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Tennessee Statutes, Title 67

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Tennessee/Statutes

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Title 67, Taxes And Licenses

10 chapters · 1,236 sections in this title.

All chapters in Title 671,236 Ch 4, Privilege and Excise Taxes299 Ch 5, Property Taxes264 Ch 1, General Provisions193 Ch 6, Sales and Use Taxes184 Ch 3, Petroleum Products and Alternative F…151 Ch 8, Transfer Taxes90 Ch 2, Income Taxation24 Ch 7, Severance Taxes20 Ch 10, Health Savings Account Act7 Ch 9, Payments in Lieu of Taxes4

1,236 sections·Filtered byTitle 67✕

Tenn. Code Ann. § 67-5-1513 Record of board actions
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(a) Records of all actions of the state board of equalization must be prepared and maintained in the office of the executive secretary of the board. Records may be maintained in the form of scanned images, digital recordings, or other data in electronic form. (b) The records are …
Tenn. Code Ann. § 67-5-1514 Assistance of agents — Qualifications, registration, disciplinary action
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(a) At, or in connection with, any conference or hearing held pursuant to this part, or pursuant to part 14 of this chapter, taxpayers and assessors of property shall be entitled to the assistance of a qualified agent and of such other persons as they may wish. (b) At any confere…
Tenn. Code Ann. § 67-5-1515 Tax freezes for qualified senior citizens. [Enactment contingent on county approval. See the Compiler's Notes.]
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(a) As a matter of public function and for the purposes contained only in this section, the county trustee in any county having a population greater than eight hundred ninety thousand (890,000), according to the 2000 federal census or any subsequent federal census, is authorized …
Tenn. Code Ann. § 67-5-1601 General provisions — Administration — Costs — Penalty for failure to comply

Showing 751–800 of 1,236

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(a) (1) Reappraisal shall be accomplished in each county by a continuous six-year cycle comprised of an on-site review or photo of each parcel of real property over a five-year period, or, upon approval of the state board of equalization, by a continuous four-year cycle comprised…

Tenn. Code Ann. § 67-5-1602 Repayment of reappraisal loans

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(a) (1) Upon request by any city or county having an unpaid balance on a loan previously made from state funds for a prior reappraisal program, the remaining unpaid balance on the prior reappraisal loan shall be added to any new loan made from state funds to a city or county to f…

Tenn. Code Ann. § 67-5-1603 Equalization of assessments based on reappraisals

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(a) (1) After a reappraisal program has been completed and approved by the director of property assessments, the value so determined shall be used as the basis of assessments and taxation for property that has been reappraised.(2) The local assessor of property and county boards …

Tenn. Code Ann. § 67-5-1604 Appraisal ratio studies

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(a) The division of property assessments shall conduct appraisal ratio studies in all counties of the state in such manner and at such time as shall be determined by the state board of equalization. (b) The purpose of these studies shall be to assist the board through the divisio…

Tenn. Code Ann. § 67-5-1605 Periodic appraisal ratio studies required

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(a) The state board of equalization has the responsibility to determine whether or not property within each county of the state has been valued and assessed in accordance with the constitution and laws of this state. (b) (1) In order to assist the board in its determination, the …

Tenn. Code Ann. § 67-5-1606 Annual overall ratio of appraisal — Ratios for classifications — Public utility properties and operating properties of modern market telecommunications providers

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(a) Based upon the appraisal ratio studies and other pertinent information, the state board of equalization shall annually determine the overall ratio of appraisal for property in each county of the state. (b) In addition, the board may also determine ratios for the respective cl…

Tenn. Code Ann. § 67-5-1608 When penalty and interest attach

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In the event that in the year a reappraisal program is completed, the values established in such reappraisal program are turned over to the county after October 1 of such year, no penalty and interest shall be added until five (5) months following the tax roll completion date as …

Tenn. Code Ann. § 67-5-1609 Untimely completion of program — Notice — Extension of reappraisal

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Upon a determination by the county mayor that a reappraisal program may not be completed timely whereby notices of reappraised values will be mailed to taxpayers prior to July 1 of the tax year scheduled for completion, the county mayor shall notify in writing the executive secre…

Tenn. Code Ann. § 67-5-1701 General provisions

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(a) (1) Upon a general reappraisal of property as determined by the state board of equalization, the county assessor of property shall certify to the governing bodies of the county and of each municipality within the county the total assessed value of taxable property within the …

Tenn. Code Ann. § 67-5-1702 Levy in excess of certified rate

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(1) No tax rate in excess of the certified tax rate as provided for in § 67-5-1701 shall be levied by the governing body of any county or of any municipality until a resolution or ordinance has been approved by the governing body according to the following procedure:(1) The gover…

Tenn. Code Ann. § 67-5-1703 Notification of change in assessment rolls — Adoption of increased tax rate due to reduction in assessment rolls

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(a) The resolution or ordinance approved in the manner provided in § 67-5-1702 shall be forwarded to the county board of equalization and the state board of equalization. (b) The county board or the state board, as appropriate, shall notify each taxing authority of any change in …

Tenn. Code Ann. § 67-5-1704 Special school districts

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(a) (1) Notwithstanding the provisions of the general law or a private act to the contrary which creates a special school district, upon a general reappraisal of property as determined by the state board of equalization, the tax rate as established in any such general law or priv…

Tenn. Code Ann. § 67-5-1705 Extended reappraisal programs — Applicability of part

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In the event of extension of completion of a reappraisal program as provided in part 16 of this chapter, this part shall apply only for the year in which the approved program is completed.

