Tomorrow evening we will have our first public input session for the FY20 budget. If you live in council districts… https://t.co/xEpdq7WWxd

View Our
Facebook Page!

Report Fraud, Waste,
and Abuse

Online Services Payments, GIS Maps, Tax Information
Contact Department contacts, Reports and Requests

FAQs


PROPERTY TAX FAQs

What is the tax rate?
The current property tax rate is 2.2770 per $100 of assessed valuation.

Do I pay property taxes for both City and County?
Yes, as long as you own property within the corporate limits of Chattanooga TN.  County property taxes information contact Hamilton County Trustee at 423-209-7270.

What are property taxes based on?
Taxes are based on appraisals placed by the Hamilton County Assessor of Property. Property is reappraised every four years. Property assessments are a percentage of appraisals as follows:

Real Property
Residential & Farms - 25%
Commercial & Industrial - 40%

Public Utilities
Assessed by the Office of State Assessed Property in Nashville - 55%

Personal Property
Commercial & Industrial - 30%

Is there tax relief for the elderly and disabled?
Yes, if one is 65 or older and on limited income or 100% disabled (requirements set by the state).  Application can be made in the Treasurer's office.State eligibity information

What is the billing cycle?
Taxes are due October 1st of each year. They are payable through the last day of February of the following year without interest and penalty. March 1st begins interest of 1% per month and penalty of ½ of 1% per month (18% per annum). On March 1 of the following year delinquent taxes are turned over to the Delinquent Tax Attorneys for collection at which time an additional 10% collection fee is incurred. The attorneys then file suit in Hamilton County Chancery Court at which time court costs will be imposed.

Can I make Partial Payments?
YES,
pursuant to city ordiance #12535 PARTIAL PAYMENTS may be made on property tax and water quality fee balances in accordance with the City Partial Payment Plan.

How many years can property be delinquent before being sold?
3 years

How can I appeal my property appraisal?
If you disagree with the property appraisal, you must contact the Assessor of Property to discuss the particular situation.  If not satisfied you have the right to appeal by contacting the Hamilton County Board of Equalization at (423) 209-7300.

How can I change my mailing address on my tax bill?
Permanent address changes should be made with Hamilton County Assessor of Property at (423) 209-7300. Provide assessed owner and/or map number in addition to address change.

How should request for exemptions be directed?
File requests with Hamilton County Assessor of Property at (423) 209-7300.

What is a Personal Property Tax?
(A.K.A. Personalty Taxes) are taxes that are based on temporary or moveable property such as furnishings, office machines, computers, telephones, vehicles and other such items that are used by a company or a person to operate a business.

The tax is based upon information furnished to the Assessor or Property each year by the business. The Assessor of Property furnishes a schedule for each business owner to provide a detailed list of all tangible personal property owned by the business. The Assessor determines the value of your personal property based on the information supplied.

It is the duty of the taxpayer to fully list all tangible personal property, to place a correct value on the property and to sign and return the schedule prior to the due date. If the schedule is not returned prior to the due date, a forced assessment is given.

In regard to Personalty assessments, what if a business is sold or closed?
Anyone in business on January 1st of any given year is responsible for the entire year’s tax, even if they closed their business prior to December 31st of that same year. For questions on the Personal Property Tax please contact the Hamilton County Assessor of Property.

The steps for closing your business are as follows.

File and pay all applicable state taxes to the Tennessee Department of Revenue. All tax returns must be designated to indicate the close of business. For confirmation that both the filing and payment steps have been done correctly, please contact the Tennessee Department of Revenue Taxpayer. (615) 253-0600 Ext. 4.

Contact the Hamilton County Assessor of Property to inform them of the closure of your business. (423) 209-7300

Contact the Hamilton County Trustee to ensure that all outstanding County Personality Taxes have been paid. (423) 209-7270

Contact the City of Chattanooga Treasurer’s Office to ensure that all outstanding City Personality Taxes have been paid. (423) 643-7262

FAILURE TO DO THE STEPS LISTED ABOVE WILL RESULT IN THE CONTINUATION OF TAX RESPONSIBILITY. UNTIL THE BUSINESS HAS BEEN REPORTED CLOSED TO THE PROPER AUTHORITIES AND ALL APPLICABLE TAXES HAVE BEEN PAID, NOTICES WILL CONTINUE TO BE SENT.

City Treasurer's Office
101 East 11th Street Suite 100
Chattanooga, TN 37402  (map)
(423) 643-7262

Vacant, City Treasurer
E-mail:
treas@chattanooga.gov

Sharon Morris, Assistant Treasurer
E-mail:
smorris@chattanooga.gov

For inquiries regarding property taxes

423-643-7262 or email ptax@chattanooga.gov

For inquiries regarding sewer fees

Dial 311 or 423-643-6311 or email 311@chattanooga.gov

For inquiries regarding business license

423-643-7262 or email busl@chattanooga.gov

For inquiries regarding sewer fees

 

Dial 311 or 423-643-6311 or email 311@chattanooga.gov

Photo by Maycreate