About Property Tax

 

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 1 January). 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. Payment of property tax depends on when the property is transferred. Unpaid taxes continue to accrue against the property.

2. What time of year are property taxes due? 

Taxes are due and payable from 1 October through 28 February.

3. Are partial payments accepted for my taxes? 

Yes. Amount you pay within four (or less) 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 1 March, interest and penalty of 1.5% per month (18% 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. For mail-in payments, office meter dates are not accepted.  Payments dropped in the night deposit box, beside our office door, are accepted as that day's deadline. 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. What time period do my annual taxes cover?

The taxes that become payable October 1 cover the current calendar year.

6. Where can my tax bill be paid in person? 

The trustee's office is in the lower level of the Dyer County Courthouse, on the north side of Veteran's Square. Our office hours are 8:30 a.m. - 4:30 p.m. Monday through Friday. Outside the entrance to our office, there is a secured night deposit box for drop off payments .

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? 

No. It is the property owner's responsibility to forward tax bills to their mortgage company. Tax bills are mailed to the property owner to review the information.

Back to Top

Exemptions

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

Eligibility requirements for ELDERLY:  One owner must be 65 or older on or before December 31, 2013. Must own and use the property as your primary residence. Combined 2012 income for all owners of the property must not exceed $27,800. If married, the spouse's income is included whether or not they have an ownership in the property.

 Eligibility Requirements for DISABLED: Disability status must be current (dated 2013). Must own and use the property as your primary residence. Combined 2012 annual income for all owners of the property must not exceed $27,800. If married, the spouse's income is included whether or not they have an ownership in the property.

Eligibility requirements for DISABLED VETERAN-OR Surviving Spouse of Disabled Veteran-OR Surviving Spouse of Soldier Killed in Action: Must be 100% disabled as determined by the VA. Must own and use the property as your primary  residence. Income does not apply to disabled veterans or their surviving spouses. 

REQUIRED DOCUMENTATION FOR ELDERLY AND DISABLED: Social Security & Medicare Cards of all owners and spouses, 1099 from Social Security indicating 2012 income and for disabled owners, Date Disability Began. If you have a Life Estate: Are any beneficiaries living with you? Copy of the Life Estate. Documentation from ALL other sources of 2012  income.                                                                                                    Examples:   1040 (Income Tax) /  Retirement-Pension / Interest, etc.                                    If  you live in a  Mobile Home: Copy of Bill of Sale or Title.

REQUIRED DOCUMENTATION FOR DISABLED VETERAN: Complete Pre-Approval form (F-16) available in Trustee's Office. Social Security Number and VA Claim Number.

TENNESSEE STATE PROPERTY TAX RELIEF PROGRAM

The State Tax Relief Program pays a portion of the property tax for Seniors OR  Disabled persons who meet certain eligibility requirements.

The Tax Relief pays up to $316.00 (State $158.00 and Dyer County matches up to $158.00) for eligible property owners who live in Dyer County.

Tax Relief is paid on the first $175,000 of market value of the home of Disabled Veterans or their Surviving Spouses.

Where Do I Apply?    

Visit the Trustee's office in the Courthouse or call (731) 286-7802.

Office hours: Monday - Friday  8:30 a.m. -4:30 p.m.

Application Deadline for 2013 is: April 4, 2014.                                                                                                                                                                                                                                                                                                                                 

You may also be eligible for tax relief on City taxes. Contact the appropriate City Hall for further information.

Dyersburg: 286-7604  Newbern: 627-3221 Trimble: 297-3955 

INFORMATION IS ALSO AVAILABLE AT

 STATE TAX  RELIEF OFFICE  (615) 747-8871. Or visit us on the web at

www.comptroller.state.tn.us/pa/patxr.htm

                                                                                                                                                                                                                                            

Reviewing Your Property Info

1. Is there a charge for reviewing information about my property? 

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

2. Is my property information viewable by other people?

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

 Back to Top

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) 286-7804.

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 he/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? 

An auction of parcels of property that have delinquent taxes.

2. What is the date and time of the annual tax sale auction? 

The tax sale auction is held December of each year.

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

Local newspapers/ State Gazette or Dyersburg News

State Gazette, P. O. Box 808, Dyersburg, TN 38025-0808
 

4. When are tax sales advertised?

The auction list is published once approximately 2-3 weeks before the sale.

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

Registration is required on the same day prior to the sale. You must simply be present to bid.

 Back to Top

6. Is it possible to register by mail?

No, you cannot register by mail.

7. What type of payment is required at auction?

Cash, money order, or check is required at the time of the sale.

8. What type of bidding processes are used?

This is an open public auction.

 Back to Top

9. Will the sales be final?

Yes, all sales are final at the auction.

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

All liens except state and federal liens are cleared unless otherwise announced.

11. 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?

The annual interest earnings during the redemption period is 10%.

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.

17. Is a copy of the county and state statutes and rules regarding the tax sale available for purchase? 

No.

18. Would you please place me on your mailing list if you have one? 

Yes; however, all out of county names are purged from this list every two years.

19. Can I get a list of properties whose redemption period has already expired? 

Contact our office for available properties, (731)286-7802.

20. When will the list of unsold /unbid-on property be available? 

There is rarely property remaining after an auction that hasn't been sold or bid on. If there is any property that was not sold or bid on, the one year redemption period applies to the county.

Back to Top


Home FAQ About Property Tax Office Staff Contact Us Map Tax Calculator