January 24, 2024
By: Dwayne Page
DeKalb County property taxpayers have a little over a month to pay their 2023 county property taxes.
2023 Property taxes are due and payable through February 29, 2024 before any interest becomes due on March 1, 2024. Interest will accrue on March 1, 2024 @ 1.5% per month. If you choose to mail in your tax payment, it must be postmarked on or prior to February 29, 2024 to avoid any accrued interest.
As of Monday, Trustee Sean Driver said 52.8% has been collected of the $12.9 million in 2023 DeKalb County property taxes to be collected by February 29, 2024 which includes property, residential, commercial, personal, and public utility taxes.
In a report to the County Commission Monday night, Driver said collections as of January 22, 2024 are slightly above last year’s collections of 51.13% on the same date (January 22, 2023). Another difference is that the property tax rate is at $2.00 per $100 of assessed value now as opposed to $1.7308 per $100 of assessed value this time last year with the county having been responsible for collecting $11.2 million in the 2022 tax year.
Collections of 2022 taxes, according to Trustee Driver are at 98.48% and the remaining $172,000 in unpaid 2022 taxes may still be paid with interest and penalty through March 31, 2024 but after that date the Trustee will file for collection with the Clerk and Master’s Office of the Chancery Court.
The Trustee’s office offers up to 6 different options to pay your 2023 property taxes:
1. Come in person to the office to pay
2. Mail in your payment
3. Pay online @ www.tennesseetrustee.org, then select DeKalb and follow the instructions to the next screens – The Vendor BIS/I3 Verticals accepts Discover, MasterCard, Visa, or American Express – The Vendor convenience fee of 2.75% on the total tax bill will apply and fees are subject to change using Credit/Debit Cards. Also, a $2.75 fee will be assessed on an E-CHECK payment of any amount. DeKalb County does not collect any online payment fees.
4. A QR (Quick Response Code) is also on your notice to access the website with your I-phone, smartphone, etc. @ www.tennesseetrustee.org
5 A Dropbox is located on the outside of the building at the County Complex (County Offices Section) for your convenience after hours and/or weekends.
6. Partial Payments are accepted, and you the taxpayer sets the amount to pay until full payment is satisfied.
Eligibility for Property Tax Relief:
The State of Tennessee offers qualified property owners Tax Relief on property taxes. This program was implemented in 1973 and the program has a few changes every year. At this time, DeKalb County has 403 applicants on the program for 2023. So, as a property owner for 2023, you can qualify for Tax Relief if:
(A) Your DeKalb County home is your primary residence,
(B) You are 65 years old (or older) on or before December 31, 2023, or
(C) You are under 65 years of age with a totally and permanently disability per SSA or another qualifying agency, and last
(D) Your 2022 Annual Income of all living owners on the deed and their spouses that DID NOT exceed $33,460.00.
If the State of Tennessee qualifies you for Tax Relief, then you can receive a rebate up to $104.00 for the 2023 tax year. You must pay your 2023 tax bill in full to start the application process. Applications are handled, executed, and sent to the State of Tennessee by the Trustee’s office.
The State of Tennessee also offers Tax Relief to Disabled Veterans and the Surviving Spouses of a Disabled Veteran. You must provide proof from the Veteran’s Administration that you have a total and permanent disability rating that was service connected. You and your spouse do NOT have to report any amount of income to apply as a disabled veteran or the widow/er of a disabled veteran. If the State of Tennessee qualifies you as a disabled veteran or the surviving spouse of a disabled veteran, then you can receive a rebate up to $589.00 for 2023.
Meanwhile, DeKalb County has implemented a “Tax Freeze” program authorized by the state and Trustee Driver explains the qualifications for that.
NEW 2023 PROGRAM: ‘TAX FREEZE’
• Established through voters in the State of Tennessee through a referendum passage in 2007
•The Program is only for ELDERLY – 65 years or older
•Income Limit (2022 Annual Income) is $33,460.00. All owners on the property
•Can only have Tax Freeze on your primary/principal residence
•The TAX AMOUNT is Frozen. The property value, assessment, and tax rate are Not Frozen.
•You can apply or have both Tax Relief and Tax Freeze.
•Applications are administered and executed by the Trustee’s office.
•There are acreage limits that can be frozen.
The Trustee’s office will accept applications for the Tax Relief & Tax Freeze Programs through April 5, 2024. If you would like to inquire more about a possible Tax Relief for property taxes or about the New Tax Freeze Program, come by the County Complex in the Trustee’s office @ 732 S. Congress Blvd – Room 103, Smithville, TN 37166 or call @ 615-597-5176.