official tax roll will be the owner as of January 1. We typically attempt to send a tax notice to the new owner because we do not know who has been made responsible for the Property Tax at the closing of the sale.  Normally, the taxes are prorated at closing and the buyer is made the responsible party. If you purchase property during the tax year and do not receive a tax notice, please call our office and check the status of the Property Taxes.

Where Property Tax Dollars are Spent

Purpose
Percent
Debt  (Capital Projects - over 90% of Debt is Education Related)      20%
Education      45%
General County      35%

County Revenue Stream


The Trustee collects other revenue besides Property Tax.  Property Tax represents approximately 45% of the funds collected by the Trustee. State of Tennessee funds, which are primarily education dollars, represent another 30% of the revenue collected. Local Option Sales Tax, Gasoline Tax, Business Tax, Federal funds, Fees, Charges, and Fines represent the majority of the remaining 25% of the revenue. The Board of Commissioners decides each year where Property Tax dollars are spent.