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Frequently Asked Questions

As a courtesy, our office does mail annual tax bills/notices; however, we cannot ensure proper delivery will be provided by USPS. Per Tennessee state statute, Trustee offices across the state are not required to send tax bills/notices. State statute presumes because residents own property, they know taxes are due.

No, per Tennessee statute, the property owner holding possession of the property on January 1 of each year receives the tax bill/notice. However, our office will attempt to include new owners for the current year mailing when possible.

The Property Assessor and Trustee must take various steps to provide the County’s tax file to the State each year for processing. Typically, all information must be submitted by July for approval.

New owners are still responsible for timely payment of their annual tax bill.

If you have an escrow account and your mortgage holder has coordinated billing with our office, the mortgage holder will be billed, and you should not receive a bill/notice.
Generally, tax bills/notices are mailed during the last week of September each year unless there are delays due to the timing of the County Commission setting the tax rate or unforeseen issues during the printing process.
Taxes become due on the first Monday in October each year. You have until the last day of the following February to make timely payment.
No, to help property taxes be more manageable, when Angela Taylor took office she sought permission from the Tennessee State Comptroller’s Office, Division of Local Government to allow taxpayers to break their annual payment into multiple installments between October 1 and February 28. The taxpayer is responsible for keeping a record of their balance and any remaining payments due. Our office does not send monthly bills. These payments can be made by mail, online, or at the Trustee’s office.
No, per Tennessee statute, your cancelled check, credit/debit card transaction information, or mortgage/escrow document serves as your proof of payment. You may include a standard #10 self-addressed stamp envelope when mailing your payment and our office will be glad to print a receipt and mail it to you.
You can continue to make payments on the remaining balance in the Trustee’s office. However, per Tennessee statute, interest penalty begins accruing March 1 of each year at a rate of 1.5% per month (18% per annum). You will have until March 15 the following year to make payment prior to unpaid taxes being turned over to the Clerk & Master.
Per Tennessee state statute, the Trustee is required to turn over all unpaid taxes to the Clerk & Master of Chancery Court for prior year taxes exceeding the delinquency period. Additional costs/court fees will be incurred on properties held by Chancery Court. If taxes remain unpaid, your property will be sold at public auction. Contact the office of the Sullivan County Clerk & Master for the current amount due. Their office phone numbers are Blountville 423-323-6483, Kingsport 423-224-1726, and Bristol 423-989-4361.
Your payment will be posted to the official tax record within five business days; however, your payment should reflect pending within an hour of your payment being approved by your credit/debit card or banking institution.

Yes, the convenience fee is based on your method of payment. Debit/Credit card transactions incur a 2.5% fee based on the amount of taxes paid. Electronic checks incur a fee of $1.25 per property transaction. An additional fee up to $ .50 may be charged for phone payments. The payment processing company and financial clearinghouse collects and retains these fees. The fee amount will be displayed or communicated prior to your final payment confirmation.

If paying online, immediately. If paying at the Bank of Tennessee, the same or within one business day. If mailing a check, allow up to 10 business days. Since our office is unable to control the delivery time provided by the USPS, if your check has not cleared your bank within 10 days, please contact our office.

Yes, however, be sure to use the current year tax identification number provided on your current tax bill/notice. These tax identification numbers change each year. Bank bill pay systems often retain prior year information and your payment could be applied to a property other than what you intended if the correct number is not supplied to our office.
Contact our office immediately. You will need to provide the tax identification number you used to make your payment; the date, the approximate time payment was made, the payment amount, and your correct property address.

Yes, you must enclose the top portion of your tax bill/notice with your check to utilize the Bank of Tennessee payment service. Payments can be made at Bank of Tennessee branches during bank hours.

State Tax Relief vouchers or partial payments are NOT accepted at bank branches. Bank staff does not have access to the information in the Trustee’s official tax records. If you have questions about your taxes, contact the Trustee’s office at 423-323-6464 or visit one of our offices.

No, it must be mailed or returned to one of our offices in person.

