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Real Property Tax

The collection of Real Property Taxes in Davidson County is the responsibility of the Office of the Trustee.

The Property Assessor places the appraised value on residential and commercial properties. The Trustee accepts the Certified Real Property Tax Roll from the Property Assessor in September each year for collection.

Property Tax Statement and Payments:

Property tax statements are generated from the Tax Roll and mailed the first week of October each year. The tax collection period is from October through the following February. Any taxes not paid in full by the last day of February are subject to penalty and interest under the law of the State of Tennessee. State legislation allows property owners to make partial payments during the tax collection period, but the total tax must be paid by the last day of February to avoid penalty and interest.

Tax Rate

The Metropolitan Council sets the property tax rate. The 2013 tax rate for Urban Services District is $4.516, and the rate for General Services District is $3.924. Residential property tax is based on the assessed value, which is 25% of the appraised value, and commercial property tax is also based on the assessed value, which is 40% of the total appraised value. Collection of property tax comprises 52% of the entire Metropolitan Government operating budget. This includes collection on 25,852 parcels of commercial property and 199,823 residential parcels in Davidson County. There are 8,815 parcels that are tax exempt, and more than 258,497 tax statements were mailed during the year 2011.

Delinquent Tax

The Office of the Trustee and its Division of Collections processes and collects all delinquent taxes from March through the following February. Delinquent taxes are then collected by the Clerk and Master's office.

Vegetation Lien

A Vegetation Lien results from failure to comply with Chapter 10.28 of Metro Code to maintain excessive growth of vegetation or accumulation of debris, trash, litter or garbage so as to endanger health, safety and welfare of citizens or encourage infestation of rats, rodents or animals. The Metropolitan Trustee shall, upon receipt of a lien and a statement of costs, make an appropriate notation in the files and collect the costs in the same manner as the taxes are collected.

I Want To...

Register for E-billing
Request Statement by Email
Change Mailing Address
Email the Trustee's Office
Pay/Check Taxes

NOTE: When writing checks, please make checks payable to:
Metropolitan Trustee
PO Box 196358
Nashville, TN 37219-6358

Quick Links

Delinquent Property Tax Sale
Appraisal Information
Keep my Tennessee Home

Important - There is a 2.30% processing fee for taxes paid with a credit or debit card. These fees are not retained by Metropolitan Government. There is no processing fee for taxes paid by E-Check.

Department Locations

  • Office
    700 Second Avenue South
    Suite 220
    Nashville, TN 37210
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