About Property Tax

General Property Questions

1.  When are property tax bills mailed out?

Tax bills are mailed in September.

2. What time of year are property taxes due? 

Property taxes are due beginning October 1st of each year and become delinquent if not paid by the last day of February of the following year. Property tax bills are mailed to the owner of record as of January 1st.  If a deed change occurs after the first of the year and prior to the tax bills being generated for mailing, a tax bill is mailed to the seller as well as the new owner of the property. New owners should contact their title company or review their property 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.

3. Are partial payments accepted for my taxes? 

Yes. Any amount you pay within four (or less) separate payments is allowed.  The remaining balance 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 1st, interest and penalty of 1.5% per month (18% annually) is added as a late fee to your total tax amount due. If the Post Office fails to postmark your payment by the due date, it is considered a late payment. This applies even if you mail your payment on time. For mail-in payments, Post Office meter dates are 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. What time period do my annual taxes cover? 

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

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

The Trustee's office is located on the second floor of the Sevier County Courthouse in downtown Sevierville. We are the first office on the right when you enter the west-end of the courthouse.  Our office hours are Monday through Thursday 8:00 a.m. - 4:30 p.m. and Friday 8:00 a.m. - 5:00 p.m.

7. What does the term "EtUx", "EtVir" and "EtAL" mean?

These terms are Latin phrases.  “EtUx” means "and wife"; "EtVir" means "and husband"; and “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? 

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

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

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

11. Is my property information viewable by other people?

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

12. 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 (865) 453-3242.

13. 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 the Trustee be involved in the appraisal process.

14. What is the appeal process? 

The appeal process begins in the County Assessor's office by appearing before the Local Board of Equalization. This Board meets annually. Call the Assessor's office at (856) 453-3242 for the Local Board of Equalization schedule and to set up an appointment.

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