Timetable of Significant Dates and Activities in the Assessment and Collection of Ad Valorem Real Property Taxes*

Tennessee Code Annotated
Tennessee Attorney General Opinions

Reference Number: CTAS-2193

*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.
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.