In October the 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.

Taxes are due and payable from the 1st Monday in October through February 29th.

Yes. Any amount left unpaid when the taxes become delinquent is assessed interest and penalty. Until the tax amount is paid in full, a tax lien will remain in effect on your property.

From the first day of each month beginning March 1, interest and penalty, which accrues at the rate of 1.5 percent per month, 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.  Online property tax payments made through the BIS system are recognized by the county as paid on the date of the online transaction.

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

The trustee’s office is in the Henry County Courthouse Annex, 213 W. Washington Street.  Our Office hours are 8:00 a.m. – 4:30 p.m. Monday through Friday.  Outside the entrance to the Annex, there is a secured night deposit box for payments.

EtUx is a Latin phrase meaning “and wife.” The phrase “EtVir” means “and husband,” EtAl means “and others.”

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

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.

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. 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.

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.

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.

The combined annual income from all sources of all the living owners of record is required and cannot exceed the statutory limit set by the State of Tennessee which can change each year.   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 must have disability ratings at 100 percent. The disabilities must be service connected.  For veterans who qualify, there is no income limit. Tax relief is paid on the first $175,000 of market value of the home.

Applications for tax relief are available in the trustee’s office. For more information, call our office at (731) 642-6633.

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

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

The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor’s office at (731) 642-0162.

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 upon assessments. The trustee has no authority over the amount of assessment, nor can he/she be involved in the appraisal 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 month of June.

An auction of parcels of property that have delinquent taxes.

The tax sale auction is held October or November of each year.

For date and details contact the Clerk & Master’s office at (731) 642-4234.

Local newspaper/Paris Post-Intelligencer

The auction list is published two (2) months prior to the sale and runs twice.

There is no registration. You must simply be present to bid.

No, you cannot register by mail.

Either cash or Cashier’s check is required at the time of the sale.

This is an open public auction.

Yes, all sales are final at the auction.

State and federal liens are not cleared.  Property bought at a tax sale will generally have 1 to 3 years of additional taxes that should be paid only when a deed to the property has been given to a buyer.

The new owner cannot take possession of the property until one year from the date the confirmation of sale is filed.

There is an annual interest rate of 10 percent earned on the property during the redemption period.

No. The county does not assist with foreclosures.

You will receive a receipt showing the amount you paid. At the end of the redemption period, the county will issue a deed.

No.

The available properties are published twice prior to the tax sale, the first publication being two (2) months prior to the sale.

No.

There is no mailing list, however a copy of the publication will be mailed if requested and a stamped, self-addressed envelope provided.

Property past the redemption period becomes county-owned property.

If there is any property that was not sold or bid on, the one year redemption period applies to the county and can only be purchased through the County Delinquent Tax Committee.