Frequently Asked Questions

Topics:

Appeals/Refunds
General Information
Payments
Personalty
Tax Relief
Tax Sale

Appeals/Refunds

How can I appeal my assessment?

I am due a refund. How and when do I receive it?

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General Information

My name (or address) is incorrect. What needs to be done?

The ownership is incorrect.   What needs to be done?

What is the Anderson county property tax rate?

How do I calculate my taxes?

How are my tax dollars used?

I filed bankruptcy.   How does it affect my taxes?

I own a mobile home and received a bill for a year in which I did not live at   the property location.   Do I owe this bill?

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Payments

When are Anderson County Property taxes due?

My mortgage company pays my taxes. What do I do with this bill?

Can I make partial payments?

Can I pay by credit card?

Can I receive a discount for paying early?

Where can I pay my taxes?

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Personalty (business) Tax

What are personalty taxes?

I am out of business.   What do I do with this bill?

I received a bill for years prior to the purchase of my business.   What do I do?

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Tax Relief

Is there a senior citizen discount for paying taxes?

May I apply for tax relief for my relative (parent, grandparent, etc.)?

Does the state have a lien on my property if I accept tax relief?

Are tax relief recipients exempt from paying property taxes?

How much tax relief will I get?

What if my taxes are paid by my mortgage company?

Can I receive relief on more than one property?

Do you have any special programs to help disabled veterans pay their taxes?

What are the additional state requirements for 100% totally and permanently disabled veterans?

I am a widow(er) of a disabled veteran.   Can I get help paying taxes?

I am a disabled homeowner.   Can I get help paying taxes?

I am the spouse of a soldier killed in action.   Can I get help paying taxes?

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Tax Sale

How do I redeem my property that was sold in a County Tax Sale?

How do I purchase property from Anderson County?

How can I obtain a list of properties being sold?

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Answers Below here.

How can I appeal my assessment?

If you disagree with the Assessor's appraised value of your property, appeals must be made to the Anderson County Board of Equalization before June 1 of each year.   Property owners must file appeals within the timeframe set by the County Board or lose all rights of appeal.   You may contact the Anderson County Property Assessor at (865) 457-6225.

If you disagree with the County Board's decision, you may appeal to the State Board of Equalization within 45 days.   You may contact the State Board at (615) 401-7883.

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I am due a refund.   How and when do I receive it?

Refunds result from an overpayment of taxes or from an Assessment Decrease.   Decreases may be issued from the Assessor, County Board of Equalization or State Board of Equalization.   The County Trustee's office issues refunds regularly.

Contact Customer Service at (865) 457-6233 regarding refunds on e-check & credit card payments.

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My name (or address) is incorrect.   What needs to be done?

Any misspelling of names, or address corrections, may be submitted to the Trustee's Office in writing; we must have the signatures of all property owners.   Once received, this information is forwarded to the Assessor's Office.

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The ownership is incorrect.   What needs to be done?

Contact the Assessor's Office at (865) 457-6225.

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What is the Anderson County property tax rate?

The 2007 Anderson County tax rate, as set by the County Commission, is : $2.82 (Inside Clinton), $2.68 (Inside Oak Ridge).

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How do I calculate my taxes?

To calculate the amount of your taxes multiply the assessed value of your property (divided by 100) times the tax rate. The current tax rate in Anderson County is $2.81 per $100 of assessed value inside Clinton, $2.68 per $100 of assessed value inside Oak Ridge, and $2.82 per $100 of assessed value for the rest of the county.

Therefore, a Tax bill for a $100,000 house:

Appraised Value:   $100,000.00

Taxable Ratio:               25.00%

Assessment Value:   $25,000.00

Using this $25,000 assessment as an example:

$25,000/100=250, then multiply $2.82.

You would then have, $2.82 x 250=705 Annual Tax Bill

The assessed value of property is a percentage of the appraised value.   The percentage used is based on the property's classification:

Residential = 25%
Commercial = 40%
Industrial = 40%
Personalty = 30%
Farm = 25%

Contact the Anderson County Assessor for any questions on property classification.

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How are my tax dollars used?

See the link, Financial Charts

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I filed bankruptcy.   How does it affect my taxes?  

Usually taxes are a high priority debt in any type of bankruptcy.   Taxes are generally paid in installments through a plan approved by the Bankruptcy Court.   Upon receiving a notice of bankruptcy filing or being notified of filing, the bankruptcy coordinator with the County Trustee's Office will file a claim for the full amount of taxes due plus interest, penalties, attorney fees, miscellaneous costs, etc., that are due at the time of filing.   Once a claim has been filed, penalties stop accruing until the bankruptcy is dismissed or discharged.   Interest continues to accrue at the rate to which the debtor and Anderson County Trustee agree or as approved by the Bankruptcy Court if there is no agreement. Under federal law, the County Trustee and other collecting officials are prohibited or stayed from taking any action in collecting realty or personalty taxes.   This stay is effective until the bankruptcy is dismissed or discharged.

