Pay Property Taxes and Stormwater Fees
Important Dates
Tax Calculation
Property taxes are based on the appraised values placed on residential, industrial and commercial properties by the Hamilton County Assessor of Property. Taxes are calculated per $100 of assessed value multiplied by the tax rate set by the City of Chattanooga.
The property taxes levied on taxable property in the City are billed on October 1st of each year and are due without interest and penalty by the last day of February of the following year.
If the tax bill is not paid by the due date, interest of 1% and a penalty of ½ of 1% (18% per annum) will be added on the first day of March and each month thereafter until the tax bill is paid.
All current taxes are due on Oct 1. If current taxes continue to be unpaid after 18 months, they are turned over to the Delinquent Tax attorneys for collection at which time a collection fee of 10% is imposed. The attorneys then file suit in Chancery Court of Hamilton County and court costs are charged in addition to interest, penalties, and collection fees.
The tax rate is set by the City Council each year as part of the annual budget process. The current tax rate is 2.25 per $100 of assessed valuation. Residential and commercial properties are assessed at 25% and 40% of appraised value respectively. Property tax collections represent about 59% of the City's general fund annual operating budget.
Property Tax FAQ
What is the City of Chattanooga tax rate?
The current property tax rate is 2.25 per $100 of assessed valuation.
Do the City of Chattanooga residents pay Hamilton County taxes as well?
Yes, all residents of the City of Chattanooga are also residents of Hamilton County. If you are a property owner, you are responsible for paying both City and County taxes. For County property taxes information contact Hamilton County Trustee at (423) 209-7270.
What are property taxes based on?
Real and Personal Property Taxes are based on appraisals conducted by the Hamilton County Assessor of Property. Public Utilities taxes are assessed by the Office of State Assessed Properties. Properties are 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, for information on the eligibility requirements please go to the Tax Relief and Tax Freeze page.
What is the billing cycle?
Tax bills cover a billing period from January 1st to December 31st, and are sent out at the beginning of October each year. They are payable through the last day of February without interest or penalty. On March 1st, interest and penalties of 1.5% per month begin to accrue. In the first week of March following the year after taxes are due, delinquent taxes will be filed in Hamilton County Chancery Court for collection at which time additional court costs and collection fees will be imposed.
Can the interest and penalty be waived since I did not receive a tax bill?
Tennessee law does not require mailing tax notices indicating the amount of taxes due. Tax notices are sent out of public courtesy, and not out of legal obligation. As such owners of property are legally presumed to know that taxes are due without personal notice. Failure to receive a tax bill does not relieve you of the responsibility to make payment on your taxes by the due date. If you did not receive a tax bill you can search for a copy of a property tax bill by using the Property tax search engine, contact us by phone at (423) 643-7262, contact us by email at ptax@chattanooga.gov, or come in person to Chattanooga City Hall at 101 E 11th St, Room 100, Chattanooga, TN 37402.
How many years can a property be delinquent before being sold?
3 years. For more specific questions on the tax sale please contact the Clerk & Masters office (423) 209-6606. They are located at 625 Georgia Ave, 300 Courthouse Chattanooga, TN 37402.
Can I make Partial Payments?
Yes, according to Chapter 2, Article II, Division 5, Sec 2-110 of the City of Chattanooga Code of Ordinances unless specified otherwise, partial payments will be posted as follows.
1st Stormwater Fee Interest
2nd Stormwater Fee (Earliest Year First)
3rd Tax Interest & Penalty
4th Real or Personalty Tax
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 the Hamilton County Assessor of Property by completing the form below and following the instructions on the form. For questions please contact the Hamilton County Assessor of Property at (423) 643-7300.
How should requests for property tax exemptions be directed?
All property tax exemption requests should be directed to the Hamilton County Assessor of Property at (423) 209-7300.