Yes, you must submit a completed and signed voucher to the Trustee’s office each year. If the voucher is not returned, the State will void your voucher credit, and you will owe that amount on your taxes. You can submit the voucher prior to your mortgage/escrow making the payment. The deadline to submit your voucher is April 5 each year. The State is very firm on this deadline.

Visa, Mastercard, & Discover Credit Cards.
The following cards will NOT process: Affirm, Sezzle, SplitIt, Chime, Klarna. and similar installment payment cards. American Express is not accepted.

The tax rate for 2025 is $1.6129 per $100 of assessed value.

Each year, usually by August, the Sullivan County Board of Commissioners approves a property tax rate. In odd numbered years, the Sullivan County Property Assessor assesses (sets a value) for your property. Your taxes are determined by multiplying 25% of the assessed property value by the tax rate per $100 of assessed value. Sullivan County rounds their property tax totals to the nearest dollar.

Example: Full Property Value = $250,000 (set by Property Assessor)
$250,000 x 25% = $62,500 Assessed Value
62,500 / $100 of assessed value
625 x $1.6129 (tax rate set by County Commission)
$1008 = current year taxes due (collected by Trustee)

The Sullivan County Property Assessor’s office evaluates & appraises your property and sets the value. They can be contacted at (423) 323-6455 to explain the process.
January 1 through December 31 of the current year.
Refer to your settlement statement for the proration of taxes between the buyer and seller. This matter is between two private parties and does not affect the official tax roll. Be aware that your closing/title agency may have issued credit for the taxes on your settlement statement; therefore, the closing/title agency will not send payment to the Trustee. Verify all payment details with your closing/title agent. New owners are responsible for timely payment.
No, per Tennessee state statute, County Trustees cannot remove interest penalty. State statute makes no exception regardless of the owner’s circumstances.
Currently, Sullivan County does not offer discounts for early payments. The Sullivan County Commission would need to authorize an early payment discount.

Click here for more information on the Tax Relief Program.
Currently, the Sullivan County Board of Commissioners has not approved a Tax Freeze program in Sullivan County.

Personal property taxes are levied on business furnishings and equipment. Each year by March 1 you must return your Personal Property Tax Schedule to the Sullivan County Property Assessor’s office. If not returned on time, the Assessor will make a forced assessment of your business.

Per Tennessee state statute, anyone in business on January 1 of each year, will be assessed a personal property tax. If you have ceased doing business, you must officially close your business by notifying the Sullivan County Clerk’s Office at 423-323-6428 and Sullivan County Property Assessor – Personal Property at 423-279-7591 or 423-323-6459. You may also need to close your business with the State at 615-253-0600 or https://www.tn.gov.revenue.for-businesses.close-your-business.html .

If the taxes are for the current year or prior year, call our office at (423) 323-6464 for information.
If the tax years exceed two years old (2023 and prior), Contact American Credit Financial Services at 1-888-317-2327, Ext. 3 or visit their website at: www.afcsOPTIONS.com

Those property owners who live within the boundaries of the city limits must pay city property taxes also. Please contact the City of Bristol, City of Bluff City, City of Johnson City, or City of Kingsport for more information on their rates, due dates, assessments, and payment amounts.
Tennessee Code Annotated § 67-5.

Our Locations

Blountville
Main Office

  • 3411 TN-126, #104 Blountville, TN 37617
  • First floor of the historic Sullivan County Courthouse: 3411 Tn Hwy 126, Ste #104
  • Open Year Round
  • 8am- 5pm | Monday – Friday
  • 423-323-6464

Closed designated holidays and election days

Bristol
Satellite Location

  • 801 Anderson St, Room 139
  • Open October 1 - March 13
  • 8am- 5pm | Thursday & Friday
    1:30pm- 2:30pm | Closed For Lunch
  • 423-354-7037

Closed designated holidays and election days

Kingsport
Satellite Location

  • 225 West Center Street #101
  • Open October 1 - March 13
  • 8am- 5pm | Monday, Tuesday & Wednesday
    1:30pm- 2:30pm | Closed For Lunch
  • 423-354-7036

Closed designated holidays and election days