About Property Tax

 

General Property Questions

1. When are property tax bills mailed out?  

The last of September 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. It is the property owner's responsibility to make sure all parcels of property are accounted for.

2. When are Lawrence County property taxes due? 

Taxes are due the first Monday in October through the last day of  February of the following year without penalty and interest charges.

3. What if I do not receive a tax bill?  

If you own property in Lawrence County and do not receive a tax bill, please contact the Trustee's Office at (931) 766-4181.  The failure to receive a tax bill does not constitute a reason for non-payment.

4. Are partial payments accepted for my taxes? 

Yes. We can accept up to four payments on a tax bill.  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.

5. Do I have to wait until October to start paying on my taxes or can I make pre-payments?  

Beginning July 1, 2008, the Trustee's Office can accept partial pre-payments on taxes.  We can accept up to 75% of the total amount of the prior year's taxes if the current year's tax rate has not been set..            

6. What happens if I miss the tax payment deadline? 

On 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 . Postmarks are accepted , however, if the Post Office fails to postmark your payment by the date 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.  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.

7. What time period do my annual taxes cover? 

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

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

The Trustee's Office is on the first floor of the Lawrence County Administrative Center. Our office hours are from 8:00 a.m. - 4:30 p.m. Monday - Friday.

9. 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."

10. What do some of the terms on my tax bill mean? 

Check the online glossary section for definitions of terms on your tax bill.

11. Does my mortgage company get a copy of my tax bill mailed to them? 

Only if they request the bill in writing. It is the property owner's responsibility to forward tax bills to their mortgage company.

12. My Name and/or Address are incorrect.  How do I get it corrected?  

Contact the Assessor's Office at 931-766-4179.

13.  What is the Lawrence County property tax rate? 

The 2010 tax rate is $2.7386 per hundred dollars of assessed value.

14.  How do I calculate my taxes?  

To calculate the amount of your taxes, first multiply the total appraised value by the property's classification percentage (see chart below), then divide by 100, now multiply by the tax rate. For example:  A residential home with an appraised value of $100,000.00 would be $100,000.00 x 25% = $25,000 divided by 100 = 250.00 multiplied by $2.7386= $685.00.

15.  What is the assessed value of a property?  

The assessed value of a property is a percentage of the total appraisal.  The percentage is based upon the use of the property.  The classifications are:  Farm - 25%   Residential - 25%   Personal - 30%  Commercial - 40%   Industrial - 40%        Contact the Assessor's Office ((931) 766-4179) for questions relating to property classification.

16.  Do I pay city and county taxes?  

If your property is located within the city limits of Lawrenceburg, Loretto, or Saint Joseph, you will pay both city and county taxes.  If your property is located outside the city limits, you will pay only county taxes.

17.  Can I pay my county property taxes with a debit or credit card?  

This website uses secure payment systems to process Visa, Mastercard, and most debit cards.  Online checks are also accepted.  We now accept credit and debit cards in the Trustee's Office, however the company that processes the service charges a 2.75% fee.

18. Will you send me a receipt by mail?  

Only if you request it.  If you desire a receipt, please enclose a self-addressed, stamped envelope with your payment.

 Back to Top

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. The 2009 income level for the 2010 Tax Year is $ 26,830.00 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 2010, this amount is $171.00. 

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 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 $26,830.00 for the year 2009. 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 the market value of the home.

Applications for tax relief are available in the trustee's office. For more information, call our office at (931)-766-4181.

  Back to Top

 

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.

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 (931) 766-4179.

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 on the first Monday in 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? 

Tax Sale every two years. Contact The Clerk & Master's Office @ (931) 766-4182.

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

Local newspapers: The Lawrence County Advocate or The Democrat Union.

4. When are tax sales advertised? 

The auction list is published twice . First publication 3 weeks prior to sale . Second publication 1 week prior to sale.

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

You must be present to bid. Registration will begin 30 minutes prior to sale.

6. Is it possible to register by mail? 

No, you can't register by mail.

7. What type of payment is required at auction? 

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

8. What types of bidding processes are used? 

This is an open public auction.

9. Will the sales be final? 

Yes, subject to Court Order approving sale.

 Back to Top

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

All liens are cleared after the 1-year redemption period and delivery of a Clerk & Master Deed.

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? 

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 twice before sale. First publication 3 weeks prior to sale. Second publication 1 week prior to sale.

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

Yes, redemption statutes are given out at registration.

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

Listing of properties not available for mailing..May be inspected in person in the Clerk & Master's Office.

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

Surplus Property Listings are available at The County Mayor's Office.

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

Surplus Property Listings are available at The County Mayor's Office.

 Back to Top

 


Home FAQ About Property Tax