Tenn. Code Ann. § 67-5-1801 Collector — Place of payment — Collection agent — Evidence of taxes — Deposits — Subrogation — Electronic funds transfers

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(a) The county trustee shall act as collector of all county property taxes and of all municipal property taxes when the municipality does not collect its own taxes. A municipality that certifies its delinquent tax list to the trustee or the delinquent tax attorney selected pursua…

Tenn. Code Ann. § 67-5-1803 Late billing in certain counties

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(a) The county trustee of any county of this state where the billing could not be made on personalty tax prior to the delinquent date of tax is authorized and empowered to waive any delinquent interest and penalty on tax for a period of ninety (90) days from the billing date; pro…

Tenn. Code Ann. § 67-5-1804 Discount for early payment

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(a) The governing body of any municipality or county may provide by appropriate ordinance or resolution enacted or adopted in connection with the levy of ad valorem real property taxes for any year for a discount of two percent (2%) of the ad valorem real property tax currently d…

Tenn. Code Ann. § 67-5-1805 Payment by part owner

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(a) Any person claiming or owning an undivided interest or part in any property or any specific portion of any property assessed to another shall receive a receipt in full for the person's taxes on paying such portion of the taxes as the person claims of the property or such prop…

Tenn. Code Ann. § 67-5-1806 Bar to collection after ten years

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(a) All taxes assessed against real and personal property in this state shall be barred, discharged and uncollectible after the lapse of ten (10) years from April 1 of the year following the year in which such taxes become delinquent, whether suit be brought within that time or n…

Tenn. Code Ann. § 67-5-1807 Quarterly installments

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(a) (1) Notwithstanding any provisions of the general law or any private act to the contrary, the county trustee is authorized and empowered to permit any retired person over sixty-five (65) years of age and living on a fixed income, to pay in quarterly installments any real esta…

Tenn. Code Ann. § 67-5-1808 Prepayment and partial payment of property taxes

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(a) Notwithstanding any general law or any private act to the contrary, the county trustee may accept prepayments and partial payments of property taxes, including, but not limited to, payment by electronic transfers, bank customer preauthorized payments, wire transfers or ACH cr…

Tenn. Code Ann. § 67-5-1809 Refund of property taxes after final action

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(a) When a county has been ordered to make a refund of property taxes pursuant to final action of a court or the state board of equalization, a specific appropriation is not required to authorize the county trustee to make the refund. The trustee may make the ordered refund and a…

Tenn. Code Ann. § 67-5-1901 Trustee's bond

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(a) The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.:I do solemnly swear that I will faithfully collect and account for all taxes for my county, o…

Tenn. Code Ann. § 67-5-1902 Monthly settlement and annual statement

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(a) On or before the tenth day in each month, the trustee shall report to and make settlement for all taxes collected during the preceding month, with the county mayor and with the financial agent or treasurer of each municipality, and pay over to the same the amounts shown by th…

Tenn. Code Ann. § 67-5-1903 Annual report of delinquent taxes and double assessments

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(a) (1) Annually, at the July meeting of the county legislative body, the trustee shall present a report to the county legislative body of all delinquent taxes and double assessments in the county. This report shall be verified by affidavit of the trustee and filed with the count…

Tenn. Code Ann. § 67-5-1904 Credits to trustee on settlement with county

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(1) The trustee, on settlement of the trustee's accounts with the county mayor, shall be entitled to the following credits:(1) For the trustee's commissions; and(2) For all legal disbursements. (1) For the trustee's commissions; and (2) For all legal disbursements.

Tenn. Code Ann. § 67-5-2001 Deputies collect delinquent taxes

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(a) (1) After taxes become delinquent, the county trustee shall have power to appoint such deputies as may be necessary for the collection of the taxes, and in such cases the county trustee shall furnish the deputy with a list of the delinquent taxpayers, with the description of …

Tenn. Code Ann. § 67-5-2002 Publication of delinquent tax lists

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(a) The county trustee may cause advertisement to be made annually of the delinquent tax lists in one (1) or more newspapers of general circulation, published in the county, listing the name of the delinquent taxpayer and the amount of the taxpayer's delinquency on each item of t…

Tenn. Code Ann. § 67-5-2003 Collection by distraint and sale of personalty — Actions at law or garnishment

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(a) All delinquent personal property taxes, including but not limited to, public utility personal property taxes, may be immediately collected by the county trustee or collector, with the assistance of the delinquent tax attorney selected pursuant to § 67-5-2404 or § 67-5-2001, i…

