About Property Tax. Wilson County Property Assessor, Jack Pratt Jr. Wilson County Courthouse 228 E. Main St. Room 4, Lebanon, TN (615)

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1 About Property Tax The City of Mt. Juliet maintains a very low property tax of cents per $100 of the assessed value. The City has had a property tax since City of Mt. Juliet s elected officials have directed that 100% of property tax revenue be transferred to the Emergency Services Fund for use in implementing and maintaining emergency services, i.e. city fire department. All property taxes, real and personal are payable October 1 of the current year and shall become delinquent March 1 of the succeeding year. In October of each year, tax notices for real and personal property are mailed out to property owners as recorded by deed as of January 1 of the current taxing year. Property owners are responsible for both city and county property taxes. City taxes are paid to the City of Mt. Juliet. County taxes are paid to the Wilson County Trustee. If, as a property owner, you do not receive a notice by the end of October from both jurisdictions, you should notify the respective tax office. You may pay taxes without penalty and interest through the last day of February. However, if you wish to use this deduction on your IRS tax return for the year of the tax, payment must be made by December 31 st of that year. The city will also send tax information to any mortgage company and to major mortgage servicing companies, like First American, that are hired by mortgage companies to pay taxes on their behalf that request information. To ensure that your mortgage company receives a notice, you may decide to forward a copy of the tax bill to them. However, it is your responsibility, as a property owner, to know what taxes are due and when, whether you receive a bill or not. It is also your responsibility to provide a current mailing address otherwise the notice will be addressed to the property s physical location which may have no mail receptacle. If one pays the taxes in person, please remember to provide the address of the property and not the mailing address nor one s home address as you will provide improper information. If there is a change in your mailing address you must notify only the Wilson County Property Assessor as neither the City nor the County Trustee is able to change a mailing address. Wilson County Property Assessor, Jack Pratt Jr. Wilson County Courthouse 228 E. Main St. Room 4, Lebanon, TN (615) City of Mt. Juliet Finance Director, John Rossmaier City Hall Finance 2425 N. Mt. Juliet Rd., Mt. Juliet, TN (615) Wilson County Trustee, Jim Major Wilson County Courthouse 228 E. Main St. Room 102, Lebanon, TN (615)

2 Personal Property Tax Personal Property Tax is a tax on the equipment one uses in the operation of a business. Anyone in business on January 1st of any given year is responsible for the entire year s tax, even if they closed their business prior to December 31st of that same year. It is the taxpayer s responsibility to advise the Wilson County Tax Assessor that their business has been closed in order to preclude assessment. The Property Assessor's office mails a Tangible Personal Property form to be completed by the property owner and the tax is based on the information derived from that form. Personal Property taxes paid before the delinquent date (February 28) and within the business tax reporting period may be deducted, subject to limitations, from the Municipal Business Tax due that is filed with the state of Tennessee annually. A portion, perhaps all, of the amount paid to the City of Mt. Juliet for personal property taxes may be deducted on the City of Mt. Juliet business tax report and a portion of the amount paid to the Trustee's office may be deducted from the Wilson County Clerk's business tax report only. Both these returns are filed at the state level not the local level. Reviewing Your Property Info 1. Is there a charge for reviewing information about my property? For an individual property, there is no charge for reviewing tax information. Taxpayer may select I want to get property tax status from the city of Mt. Juliet website The taxpayer will be redirected to a site where they may see the property tax status for 2014 and One may also see the information on which the assessment is based at the same site. 2. Is my property information viewable by other people? Any individual or company is allowed to review it. Property tax information is public record. 3. What is the relationship between the Wilson County Trustee and the City of Mt. Juliet? There is none; the City of Mt. Juliet cannot accept Wilson County property tax payments and City taxes cannot be paid at the court house in Lebanon. The City of Mt. Juliet cannot provide any information about Wilson County property taxes. Property Assessment 1. Where can I find information about the assessed value of my property? The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor's office at (615) How are the county assessor's office and the City of Mt. Juliet s Finance Department related? The county assessor is responsible for the appraisal and assessment of property, according to state law. The City of Mt. Juliet s Finance Department is responsible for billing and collection of taxes based on

