Frequently Asked Questions

I just purchased my property this year, will I get a tax notice?
The tax notice will be mailed to the owner as of September 1. If you purchased property after September 1, you will need to contact the Treasurer’s office for current year taxes.

Because ownership of property can change frequently throughout the year it is important that the party responsible for payment of the current year tax notify the Treasurer's office so we can provide you with the valuation and tax information. You may also print our address change form and mail or e-mail your address correction to us. Be sure to provide us with your phone number and/or e-mail address in case we need to contact you in the event we are unable to make the change as requested.

When I purchased my property, I went through a title company and was informed that my property taxes were "prorated". What does this mean to me as a property owner?
Title companies will, along with many other services, prorate the current year tax to the best of their ability. This means that early in the tax year their estimate of the years tax will be based on several factors one being the previous year tax amount. If it appears the value will change from the previous year (segregation, vacant to residential, etc.) they will base the prorated tax amount on the fair market value for the current year.

The largest majority of title companies will indicate a credit to the buyer on the settlement statement. This credit is the sellers portion of the current year tax. This credit is NOT paid to the County Treasurer for property taxes but is given to the buyer. The buyer will then be responsible for the full years tax having received this credit. This is why it is so important that new property owners notify the Treasurer's office of their name and mailing address so we can send them the current year tax notice.

Occasionally a title company will actually apply the sellers portion of the property taxes to the current year tax as a PREPAYMENT. If this occurs, the balance of the yearly tax is the responsibility of the current owner. Again, this emphasizes the importance of notifying the Treasurer of your mailing address.

I have established an escrow account with my mortgage company, so I don't need to worry about my property taxes, right?
WRONG !! It is the property owners responsibility to keep track of whether their mortgage company will be or has paid their property taxes for them. If a mortgage company holds an escrow account that includes the payment of property taxes, the procedure for payment varies by company. Typically, each mortgage company will request the tax amount from the county. The mortgage company is required to make this request each tax season. If the request is received early enough, the statement "The Following Mortgage Company May Pay These Taxes" is printed on your tax notice. This is ONLY an indication of a companies request for the tax amount. You as a property owner must determine whether the taxes will be paid by your mortgage company. You should also receive an End of Year Statement from the mortgage company indicating funds having been disbursed from your account. The majority of payments from mortgage companies are not posted until November 30.

When can I expect my property tax notice and when are taxes DUE?
Property tax notices are typically mailed approximately the third week of October. The due date will always be November 30th unless this day falls on a weekend. Then the due date will move to the next Monday. If you have not received a tax notice by the first of November, please call the Treasurer's office so we can send you the billing and/or provide you with the tax amount. Payments are accepted with a personal check (the account holders name and address must be preprinted), cash or cashiers check, travelers checks and money orders. We will not accept two party checks. Checks are to be made payable to Sevier County Treasurer and can be written for the tax amount only. We cannot return cash for checks in excess of the total tax amount owed. Payments with a credit card can ONLY be made online or over the phone.

Can I pay my property taxes with a credit/debit card?
We are now able to accept your payment with MasterCard, Visa, Discover, and American Express online or over the phone. This service is not available in our office at this time. You will need to know your property account number to complete the transaction. This is located in the upper left hand corner of your tax notice. If there are previous year delinquencies, you will need to call the Treasurer’s office for a valid payoff amount. There is a processing fee associated with each transaction and will be the responsibility of the taxpayer. Credit card payments are made through www.officialpayments.com or 1-888-2PAY-TAX. The jurisdiction Code for Sevier County is 5402.

What if my check is returned for insufficient funds?
There is a $20 charge for all returned checks. Depending on the time of year, you may be subject to additional penalty and interest. If you are notified by your lending institution of your check being returned to us, please contact us immediately. You will be given a new figure for the payoff amount. If you are unable to make payment immediately, be sure to contact us when funds are available. Penalty and interest will continue to accrue.

I do not have an escrow account with my mortgage company but wish to make payments towards the total tax amount due in November. How can I do this?
The Sevier County Treasurer's office has always been amenable to the acceptance of prepayments toward the current year tax. The only requirement is that the payment be a minimum of $10.00 and you must provide us with a valid property account number so that we may credit your account correctly. All prepayments received by September will appear as a credit on the tax notice mailed in October. This program is for your convenience, there are no penalties for a late or missed payment.

Why are taxes levied by so many different entities?
Your property tax notice is comprised of several taxing entities which receive revenue from property tax collections. The County Treasurer performs the function of tax collector for all of the governmental entities in Sevier County. The following is a brief description of what your property taxes are used for by each taxing entity:

SEVIER COUNTY: This is a county-wide levy which funds the general operation of county government for uniform services enjoyed by all residents of the county including emergency services, road maintenance, law enforcement, fire protection, television transmission, economic development, public & mental health, weed and mosquito spraying, etc.

BASIC STATE SCHOOL LEVY: This is a State mandated levy to participate in the Uniform School Fund for per pupil funding (weighted pupil unit) to insure equity in public education between school districts statewide.

SEVIER SCHOOL DISTRICT: This levy funds the general operation of the Sevier School District.

MULTI-COUNTY ASSESSING AND COLLECTING LEVY: This uniform statewide levy is mandated by the Legislature, to promote adequate funding for assessing and collection functions, on an equitable basis, to all counties of the state at a minimally acceptable level. Sevier County receives a portion of this revenue from a multi-county fund for distribution to counties which cannot generate the minimum level of funding.

COUNTY ASSESSING AND COLLECTING LEVY: This optional levy funds the additional costs of assessing and collecting functions, including reappraisal, within Sevier County which are not covered by revenue generated from the MULTI-COUNTY ASSESSING AND COLLECTING LEVY.

CITIES AND TOWNS: This levy funds the general operations of specific cities or towns.

LANDFILL ASSESSMENT: This assessment funds the general operations of the county landfill. This assessment is charged on the tax notices to properties located in the unincorporated areas of the county. The assessment for properties located in the incorporated areas of the county is collected on their monthly water bills.

AURORA AND VENICE DRAINAGE DISTRICTS: This assessment funds the general operation of these special districts.

JUDGMENT LEVY: An optional additional levy to recover current revenue shortages due to refunds for prior periods ordered as a result of favorable decisions on valuation appeals. (e.g., Canyon Fuel appeal).
Specific questions concerning the various levies shown on your property tax notice should be directed to the individual taxing entities.

It has come to my attention my property has delinquent taxes. What do I do now?
Notification of a delinquent tax is made in several ways. Sevier County is required to publish in a local newspaper a list of the current year delinquent taxes which were not paid by the due date of November 30th. This publication will be made by December 31st of each year.

If you become aware of delinquent taxes, you must contact the Treasurer's office so that you can be provided with the correct amount for payment. Delinquent taxes carry a penalty of 2% with a minimum of $10.00 per parcel. After January 16th, interest is charged at the Federal Discount Rate plus 6%. Interest will accrue as of January 1. Because of this daily variance in interest it is necessary that the payoff figure be determined by our office. Any previous year delinquency is also noted on each years tax notice.

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