Tax Lien Certificates and Tax Deed Sales in Tennessee TN


There are 95 Counties in Tennessee. It became the 16th state on June 1, 1796. The state motto is "Agriculture and Commerce".

Tennessee offers tax deeds with a 1 year right of redemption. The original owner may redeem the property by paying the purchase price plus interest at the rate of 10% per annum.

Summary: As a preliminary step toward enforcing the lien for uncollected land taxes, the trustee shall cause in the month of January a notice (Sec. 67-5-2202). After the publication of notice, the trustee shall deliver the delinquent lists showing all unpaid land taxes to an approved attorney (Sec. 67-5-2404). The attorney shall file suits for the collection of delinquent land taxes, as well as the interest, penalties and costs attached to and a part of such taxes (Sec. 67-5-2405). All such suits and all lands impressed with the lien for taxes, penalties, interest, and costs shall be subject to sale under such proceedings, when the amount due is ascertained. (Sec. 67-5-2414).

The court shall order a sale of the land for cash, subject to the right of redemption. At all sales, the minimum bid is the delinquent property taxes, interest, penalties, and the costs incident to the collection thereof (Sec 67-5-2501). Where no other bidder offers the same or higher it is the duty of the clerk of the court ordering the sale to bid, on behalf of the county (Sec. 67-5-2506). The government may sell real property on terms to be fixed in the advertisement at public auction to be held in the county where the property is situated (Sec. 67-5-2514).

Any person who owns a legal or equitable interest in the property sold at the tax sale and creditors of the taxpayer having a lien on the property may redeem the property during the one-year right of redemption period (Sec. 67-5-2701). In order to redeem property which has been sold, any person entitled to redeem the property shall pay to the clerk of the court who sold the property the amount paid for the delinquent taxes, interest and penalties, court costs and any court ordered charges, and interest at the rate of ten percent (10%) per annum computed from the date of the sale on the entire purchase price paid at the tax sale (Sec. 67-5-2703).

Law: Tennessee Laws, Title 67, Chapter 5, Part 20,21,25 and 27 "Delinquent Taxes", "Tax Lien Generally", "Tax Lien Sale of Property", "Redemption"

Tax Sale List: Use Tennessee Tax Sale Lists to search for Tennessee tax lien certificates to buy or bid on. Generally most Tennessee tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: The County Tax Collector/ Treasurer

Interest Rate: 10% per annum simple interest. More specifically, in order to redeem property which has been sold, any person entitled to redeem the property shall pay to the clerk of the court who sold the property the amount paid for the delinquent taxes, interest and penalties, court costs and any court ordered charges, and interest at the rate of ten percent (10%) per annum computed from the date of the sale on the entire purchase price paid at the tax sale. (Sec. 67-5-2703)

Auction Type: Tax Deed Redeemable

Bidding Procedure: Increased bidding occurs when the minimum bid being the delinquent property taxes, interest, penalties, and the costs incident to the collection thereof has been raised (Sec 67-5-2501). In no event shall any tract of land be sold for an amount less than the total amount of the taxes, penalty, cost and interest (Sec 67-5-2507).

Costs: The sheriff shall receive as costs to be taxed against each delinquent, seven dollars and fifty cents ($7.50) for serving all original processes, title examination fees, extra publications, survey fees, environmental assessments and other necessary costs, shall be set by the court and shall be considered as court costs of the tax suit. (Sec. 67-5-2410)

Redemption Period: 1 year from the date of the tax sale. For purposes of this part, "person entitled to redeem property" includes any person who owns a legal or equitable interest in the property sold at the tax sale and creditors of the taxpayer having a lien on the property; provided, that once property has been redeemed by the taxpayer, no further redemptions under this part are permissible. The taxpayer may redeem the property regardless of whether any other person has previously redeemed the property during the one-year redemption period. (b) In any county having a charter form of government and having a population of less than four hundred thousand (400,000) according to the 1990 federal census or any subsequent federal census, the taxpayer may redeem the property within the redemption period established in 67-5-2702 for counties having a charter form of government.