Tenn. Code Ann. § 67-5-2004 Collection by garnishment — Retention of collection agent

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(a) The officers to whom the delinquent lists are so delivered may proceed against the delinquent taxpayers by garnishment proceedings, returnable before any general sessions court in the district where the delinquent resides, or to any court, which garnishment shall run in the n…

Tenn. Code Ann. § 67-5-2005 Delinquent municipal real property taxes — Tax sale

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(a) When a municipal corporation uses the county trustee or the delinquent tax attorney to collect delinquent real property taxes of the corporation, the proper officers of the corporation shall certify the delinquent taxes to the county trustee by April 1 of the second calendar …

Tenn. Code Ann. § 67-5-2006 Return of delinquent tax list — Settlement

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(a) (1) The sheriff, constable and deputy trustee having delinquent lists for collection shall make partial settlement with the trustee whenever required by the trustee, and shall, on or before January 1 following the receipt of the delinquent tax lists, make final settlement wit…

Tenn. Code Ann. § 67-5-2007 Collection fees and costs

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(a) (1) The officer making such collection shall receive no additional fees for making delinquent collections.(2) The only compensation shall be salaries paid to deputies in accordance with title 8, chapter 20, or to trustees in accordance with §§ 8-24-102, 8-24-106, and 8-24-107…

Tenn. Code Ann. § 67-5-2008 Payment of tax after return of delinquent tax list

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From January 1 until February 1, and until the bill is filed to collect delinquent taxes, delinquent taxes may be received at the office of the county trustee who shall, at the same time, collect the penalties and interest.

Tenn. Code Ann. § 67-5-2009 Record of levies

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The trustee shall keep a record of all levies made by the trustee or deputies and of proceedings under such levies.

Tenn. Code Ann. § 67-5-201 Real property transferred between exempt and nonexempt persons

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(a) (1) In the event real property heretofore exempt under §§ 67-5-203, 67-5-204, 67-5-206 — 67-5-208, 67-5-211 — 67-5-214, 67-5-218, and 67-5-219 is conveyed or transferred by sale, lease or otherwise to a person, firm or corporation, rendering the status of the property as none…

Tenn. Code Ann. § 67-5-2010 Interest — Delinquent taxes

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(a) (1) To the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes. Any county having a population…

Tenn. Code Ann. § 67-5-2011 Military personnel — Due date of taxes

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(a) No property tax owed by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102, from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion o…

Tenn. Code Ann. § 67-5-2012 Election to sell tax receivables

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(a) As used in this section, unless the context otherwise requires:(1) “Tax collector” means, in the case a taxing agency that is a county or for which a county acts as its tax collector, the county trustee; and, in the case of a taxing agency that is a governmental entity that, …

Tenn. Code Ann. § 67-5-2013 De minimus property tax

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(a) With respect to a de minimus property tax totaling less than five dollars ($5.00) as calculated for a duly assessed parcel of real property, if authorized by a private act, resolution, or ordinance levying the tax, the county trustee or other property tax collecting official …

Tenn. Code Ann. § 67-5-202 Trust estates

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Every trust estate shall be entitled to the same exemption as if owned by a single taxpayer.

Tenn. Code Ann. § 67-5-203 Government property

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(a) (1) All property of the United States, the state of Tennessee, any county, or any incorporated town, city or taxing district in the state that is used exclusively for public, county or municipal purposes shall be exempt from taxation; provided, that real property purchased fo…

Tenn. Code Ann. § 67-5-204 Public ways

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All roads, streets, alleys, and promenades where legally dedicated and thrown open for public travel or use free of charge shall be exempt from taxation.

Tenn. Code Ann. § 67-5-205 Government bonds and notes

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(a) (1) Whenever the state of Tennessee, or any agency thereof, shall issue any bonds or notes for any public purpose, without regard to when issued, neither the principal of nor the interest on such bonds or notes shall be taxed by this state or by any county or municipality or …

Tenn. Code Ann. § 67-5-206 Housing authorities

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(a) The property of housing authorities shall be exempt from all taxes and special assessments of the state or any county, city, town, metropolitan government or political subdivision thereof; provided, that, in lieu of such taxes or special assessments, a housing authority shall…

Tenn. Code Ann. § 67-5-207 Religious, charitable, scientific, educational institutions

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(a) (1) Property of Tennessee nonprofit corporations that is used for permanent housing of low income persons with disabilities, or low income elderly persons, is exempt in accordance with this section. The property must be financed by a grant under § 211 or § 811 of the National…

Tenn. Code Ann. § 67-5-208 Recycling waste products

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(a) Property owned by a nonprofit corporation, that is operated for the purpose of recycling or disposing of waste products and converting same to heat or cooling for public buildings or facilities where the reversionary interest to such properties is in the state or any of its p…

Tenn. Code Ann. § 67-5-209 Private act hospital authorities

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(1) In addition to all rights and powers granted to a private act hospital authority under title 7, chapter 57, part 6, such a private act hospital authority shall be exempt from the payment of any taxes or fees to the state or any subdivisions thereof, or to any officer or emplo…