State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: 1 year
Redemption Interest Rate/Flat Penalty: 10% simple interest per annum

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Tennessee. Please read this information carefully. There are tax collection laws that pertain to all counties in Tennessee, such as due and delinquent dates for taxes, the redemption period, the redemption interest rate, and many others, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Tennessee a tax lien or a tax deed state?
Tennessee is a redeemable tax deed state.

What is the name of the county official whom typically collects property taxes in Tennessee?
County Trustee.

When are property taxes due in the state of Tennessee?
Property tax bills are mailed in October, and payment is due on the last business day in February for the previous year's taxes.

When do property taxes become delinquent in the state of Tennessee?
The annual property tax payment for all counties in Tennessee becomes delinquent the first business day in March. Delinquent tax bills accrue interest at 1.5% per month or 18% per annum.

When does the typical Tennessee county advertise and/or post the delinquent tax list?
The properties to be made available in a tax sale are publicly advertised approximately three weeks before the sale.

What is the name of the county official whom typically conducts tax sales in Tennessee?
The Clerk and Master of the Chancery Court.

When does the typical Tennessee county hold their annual tax sale?
The annual tax sale date can vary, but most Tennessee counties hold their sales after July. Davidson County (Nashville) holds their initial sale in July, and will hold additional tax sales one Wednesday each subsequent month until all tax sale properties are sold or redeemed.

What are the registration requirements for the typical Tennessee tax sale?
Most Tennessee counties require registration on the morning of the tax sale.

What is the bidding type used at a typical Tennessee tax sale?
Typically, Tennessee counties hold premium bidding public outcry auctions.

What forms of payment are generally accepted at a typical Tennessee tax sale?
Generally, Tennessee counties accept cash, cashier's check, or money order.

What are the general terms of payment for the typical tax deed purchased at a Tennessee tax sale?
Typically, counties require full payment on the day of the tax sale.

What is the redemption period for tax lien deeds in Tennessee?
The property owner has one year to redeem the property. The purchaser of the tax deed can legally occupy the property immediately after receiving the tax deed, but any improvements to the property are not reimbursable if the property is redeemed.

Are tax deeds offered "over-the-counter" in Tennessee?
Yes. Properties that do not sell at the public auction are "struck off" to the County Real Property Manager or Trustee. Either of these county offices sell these "over-the-counter" tax deeds through sealed bid or surplus sales.

What is the name of the county official whom typically determines the values of properties on a annual basis?
Property Assessor.

For more information on the statutes regarding property tax collection, tax liens, and tax deeds in the state of Tennessee, refer to the Title 67, Chapter 5 of the Tennessee Code.

Tennessee County Reference