Deed assigned at Foreclosure to: The Tax Sale Purchaser. Upon redemption of property under this part, the person who redeems property shall be transferred the interest in the property that was held by the taxpayer prior to the sale for delinquent taxes. However, any creditor who redeems may proceed to foreclose or otherwise enforce such creditor's lien (Sec. 67-5-2706 ). A tax deed of conveyance shall be an assurance of perfect title to the purchaser of such land at a tax sale (Sec 67-5-2504).

Notes:

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Anderson  Tax Deed Redeemable  Premium Bid 71,330
Bedford  Tax Deed Redeemable  Premium Bid 37,586
Benton  Tax Deed Redeemable  Premium Bid 16,537
Bledsoe  Tax Deed Redeemable  Premium Bid 12,367
Blount  Tax Deed Redeemable  Premium Bid 105,823
Bradley  Tax Deed Redeemable  Premium Bid 87,965
Campbell  Tax Deed Redeemable  Premium Bid 39,854
Cannon  Tax Deed Redeemable  Premium Bid 12,826
Carroll  Tax Deed Redeemable  Premium Bid 29,475
Carter  Tax Deed Redeemable  Premium Bid 56,742
Cheatham  Tax Deed Redeemable  Premium Bid 35,912
Chester  Tax Deed Redeemable  Premium Bid 15,540
Claiborne  Tax Deed Redeemable  Premium Bid 29,862
Clay  Tax Deed Redeemable  Premium Bid 7,976
Cocke  Tax Deed Redeemable  Premium Bid 33,565
Coffee  Tax Deed Redeemable  Premium Bid 48,014
Crockett  Tax Deed Redeemable  Premium Bid 14,532
Cumberland  Tax Deed Redeemable  Premium Bid 46,802
Davidson  Tax Deed Redeemable  Premium Bid 569,891
De Kalb  Tax Deed Redeemable  Premium Bid 17,423
Decatur  Tax Deed Redeemable  Premium Bid 11,731
Dickson  Tax Deed Redeemable  Premium Bid 43,156
Dyer  Tax Deed Redeemable  Premium Bid 37,279
Fayette  Tax Deed Redeemable  Premium Bid 28,806
Fentress  Tax Deed Redeemable  Premium Bid 16,625
Franklin  Tax Deed Redeemable  Premium Bid 39,270
Gibson  Tax Deed Redeemable  Premium Bid 48,152
Giles  Tax Deed Redeemable  Premium Bid 29,447
Grainger  Tax Deed Redeemable  Premium Bid 20,659
Greene  Tax Deed Redeemable  Premium Bid 62,909
Grundy  Tax Deed Redeemable  Premium Bid 14,332
Hamblen  Tax Deed Redeemable  Premium Bid 58,128
Hamilton  Tax Deed Redeemable  Premium Bid 307,896
Hancock  Tax Deed Redeemable  Premium Bid 6,786
Hardeman  Tax Deed Redeemable  Premium Bid 28,105
Hardin  Tax Deed Redeemable  Premium Bid 25,578
Hawkins  Tax Deed Redeemable  Premium Bid 53,563
Haywood  Tax Deed Redeemable  Premium Bid 19,797
Henderson  Tax Deed Redeemable  Premium Bid 25,522
Henry  Tax Deed Redeemable  Premium Bid 31,115
Hickman  Tax Deed Redeemable  Premium Bid 22,295
Houston  Tax Deed Redeemable  Premium Bid 8,088
Humphreys  Tax Deed Redeemable  Premium Bid 17,929
Jackson  Tax Deed Redeemable  Premium Bid 10,984
Jefferson  Tax Deed Redeemable  Premium Bid 44,294
Johnson  Tax Deed Redeemable  Premium Bid 17,499
Knox  Tax Deed Redeemable  Premium Bid 382,032
Lake  Tax Deed Redeemable  Premium Bid 7,954
Lauderdale  Tax Deed Redeemable  Premium Bid 27,101
Lawrence  Tax Deed Redeemable  Premium Bid 39,926
