For City Tax Questions
City of Knoxville Revenue Office
email@example.com For County Tax Questions
Knox County Trustee
865-215-2305www.knoxcounty.org/trusteeFor Questions About Deeds
Register of Deeds
865-215-2330www.knoxcounty.org/registerFor Questions About Property Values
865-215-2360www.knoxcounty.org/propertyCurrent Sales Tax Rate:
9.25% (7% state, 2.25% local)City Property Tax Rate:
$2.7257 per $100 assessed valueCounty Property Tax Rate:
$2.32 per $100 assessed value Payment of Property Taxes
Property taxes are the main source of funding for the city's many services and programs such as police and fire protection, codes enforcement, parks and public transportation.
Taxes are due on October 1 and will be considered delinquent and subject to penalty and interest charges of one percent each per month from March 1 of the following year.
|Taxes are due October 1 of each tax year and are delinquent the following March 1. |
You may take a 1% discount (calculated for you on your bill) if you pay before October 31. The discounted amount to pay is indicated on tax bills the City mails annually.
Payments by personal check or money order are accepted. The City now offers on-line and telephone payment via credit cards or checking account debit. Click here to pay taxes online
. To pay by telephone, call 1-866-378-2937. Additional fees apply to credit or debit card payments. These fees are not paid to the City.
Enclose a self addressed, stamped envelope with your payment if a receipt is needed. Receipts are only sent if requested.
Property taxes can be paid by mail to P.O. Box 15001, Knoxville, TN 37901-5001 or in person at the downtown Property Tax Office
The downtown Property Tax Office is open from 8 a.m. to 4:30 p.m. Monday through Friday and is located in room 445 of the City County Building, 400 Main Street, in downtown Knoxville. Property Tax Discounts
The city offers a one percent discount for full payment of property taxes by the end of October. Remember that the discount applies to city real estate taxes.Property Tax Assessment
The property tax assessment is provided by the Knox County Property Assessor as the city does not appraise property. Questions regarding the appraised value of property should be directed to the Property Assessor's Office at 865-215-2360 or www.knoxcounty.org/property
Residential property is assessed at 25 percent of the appraised value and taxes are levied on each $100 of assessed value.
The assessment rate on commercial property is 40 percent of appraised value; personal property assessed at 30 percent of appraised value, and public utilities at 55 percent of appraised value.
People who purchase property should contact the Revenue Office Property tax section to request a tax bill for that property. Any prorating of taxes must be done between the buyer and seller, and tax liability follows the property.
Even if the seller has agreed to pay taxes, any unpaid taxes will remain with the property and become the obligation of the new owners. Agreements between the seller and buyer have no effect on the city's obligation to collect taxes or the legal guidelines the city follows in such matters. State Property Tax Relief
The city participates in a State of Tennessee program that helps elderly and disabled citizens below certain income guidelines pay their property taxes.
Contact the Property Tax Office at 865-215-2084 to see if you qualify for state tax relief. Common Errors to Avoid
• Paying the full amount when discount is due or applying the discount when paying after the end of October.
• Paying base tax when the penalty and interest are due.
• Paying an incorrect penalty and interest amount.
• Paying an incorrect amount for multiple properties due to error in addition.
• Not signing the check.
• Not including a copy of the bill with your payment requiring research into the property to insure proper credit is given.
• Sending city payments to the county or county payments to the city.
• Paying for the current tax year when delinquent taxes are due as the city is required by state law to apply payments to the oldest tax owed.
• Taking a discount on personal property or public utility taxes. Discounts apply only to real estate taxes.