3 assessments. The City of Mt. Juliet s Finance Department has no authority over the amount of assessment, nor can the department be involved in the appraisal process. 3. What is the appeal process? Appointments can be made by contacting the assessor's office. The appeal process begins in the county assessor's office by appearing before the Local Board of Equalization. This board meets annually on the first Monday in June. The same assessed value is valid for both the City of Mt. Juliet and Wilson County. General Property Tax Questions 1. Is the City required to mail tax notices? Tennessee law does not require the mailing of tax notices indicating the amount of taxes due. Owners of property are presumed to know that taxes are due without personal notice. Failure to receive a tax bill does not relieve the responsibility of payment, nor is this a reason for interest and penalty charges to be dismissed if the tax bill becomes delinquent. 2. When are bills for property taxes mailed? October of each year. Property tax bills are mailed to the owner of record (as of 1 January). New owners (buyers) are responsible for ascertaining whether property taxes are due to the city. The city is not a part of any contract between buyers and sellers meaning unpaid taxes accrue against the property and not the owner. Property taxes must be paid to protect the property title from a tax sale. 3. What time of year are property taxes due? Current calendar year taxes are due and payable from 1 October of the current year through the last day of February of the ensuing year. 4. Are partial payments accepted for my taxes? While the city will accept partial payments of property taxes, the city will not provide follow up billing. It remains the responsibility of the taxpayer to make the additional payments required. Penalties and interest will accrue as of March 1 despite any partial payments. 5. What happens if I miss the tax payment deadline? From the first day of each month beginning 1 March, interest and penalty of 1.5 percent per month (18 percent annually) is added to your tax amount. If the US Post Office fails to postmark your payment by the date due and the payment arrives after the due date, it is considered a late payment. This applies even if the taxpayer mails the payment on time. For mail-in payments, office meter dates are not accepted only official Post Office postmarks. 6. What time period do my annual taxes cover? The taxes that become payable October 1 cover the current calendar year.

4 7. Where can my tax bill be paid in person? The City of Mt. Juliet s Finance and Sewer Accounting Bldg is located at 2425 N. Mt. Juliet Rd., Mt. Juliet, TN Office hours are 8:00 a.m.-5:00 p.m., Monday through Friday. Located in the Northeast door to City Hall, there is a secured night deposit box for drop off payments. The same drop box is also used for sewer service payments. 8. Where should tax payments be mailed? Payments may be mailed to: City of Mt. Juliet Property Tax, PO Box 679, Mt. Juliet, TN Are Credit/Debit cards accepted for property tax payments? The city has partnered with Business Information Systems and their Credit Card Processor which will make a convenience charge for the use of such cards or online check. One may access the payment process at city never receives a portion of any convenience fee charged. The convenience fee is never refundable under any circumstance. If both delinquent and current property taxes are due, one must pay the delinquent taxes first, wait five business days for clearance and then pay the current taxes. Both may be paid at the same time by mail or in person. 10. What does the term "EtUx" beside my husband's name on the property bill mean? EtUx is a Latin phrase meaning "and wife." The phrase "EtVir" means "and husband," EtAl means "and others." 11. What do some of the terms on my tax bill mean? Check glossary terms at section for definitions of terms on your tax bill. 12. Does my mortgage company get a copy of my tax bill mailed to them? No. It is the property owner's responsibility to forward tax bills to their mortgage company. Tax bills are mailed to the property owner to review the information. A listing will be provided to those mortgage companies who request such information; the city does not seek out the mortgage companies. Many mortgage companies will make their own inquiry electronically and will obtain the information required for them to remit the taxes. 13. What happens if the mortgage company and the taxpayer remit payment for the same property? The policy of the City of Mt. Juliet is to refund the second payment to the remitter. If the second payer is the taxpayer, it is likely that the taxpayer s check will simply be returned rather than cashed and repaid. A duplicate receipt should be provided so the taxpayer may review the situation for possible errors. The taxpayer remains responsible for interest and penalty if a payment is credited to the wrong property. If the second payment is from the mortgage company, it is most likely a check for multiple properties requiring that the check be accepted and a partial refund remitted to the mortgage company. There will be significant delay in a credit being returned to the taxpayer s escrow