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I own a mobile home and received a bill for a year in which I did not live at the property location.   Do I owe this bill?

If you own a mobile home and you move it from the property location at any time, it is your responsibility to notify the Anderson County Assessor's Office at (865) 457-6225.   If the owner of the mobile home fails to pay their portion of the property taxes, then the owner of the land becomes responsible for the taxes as taxes follow the land.

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When are Anderson County Property taxes due?

Anderson County property taxes become due the first Monday in October of each year.   You may pay your taxes through the last day of February of the following year without interest and penalty charges.

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My mortgage company pays my taxes. What do I do with this bill?

Tax information is forwarded to mortgage companies upon their request.   The notice (or bill) you received is for your records.   If a new company is servicing your loan or the notice includes taxes for years other than the current year, please contact your mortgage company.

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Can I make partial payments?

The Trustee's office can and will accept partial payments.   As long as the taxes are paid in full by the due date there will be no interest and penalty charges.    Penalty and interest charges are required by the state of Tennessee and cannot be waived by the Trustee. Penalties and interest accrue monthly at a rate of 1.5% after the last day of February for each tax year.

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Can I pay by credit card?

Yes, the Trustee's office offers you the convenience of paying by credit card. The following is a list of cards that are accepted. You may also pay using your checking account.   We will just need your account number and routing number from a check.

VISA
Mastercard

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Can I receive a discount for paying early?

The Anderson County Commission may vote each year whether or not to allow early payment discounts.   Currently there are no discounts available for early payment.

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Where can I pay my taxes?

You can pay online using a credit, debit, or echeck by clicking the link, pay taxes online. You can mail your check or money order to:

Rodney Archer
Anderson County Trustee
100 North Main Street, Room 203
Clinton, TN 37716

You may also bring your payment to the Trustee's office or one of our branch locations to pay in person:

100 North Main Street, Room 203
Clinton, TN 37716
(new drive-thru payment service located in the former Regions Bank building)

728 Emory Valley Road, Suite D
Oak Ridge, TN 37830
(Oct 1. - Feb 28)

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What are personal property taxes?

Personal property taxes (sometimes refered to as personalty taxes) are levied on business furnishings and equipment that you report to the Anderson County Assessor each year.

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I am out of business.   What do I do with this bill?

Anyone in business on January 1st of the tax year is responsible for paying taxes for that entire year, even if they ceased operations prior to December 31st.    If a business is no longer operating in Anderson County, contact the County Clerk's office at (865) 457-6229 to ensure that the business license (for those businesses requiring one) has been canceled.   Also, advise the County Assessor at (865) 457-6225, as to the disposition of the equipment, so your account can be removed from the next years tax roll.

If there is a tax on the roll for a year in which you did no business, we need to review the tax liability. To do so, we must have documentation which will substantiate your claim.   Documents such as a business license finalized in the year the business closed, proof of sale, electric meter cutoff date, tax returns, etc. are required for our review.

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I received a bill for years prior to the purchase of my business.   What do I do?

The law requires a purchaser of a business to check for unpaid personal property taxes of the business.   Any taxpayer who sells or terminates a business must notify the assessor and pay all outstanding personal property taxes within fifteen days of the sale or termination.   The buyer must withhold sufficient funds from the purchase price to pay the tax liability, retaining those funds until the seller produces a certificate of compliance from the assessor and receipts from the trustee for the payment of all taxes.   If the buyer does not withhold this amount, the buyer becomes personally liable for these unpaid taxes.

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Is there a senior citizen discount for paying taxes?

The Anderson County Trustee administers a state funded Tax Relief Program to help elderly citizens pay their property taxes.

Property owners may be eligible to receive tax relief for the current tax year if they are age 65 or older with combined annual income of all owners not exceeding the limit set by the state.   Total income for 2005 cannot exceed $20,000.

For additional information, or to apply for Tax Relief contact Customer Service at (865) 457-6233.    Applications must be received in our office on or before April 4, 2007.

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May I apply for tax relief for my relative (parent, grandparent, etc.)?

Yes. You may complete the application for them. However, only the applicant may sign the application himself/herself (and any co-owners).

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Does the state have a lien on my property if I accept tax relief?

No. The State has no lien due to property tax relief you may receive.

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Are tax relief recipients exempt from paying property taxes?

No.   Tax Relief is payment by the State of Tennessee to reimburse certain homeowners who meet the legal requirements, for a part or all of property taxes paid, and is not an exemption. You will still receive your tax bill(s) and be responsible for paying your property taxes each year.

