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.
The Metropolitan Council sets the property tax rate. The 2014 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 49% of the entire Metropolitan Government operating budget. This includes collection on 25,959 parcels of commercial property and 200,536 residential parcels in Davidson County. There are 9,498 parcels that are tax exempt, and more than 258,497 tax statements were mailed during the year 2013.
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.
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.