Lewis  Tax Deed Redeemable  Premium Bid 11,367
Lincoln  Tax Deed Redeemable  Premium Bid 31,340
Loudon  Tax Deed Redeemable  Premium Bid 39,086
Macon  Tax Deed Redeemable  Premium Bid 20,386
Madison  Tax Deed Redeemable  Premium Bid 91,837
Marion  Tax Deed Redeemable  Premium Bid 27,776
Marshall  Tax Deed Redeemable  Premium Bid 26,767
Maury  Tax Deed Redeemable  Premium Bid 69,498
McMinn  Tax Deed Redeemable  Premium Bid 49,015
McNairy  Tax Deed Redeemable  Premium Bid 24,653
Meigs  Tax Deed Redeemable  Premium Bid 11,086
Monroe  Tax Deed Redeemable  Premium Bid 38,961
Montgomery  Tax Deed Redeemable  Premium Bid 134,768
Moore  Tax Deed Redeemable  Premium Bid 5,740
Morgan  Tax Deed Redeemable  Premium Bid 19,757
Obion  Tax Deed Redeemable  Premium Bid 32,450
Overton  Tax Deed Redeemable  Premium Bid 20,118
Perry  Tax Deed Redeemable  Premium Bid 7,631
Pickett  Tax Deed Redeemable  Premium Bid 4,945
Polk  Tax Deed Redeemable  Premium Bid 16,050
Putnam  Tax Deed Redeemable  Premium Bid 62,315
Rhea  Tax Deed Redeemable  Premium Bid 28,400
Roane  Tax Deed Redeemable  Premium Bid 51,910
Robertson  Tax Deed Redeemable  Premium Bid 54,433
Rutherford  Tax Deed Redeemable  Premium Bid 182,023
Scott  Tax Deed Redeemable  Premium Bid 21,127
Sequatchie  Tax Deed Redeemable  Premium Bid 11,370
Sevier  Tax Deed Redeemable  Premium Bid 71,170
Shelby  Tax Deed Redeemable  Premium Bid 897,472
Smith  Tax Deed Redeemable  Premium Bid 17,712
Stewart  Tax Deed Redeemable  Premium Bid 12,370
Sullivan  Tax Deed Redeemable  Premium Bid 153,048
Sumner  Tax Deed Redeemable  Premium Bid 130,449
Tipton  Tax Deed Redeemable  Premium Bid 51,271
Trousdale  Tax Deed Redeemable  Premium Bid 7,259
Unicoi  Tax Deed Redeemable  Premium Bid 17,667
Union  Tax Deed Redeemable  Premium Bid 17,808
Van Buren  Tax Deed Redeemable  Premium Bid 5,508
Warren  Tax Deed Redeemable  Premium Bid 38,276
Washington  Tax Deed Redeemable  Premium Bid 107,198
Wayne  Tax Deed Redeemable  Premium Bid 16,842
Weakley  Tax Deed Redeemable  Premium Bid 34,895
White  Tax Deed Redeemable  Premium Bid 23,102
Williamson  Tax Deed Redeemable  Premium Bid 126,638
Wilson  Tax Deed Redeemable  Premium Bid 88,809

To report any updates, deletions or additions to the county list, please click here.

Comments:


By Checkmate on Tuesday, September 30th 2008, 2:11 pm:
Most people are not aware that in Tennessee, which is a tax deed redeemable state, the risk of loss passes to the buyer at tax sale. In other words, if a fire or other loss occurs the tax deed buyer is at risk. What insurance companies will cover this type loss?


By PAM on Wednesday, August 26th 2009, 10:13 pm:
I'M NEW TO THIS, ANY HELP I CAN GET WILL BE APPRECIATED. WHAT KIND OF INSURANCE DOES THE TAX LEIN BUYER AQUIRE?




AL | AK | AZ | AR | CA | CO | CT | DE | FL | GA | HI | IA | ID | IL | IN | KS | KY | LA | ME | MD | MA | MI | MN | MS | MO | MT | NE | NV | NH | NJ | NM | NY | NC | ND | OH | OK | OR | PA | RI | SC | SD | TN | TX | UT | VT | VA | WA | WV | WI | WY