5 account due to the way escrow accounts are operated at the taxpayer s financial institution. 14. What is the penalty for payments made after the last day of February following the year of assessment? Interest and penalties are calculated on the original amount of the tax assessed as of January 1. Payments made January 1 through the last day of February of the year following assessment may be made without interest or penalty. Payments made March 1 through March 31 of the year following assessment must include 1.5% interest and penalty; Payments made April1 through April 30 of the year following assessment must include 3.0% interest and penalty; Payments made May 1 through May 31 of the year following assessment must include 4.5% interest and penalty, Payments made June 1 through June 30 of the year following assessment must include 6.0% interest and penalty; Payments made July 1 through July 31 of the year following assessment must include 7.5% interest and penalty; Payments made August 1 through August 31 of the year following assessment must include 9.0% interest and penalty; Payments made September 1 through September 30 of the year following assessment must include 10.5% interest and penalty; Payments made October 1 through October 31 of the year following assessment must include 12.0% interest and penalty; Payments made November 1 through November 30 of the year following assessment must include 13.5% interest and penalty Payments made December 1 through December 31 of the year following assessment must include 15.0% interest and penalty; Payments made January 1 through January 31 of the second year following assessment must include 16.5% interest and penalty; Payments made February 1 through February 28 of the second year following assessment must include 18.0% interest and penalty; Payments made March 1 through March 31 of the second year following assessment must include 19.5% interest and penalty. After March 31of the second year following assessment, property may be sold for the unpaid taxes. 15. Does the city of Mt. Juliet participate as some Tennessee taxing authorities in providing a tax freeze when the taxpayer is 65 years or older? No, the city of Mt. Juliet does not participate in the tax freeze. 16. The property taxes for 2014 were paid but the 2015 tax bill shows them as delinquent, why? The state provides tax records for most of the entities in the state and in order to have them ready in October, they electronically sweep the city accounts for delinquencies at various times. The city of Mt. Juliet records were swept on or about July 17; therefore any payments made after that date

6 may not be reflected in the state records. If the city taxes for 2014 were paid, the city will not attempt to collect them a second time despite the tax notice. 17. What do I do if I try to pay my taxes and am told that the taxes have already been paid? Taxpayers are responsible for knowing whether their property taxes have been paid and who paid them. An error by the property tax clerk or the system will not excuse taxes, penalties or interest. A taxpayer should request a duplicate receipt which will list amount and the payer of the taxes. If the taxpayer does not recognize the payer (perhaps a taxpayer relative), it is in the best interest of the taxpayer to bring that fact to the attention of the property tax clerk. It is unlikely but not impossible that the city will have credited the wrong taxpayer but it is quite possible that a mortgage company has listed the wrong bill for payment or perhaps a different taxpayer paid the wrong bill on line. The city has no way to be aware of this occurrence as the amounts may be very similar. Eventually, the mortgage company or other taxpayer making the error will lawfully request the return of the erroneous payment. If this event occurs after February 28, penalties and interest will accrue on the taxes that become immediately due and payable due to the error of another entity. It is the taxpayers responsibility to pay the property taxes in all circumstances. If a property tax receipt is voided due to a payment error by another entity, the taxpayer affected will be mailed a notice that the receipt has been voided but it will not extend the due date nor reverse penalties and interest that will immediately accrue. The City recommends that if the taxpayer does not recognize that the payer of the tax that they remit to the property tax clerk the appropriate tax which will be held in escrow to be credited after the error is reported or refunded if no error exists. Exemptions 1. Do the elderly, disabled or disabled veterans receive any discounts or exemptions? Eligibility requirements include: age/ disability; ownership/ residency; and income (except veterans and their eligible surviving spouses). To apply for property tax relief you must meet these three basic criteria - these are described below. Reimbursements for the property taxes of low-income homeowners who are elderly or disabled are provided by the state of Tennessee. Income does not apply to disabled veterans or their surviving spouses. Reimbursements are given on all or part of the local taxes paid on property which the taxpayer owns and uses as his/her residence. These benefits are paid on the first $25,000 market value of the property. If your residence is a mobile home, a copy of your title or bill of sale is required.

