FAQs

When are my property tax bills mailed?

Property tax bills are mailed annually. Property tax bills are mailed to the owner of record, as of January 1st. If a deed change occurs after the first of the year, a tax bill is mailed to the new owner of the property as a courtesy. New owners should contact their title company or review their closing statement to find who handles paying the taxes. 

What time of year are my property taxes due?

Taxes are due and payable from October 1st through February 28th. 

Are partial payments accepted for my taxes?

Yes, but only for current year taxes.

What happens if I miss the tax payment deadline?

Per state law, from the first day of each month beginning March 1st, interest, and penalty of 1.5 percent per month (18 percent annually) is added to your tax amount. If the Post Office does not postmark your payment by the dates due, it is considered an overdue payment. This applies even if you mail your payment on time. 

What time period do taxes cover? 

The taxes that become payable October 1st cover the current calendar year (January-December). 

 Can my tax bill be paid in person? 

Yes. The office of the Campbell County Trustee is located on 570 Main Street Suite 202. Office hours are 8 a.m. – 4:30 p.m. Monday through Friday. Payment may also be mailed to P.O. Box 72, Jacksboro, TN 37757.  

What do some of the terms on my tax statement mean? 

Learn more at the Glossary section of the Tennessee Trustee’s Department. 

I sold my property after January 1st and received a tax bill. What do I do? 

If you know the new owner, please forward the tax bill. If you do not know the new owner, please contact the trustee’s office. The tax roll is printed in the name of the property owner as of January 1st of each year. When taxes become due each year this is considered a lien on the property. In addition to the lien, property taxes are a personal debt of the owner(s) as of January 1st and when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees apply as set forth in Tennessee Code 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint. The owner of record as of January 1st has the sole responsibility for paying the property tax assessed for the year even if the property is sold during the year, as the seller is the record owner. However, the tax lien runs with the land and failure by the seller to pay does not limit enforcement actions against the land to recover any delinquent taxes. 

How is the amount of tax due determined? 

The property assessor determines the appraised value and the assessment ratio. In July of each year the county commission sets the tax rate when adopting the county’s budget. Determine property tax bill. 

If I mail my tax statement, will I receive a receipt? 

Campbell County does not accept return receipts by mail. The new tax statement has a portion to be kept with your canceled check which will serve as a receipt. If a receipt is needed, please send a self-addressed stamped envelope with your payment. 

Are there discounts or exemptions for the elderly, disabled, or disabled veterans? 

The State of Tennessee has a tax relief program for the elderly, disabled, or disabled veterans. 

I purchased property within the year and did not get a tax bill. What do I do? 

As a courtesy, we try to maintain transfers of property throughout the year and notify the new owner. If you have not received a tax statement by November 1st, please contact us at 865-397-2101. Deeds are recorded in the Register of Deeds office. The Property Assessor is responsible for preparing the tax roll and determining who owns the property as of January 1. 

Are taxes due on my mobile home located in a mobile home park? 

Mobile homes are taxed as an improvement on the land where it is located. The mobile home park owner may pass the tax bill for the mobile home to the homeowner. This depends on the agreement between the park owner and the homeowner. 

How are the county assessor’s office and the trustee’s office related? 

The county assessor is responsible for the appraisal and assessment of property, according to state law. The trustee’s office is responsible for billing and collection of taxes based on assessments. Per state law, the trustee has no authority over the amount of assessment and cannot be involved in the appraisal process. 

What is the current tax rate? 

As of 2020, the current tax rates for the cities of Campbell County are: 

County: 2.0659

Jellico: 2.15 

La Follette: 1.295 

Rocky Top: 2.000 

Jacksboro & Caryville: Only county tax rate applies in these zip codes.

What is a tax sale? 

A tax sale is an auction of parcels of property that have delinquent taxes. On April 1st of each year, the county trustee by law files unpaid real property taxes that were due by February 28th the year before with the Chancery Court. All tax sales are handled by the Clerk and Master of Campbell County. To get more information, please go to the Clerk & Master of Campbell County’s web page.