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How much tax relief will I get?

The amount will vary depending on your property assessment and the current tax rate.

The maximum tax relief benefit allowed for 2007:

Inside of Clinton: $175.63 for the elderly.

Inside of Oak Ridge: $167.50 for the elderly.

Rest of the County: $176.25 for the elderly.

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What if my taxes are paid by my mortgage company?

Your application will be held by our office until payment is received from your mortgage company. Your application is then mailed to the State Tax Relief office for examination. If approved, you will receive a state check for the relief amount.

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Can I receive relief on more than one property?

No, you can only receive tax relief on your primary residence in any given year.

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Do you have any special programs to help disabled veterans pay their taxes?

The Anderson County Trustee administers a State funded Tax Relief Program to help disabled veterans pay their property taxes.   Property owners may be eligible to receive tax relief for the current tax year if they are a 100% disabled veteran who meets additional state requirements or widow(er) of a disabled veteran who met additional state requirements.

There is no age or income requirement for 100% totally and permanently disabled veterans, or their widow(ers).

For additional information or to apply for Tax Relief contact Customer Service at (865) 457-6233.   Applications must be received in our office on or before April 4, 2006.

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I am the spouse of a soldier killed in action. Can I get help paying taxes?

Property tax relief shall be extended to the surviving spouse of a soldier killed in action as long as the surviving spouse does not remarry, and as long as the property for which tax relief is claimed is owned by and used exclusively by such surviving spouse as a home.

For additional information or to apply for Tax Relief contact Customer Service at (865) 457-6233.   Applications must be received in our office on or before April 4, 2007.

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What are the additional state requirements for 100% totally and permanently disabled veterans?

Below is the statute text from Tennessee Code Annotated 67-5-704:

For the purposes of this section, a "disabled veteran" means a person who has served in the armed forces of the United States, and who has:

Acquired in connection with such service a disability from paraplegia or permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain, or from total blindness, or from loss or loss of use of two (2) or more limbs from any service-connected cause;

Acquired one hundred percent (100%) permanent total disability, as determined by the United States Veterans' Administration, and such disability resulting from having served as a prisoner of war for a period of at lest five (5) months or more; or

One hundred percent (100%) permanent total disability from any other service-connected, combat-related cause, as determined by the United States Veterans' Administration.

Under no conditions shall property tax relief extend to any person who was dishonorably discharged from any of the armed services.

"Total blindness," as used in this section, includes those disabled veterans who are classified as industrially blind by two (2) reputable doctors who specialize in treatment of the eyes.

Property tax relief shall also be extended to the surviving spouse of a disabled veteran who at the time of the disabled veteran's death was eligible for disabled veterans' property tax relief, as long as the surviving spouse does not remarry and as long as the property for which tax relief is claimed is owned by and used exclusively by such surviving spouse as a home.

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I am a widow(er) of a disabled veteran.   Can I get help paying taxes?

Property tax relief shall also be extended to the surviving spouse of a disabled veteran who at the time of the disabled veteran's death was eligible for disabled veterans' property tax relief, as long as the surviving spouse does not remarry and as long as the property for which tax relief is claimed is owned by and used exclusively by such surviving spouse as a home.

For additional information or to apply for Tax Relief contact Customer Service at (865) 457-6233.   Applications must be received in our office on or before April 4, 2007.

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I am a disabled homeowner.   How can I get help paying my taxes

100% totally and permanently disabled property owners may be eligible to receive tax relief for the current tax year if the combined annual income of all owners does not exceed the limit set by the state.   Total income limit for 2005 cannot exceed $20,000.

There is no age requirement for 100% totally and permanently disabled homeowners.

For additional information, or to apply for Tax Relief contact Customer Service at (865) 457-6233.   Applications must be received in our office on or before April 4, 2007.

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How do I redeem my property that was sold in a County Tax Sale?

If a taxpayer's property was sold in a county tax sale, they should contact the Clerk and Master at (865) 457-6205 to obtain the correct amount needed to redeem their property.   If a taxpayer's property was sold, they have one (1) year from the date of the confirmation of the sale to redeem the property.    Once the amount due has been verified, the individual must then secure an attorney to have them prepare a required Petition and Order to complete the redemption process.

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How do I purchase property from Anderson County?

Individuals interested in purchasing Anderson County owned properties should contact the County Mayor's Office at (865) 457-6200.

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How can I obtain a list of properties being sold in Tax Sale?

A listing of properties being sold in each tax sale is published approximately 30 days prior to the sale date by the Clerk and Master's office. Call (865) 457-6205 for more information.    

For tax sale dates and related information click here.

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