7 2. Age/ Disability During the tax year for which they are applying, an applicant must turn 65 on or before December 31. In order to apply as a disabled homeowner, a person must have become disabled on or before December 31 of the year. An applicant may apply if they are awaiting a decision on their disability claim. The state office must receive the final decision by June 30 following the delinquency date. The final decision must indicate their disability began on or before December 31 of the tax year. 3. Ownership/ Residency An applicant must be able to document that they had ownership of the taxable property during the tax year. Ownership may be documented by a tax bill/receipt, warranty deed, probated will, title or bill of sale for a mobile home. 4. Income Requirement (Elderly or Disabled Homeowners) The combined annual income from all sources of all the living owners of record is required and cannot exceed $28,690 for the year Annual income from all sources shall include, but is not limited to, Social Security payments after the Medicare deduction, supplemental security income, retirement and pension benefits, veteran's benefits, worker's compensation, unemployment compensation, salaries and wages, alimony, total interest and total dividends. For income from a business, include only the net income or loss after expenses. 5. Disabled Veterans Disabled veterans must have disability ratings of 100 percent. The disabilities must meet specific criteria under service connection, be combat - related or the result of being a prisoner of war for at least five months. For veterans who qualify, there is no income limit. Tax relief is paid on the first $175,000 of market value of the home that is owned by the applicant which is used as the applicant s primary residence. Applications for tax relief are available in the City of Mt. Juliet s Finance office. For more information, call our office at (615) Maximum Tax Relief Available for Mt. Juliet Homeowners a. Elderly or Disabled Homeowners $12.00 b. Disabled Veteran Homeowners or Widow(er) of same $85.00

8 Tax Sale Information 1. What is a tax sale? Parcels of property that have delinquent taxes may be auctioned by the city or the county to settle such taxes. Note if one pays the county taxes, the city remains able to auction the property if the city taxes are delinquent. 2. What is the date and time of the annual tax sale auction? The tax sale auction is held in October of each year. 3. Where and when will the auction/sale be advertised? Local newspapers 4. When are tax sales advertised? The auction list is published once approximately 2-3 weeks before the sale. 5. How and when do you register for the tax sale auctions? There is no registration. You must simply be present to bid. 6. Is it possible to register by mail? No, you can't register by mail. 7. What type of payment is required at auction? Cash, money order, or check is required at the time of the sale to settle the auction price. 8. What type of bidding process is used? This is an open public auction. 9. Will the sales be final? Yes, all sales are final at the auction. 10. Will all other liens be cleared from the property as a result of the sale? All liens except state and federal liens are cleared. Note, if the county is auctioning the property and city taxes are also unpaid then those taxes must be satisfied or the property will be auctioned at a later date by the city. 11. Is there a redemption period before I can take possession once a property is acquired through your tax sale, and if so, what is the redemption period? The new owner cannot take possession of the property until one year from the date the confirmation of sale is filed unless the court has reduced the redemption period to as little as 30 days. 12. If there is a redemption period, does the investor earn interest during the redemption period? If so, what is the annual interest rate? There is an annual interest rate of 10 percent earned on the property during the redemption period. 13. If a foreclosure is necessary, will the city assist in this matter? No. The city does not assist with foreclosures.

9 14. Will I receive a document to verify the purchase? Will it be a deed or a certificate of lien? You will receive a receipt showing the amount you paid. At the end of the redemption period, the city will issue a deed. 15. Do you allow investors to invest at your tax sales without attending the tax sale? No. 16. Is a current list of available properties or liens available? The available properties are published 2-3 weeks before the tax sale. You may obtain a copy by contacting the newspaper. 17. Is a copy of the county and state statutes and rules regarding the tax sale available for purchase from the City? No 18. Would you please place me on your mailing list if you have one? No, the city does not maintain a mailing list. 19. When will the list of unsold /un-bid property be available? There is rarely property remaining after an auction that hasn't been bid on and sold. If there is any property that was not sold or bid on, the one year redemption period applies to the city.

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