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     General Property Tax Questions

 

1.    When are property tax bills mailed

The current year property tax bills are mailed out by October 1 or as soon as all information is provided to the Trustee.

 

2.    What time of year are property taxes due?

Taxes are due and payable the first Monday of October thru the last day of February as long as all tax information has been entered into our computer by the State of Tennessee and Local Government.

 

3.    Are partial payments accepted for my taxes?

Yes.  Gibson County now accepts partial payments along with monthly ACH draft payments and pre-payments that are posted toward your next year's taxes.  It is the homeowner's responsibility to make sure that all taxes are paid in full.

 

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

Beginning March 1, interest of 1.5 percent will be added to the tax amount. (18 percent annually) The Trustee accepts postmarked envelopes. If the Post Office fails to postmark the envelope, it is considered a late payment.

The amount increases the first day of each month until paid in the Trustee’s Office. If the taxes are not paid in the Trustee’s Office, the Trustee is required to file the delinquent taxes to the Chancery Courts in March of the following year.

 

5.    What time period do my annual taxes cover?

The taxes that become payable on the first Monday of October cover the current calendar year.

 

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

The Trustee’s office is located on the first floor of the Courthouse. Our office hours are 8:00 a.m. to 4:30 p.m. Monday thru Friday. Our mailing address is P.O. Box 259 Trenton, TN 38382 our physical address is 1 Court Square Ste. 102 Trenton, TN 38382. You can also pay online at http://www.tennesseetrustee.com/

 

7.     What does the term “Etux” ,“Etvir”, or “Etal” mean on the property tax bill?

 Etux is a Latin phrase meaning “and wife”. The phrase “Etvir” means “and husband” “Etal” means “and others”.

 

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

Check on the online glossary session for definitions of term on your tax bill.

 

9.    Does my mortgage company get a copy of my 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 for review of all information.

 

10. Is my property tax information viewable by other people?

Any individual or company is allowed to view property taxes, they are public record.

 

 

 

Property Assessments/Appraisals

 

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 (731)855-7634. The Assessor’s website is http://www.assessment.state.tn.us/

 

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 the collection of taxes based on those assessments. The Trustee has no authority over the amount of the assessment, nor can he/she be involved in the appraisal process. Nor, can the Trustee’s office make changes to the property taxes without a change approval from the County Assessor’s office.

 

3.     What is the appeal process?

Appointments can be made by contacting the Assessor’s office. The appeal process begins in the 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.    Does the Trustee’s Office hold tax sales for delinquent taxes?

The Gibson County Trustee’s Office does not have tax sales. These tax sales are processed by the delinquent tax attorney. The date of the sale is decided by the attorney for both Chancery Courts. Please contact the Trenton Chancery Court at (731)855-7639 and the Humboldt Chancery Court at (731)784-9551.

 

 


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. Discounts/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/Discounts are given on all or part of the local taxes paid on property which the taxpayer owns and uses as his/her residence.

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 May 31 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 provide 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. They must live on the property at least one day within the tax year.

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 $29,270.00 for the year 2018.  We need 2017 income if applying for 2018 tax relief. 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 market value of the home. Applications for tax relief are available in the trustee's office. For more information, call our office at (731) 855-7631 or at your local City Hall.