WHO?
Property taxes are the responsibility of the owner as of January 1 of the tax year. Real estate contracts may alter liability between the parties to the contract. The Trustee office does not have any record of such contracts. If you buy or sell a property during the year, it is your responsibility to verify the taxes are paid regardless of whether a notice is received.
WHEN?
Property taxes are due and payable on the first Monday of October through the last day of February without penalty. You may make partial payments and/or prepayments. Tennessee State law requires 1.5% interest to be added on March 1st to any unpaid balance (T.C.A. § 67-5-2010) and on the 1st of each month thereafter.
~If you wait until the last week of February to come to the office, be prepared for long lines and please be patient.
Most mortgage companies pay taxes in the month of December. You should still have adequate time to get any error(s) corrected before the March 1st delinquency date.
HOW?
Forms of Payment Accepted:
1. Cash, checks and/or money orders.
2. Credit and/or debit cards (Visa, MasterCard or Discover) are accepted with a 3.00% vendor service charge.
WHERE?
@ Adams City Hall:
1. TRUSTEE OFFICE: Pay property tax in the trustee’s office during office hours — including partial payments and prepayments.
2. DROP BOX: Available by the side door entrance of the Bell School Buidling.
@ PHONE:
You may pay over the phone at 1-615-696-2593. You will need your tax year and receipt number. There is a vendor fee of 3.00% for credit/debit cards (Visa, MasterCard, or Discover). City of Adams collects none of these vendor service fees.
@ USPS MAIL / UPS / FEDEX:
Mail your payment – we accept the postmarked date for calculating interest on late payments.
Provide proper time for delivery!
LATE PAYMENTS:
Starting on March 1st, 1.5% interest will be added on the first day of each month to any unpaid balance (T.C.A. § 67-5-2010).
Real property taxes remain in the trustee’s office until they are a full year delinquent. On or before April 1st of the following year, these must be turned over to the delinquent tax attorney (T.C.A. § 67-5-2404) and a suit is filed in Chancery Court for collection. If April 1st falls on a weekend or holiday, these will be turned over on the last working day prior to April 1st. The last day to pay in the trustee’s office will be the day prior to the turnover date. If you have any questions about the correct date, please call the trustee’s office.
Personal property taxes may be turned over to Chancery Court for collection earlier than the delinquent real property tax. The date will be on the tax notice or you may contact the Trustee for the applicable turnover date for the current year personal property tax.
NOTICES:
Ideally, notices are mailed in early October. This depends on when the Commission sets the tax rate and passes the budget, when the Assessor of Property locks the assessment file, how promptly the State can process the tax file, and when the print vendor gets the notices processed and mailed. Tax notices are mailed to the owner of the property as of January 1st of the tax year. If a sale occurs after January 1st, a notice is requested for the new owner. If the transfer has been recorded with the Assessor of Property prior to the tax file being created, a notice will be mailed to the new owner. Unfortunately, these are not always available. If you have any property in question, please contact the Trustee office: 615-384-4238.
Notices are not mailed to homeowners that are notated as having an escrow account for tax payment. If your taxes are paid by escrow or if you never received a notice and you still need a copy, you may call and get a copy at 615-696-2593.
It is very important that property owners maintain records of ALL the properties owned, purchased, and sold. Deeds are recorded in different names and with different spellings. We may not find all your properties if we search by your name only. It is best to review your notices and bring those with you when you pay. Some properties may have been purchased and/or sold since the first day of January and could still be recorded in someone else’s name.
Please contact our office if you have any questions or concerns.
Phone: (615) 696-2593
Fax: (615) 696-2220