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PDF version*Note: Specific years are included for illustrative purposes and to clearly indicate chronological sequence; the example shows one complete tax cycle, using the 2010 tax year as an example.
| January 1, 2010 |
Assessor makes assessments as of this date T.C.A. § 67-5-504; assessed taxes become a first lien on property. T.C.A. § 67-5-2101. |
| Not later than February 1, 2010 |
Tax assessor should furnish owners and lessees of business personal property with a tangible personal property schedule. T.C.A. §§ 67-5-902, 67-5-903. |
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Before March 1, 2010 |
Assessor furnishes schedule to owners of mobile home parks. T.C.A. § 67-5-802. Personal property schedules due in assessor'rs office. T.C.A. § 67-5-903. Corrections of assessments for 2008 must be requested by the taxpayer or initiated by assessor prior to this date. T.C.A. § 67-5-509. |
| March 15, 2010 | Greenbelt applications must be filed by March 15. T.C.A. §§ 67-5-1005 through 67-5-1007. |
| April 1, 2010 |
Mobile home park forms due in assessor’s office. T.C.A. § 67-5-802 |
| May 20, 2010 |
Assessor must note all assessments on his or her books on or before this date, T.C.A. §§ 67-5-504, 67-5-508; taxpayers must be notified of any change in their assessments by this date. T.C.A. § 67-5-508 |
| June 1, 2010 |
Assessor turns over books to the county board of equalization, T.C.A . § 67-5-304; county board of equalization commences its session. T.C.A. § 67-1-404. |
| July 2010 |
County legislative body sets tax rate. T.C.A. § 67-5-510. Trustee reports on all delinquent taxpayers and double assessments in the county. T.C.A. § 67-5-1903. |
| 1st Monday in October 2010 |
On or before this date, county tax rolls must be delivered to trustee T.C.A. § 67-5-807; taxes become due and payable. T.C.A. §§ 67-1-701, 67-1-702. |
| On or before 1st Monday in November 2010 |
County clerk or the tax assessor prepares an aggregate of real and personal property to forward to the commissioner of revenue and the mayor of each municipality. T.C.A. § 67-5-807. |
| March 1, 2011 |
2010 taxes become delinquent. 1.5 percent per month interest begin to accrue. T.C.A. § 67-5-2010. |
| September 1, 2011 |
Back assessments and reassessments must be initiated prior to this date. T.C.A. § 67-1-1005. |
| 1st Monday in September 2011 |
Trustee makes a full and complete financial report of the condition of the trustee's office.T.C.A. § 67-5-1902. |
| January 1, 2012 |
Tax collectors must make final settlements and return delinquent tax lists to trustee. T.C.A. § 67-5-2006. |
| January 1 — 31, 2012 |
During this period the trustee must cause to be published notice that suits will be filed to enforce tax liens. T.C.A. § 67-5-2401. |
| January 2 — 31, 2012 |
The delinquent tax list may be given to newspapers for publication. T.C.A. § 67-5-2002. This must be done at least 20 days prior to turning the tax list over to the tax attorney. |
| February 2 — April 1, 2012 |
Tax attorney must during this period file suit for enforcement of tax liens, T.C.A. § 67-5-2405; an additional 10 percent penalty and the additional costs accrue with the filing of such suit. T.C.A. § 67-5-2410. |
| April 1, 2012 |
Delinquent municipal real property taxes must be certified to trustee on or before this date. T.C.A. § 67-5-2005. |
| June 1 — July 1, 2012 |
Clerks collecting delinquent taxes are required to provide the trustee with a list of tax suits. T.C.A. § 67-5-2403. |
| April 1, 2022 | All 2010 property taxes assessed but not collected by counties are barred and discharged because of the statute of limitations. T.C.A. § 67-5-1806. |