Pay Greene County Property Tax Here
About Trustee Nathan Holt
Greene County Trustee Nathan Holt took office on September 1, 2014. Prior to becoming trustee, he served one term as a county commissioner (2010-2014). As a commissioner, Nathan served on several committees, including the investment committee. During his tenure as a county commissioner, Holt earned the designation as a certified public administrator through the University of Tennessee and also graduated from the University Of Tennessee Institute Of Public Service Local Government Leadership Program. He is a graduate of Walters State Community College where he earned an associate’s degree in business, and he also graduated with a bachelor’s degree in business administration from East Tennessee State University where he majored in accounting and minored in finance. He later earned a master’s degree in accountancy from ETSU.
Nathan is very active in his community. He is a member of Brown Springs Baptist Church. He has served as President of the Mosheim Ruritan Club, as a volunteer for the Greene County Shrine Club’s Annual Paper Sale, member of the Greene County Partnership Board of Directors, member of the Keep Greene Beautiful Advisory Board, member of the Town of Mosheim Planning Commission, member of the Town of Mosheim Board of Zoning Appeals and chairman of the 2016 United Way Campaign for United Way of Greene County.
Trustee’s Primary Responsibilities
Article VII, Section 1 of the Tennessee Constitution designates the trustee as a constitutional officer that operates within the executive branch of county government. The trustee serves as the county’s banker and treasurer. The trustee’s three major functions are: (1) collecting the county’s property taxes; (2) accounting for and disbursing county funds (including proper apportionment and determination of fund availability); and (3) investing temporarily idle county funds. The trustee’s staff includes a chief deputy/bookkeeper, a deputy trustee, a seasonal deputy trustee during tax season (October through February), and part-time deputy trustees during peak times of tax season. The trustee doesnot determine the amount of your property tax bill. Tax bill amounts are a function of the property tax rate (set by the county commission) and the assessed value of your property (as determined by the county property assessor’s office).
Where the County’s Revenue Comes From
General Fund
The general fund is the general operating fund of the county, and it is the fund out of which most county departments operate. Local taxes such as property tax, wheel tax, business tax and other taxes account for approximately half of the revenue in this fund. Property tax is the largest source of revenue within the local tax category, and wheel tax is the second largest source within the local tax category. Charges for current services represent the second largest overall source of revenue for the fund. EMS patient charges account for most of this revenue. Fees collected from county officials is the third largest overall source of revenue for the fund, and revenue from the State of Tennessee is the fourth largest overall source of fund revenue.
Solid Waste/Sanitation Fund
The solid waste fund is used to account for transactions relating to garbage pickup and disposal services. Local taxes account for over 75% of the revenue in this fund. The fund’s second largest revenue source is general services charges, primarily from tipping fees.
Highway/Public Works Fund
The highway/public works fund is used to account for transactions of the Greene County Highway Department. This fund receives gas tax, petroleum tax, state aid and bridge program revenues from the State of Tennessee to operate. Wheel tax is a major source of local revenue for this fund.
General Purpose School Fund
The Greene County School Department’s General Purpose School Fund is used to account for the general operations of the Greene County School Department. The largest source of revenue for this fund comes from the State of Tennessee in the form of Basic Education Program (BEP) funds. Local taxes, primarily property tax and local option sales tax, account for the second largest source of revenue for this fund.
Property Tax Information
Greene County property taxes are collected annually by the trustee’s office. The amount of property taxes you pay is based on the assessed value of your property (as determined by the county property assessor’s office) and the property tax rate (set by the county commission). The property tax rate is per hundred dollars of assessed valuation. The formula for calculating your property tax bill is: Assessed Value X Tax Rate ÷ $100 = Tax Due. For example, let’s assume that your assessed value is $25,000 and the tax rate is $1.8731. You would multiply $25,000 by $1.8731 and then divide by $100 for a total of $468.28 ($25,000 X $1.8731 ÷ $100 = $468.28). Property taxes are rounded to the nearest dollar, so your tax bill would be $468.00. This is only an example but will give you an idea of how your tax bill is calculated.
Property tax notices are typically mailed around the first of October each year and are payable through the end of February without interest and penalty. Property taxes become delinquent on March 1 each year. Once delinquent, interest and penalty must be charged. Please review your tax notice as it provides helpful information. The mailing of property tax notices is not required by state law, but they are sent to you as a courtesy reminder. If you do not receive your notice(s), please contact the trustee’s office at 423-798-1705 to have your notice mailed again. Also, please contact the Greene County Property Assessor’s Office at 423-798-1738 to verify and/or change your mailing address to ensure that you receive your tax notices in the future. If your mortgage company pays your taxes, they should receive a notice. If you own multiple parcels of property, please make sure that you receive a notice for each one. It is the responsibility of the taxpayer to account for all properties for which they are responsible for payment of property taxes. Again, please notify the Greene County Property Assessor’s Office at 423-798-1738 if your mailing address changes to ensure that you receive your tax notices in the future. Failure to receive a tax notice does not excuse a taxpayer from paying taxes or from paying interest and penalty should they become delinquent.
For those who have purchased and/or sold property during the year, taxes are typically prorated at closing. If you have any questions, please contact your real estate agent and/or the closing company used for your property transaction. The trustee’s office is not responsible for prorating taxes between buyers and sellers. If you have any questions regarding the status of taxes owed on a property, please contact the trustee’s office at 423-798-1705.
Property Tax Payment Options
In person: Please bring tax notice(s) to the trustee’s office at the Greene County Courthouse Annex located at 204 N. Cutler St., Suite 216, Greeneville, TN 37745. Office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m. We accept cash, checks, money orders and debit/credit cards. A vendor processing fee of 2.5% applies to card transactions. Greene County does not receive any of this fee.
By mail: Greene County Trustee’s Office, 204 N. Cutler St., Suite 216, Greeneville, TN 37745. Postmark accepted. Please include your tax notice stub(s) and write receipt number(s) on check or money order to ensure that your payment is applied to the correct account. Please make check or money order payable to: Greene County Trustee. NOTE: RECEIPT(S) WILL NOT BE MAILED UNLESS A SELF ADDRESSED STAMPED ENVELOPE IS PROVIDED WITH PROPER POSTAGE.
By phone: Call 1-833-591-7184 to pay by card or ACH. A processing fee of 2.5% applies to card transactions. A processing fee of $1.00 applies to ACH transactions . There is an additional fee of $0.30 for phone payments. Greene County does not receive any of this fee.
Online: Click here to pay by card or ACH. A processing fee of 2.5% applies to card transactions. A processing fee of $1.00 applies to ACH transactions. Greene County does not receive any of this fee.
Office Mail Slot: Located to the left of the first window at the trustee’s office. The mail slot may be used anytime the building is open to the public, including Saturdays when the county clerk’s office is open. Please include your tax notice stub(s) and write receipt number(s) on check or money order to ensure that your payment is applied to the correct account. Envelopes are provided and are located on the counter below mail slot.
State of Tennessee Property Tax Relief Program
The State of Tennessee created a property tax relief program for homeowners who meet certain criteria. The four classifications are: elderly, disabled, disabled veteran and widow(er) of a disabled veteran. The State of Tennessee determines the criteria that applicants must meet before qualifying for tax relief. Please click here to visit the tax relief website for more information or contact the trustee’s office at 423-798-1705. Individuals may apply for tax relief beginning the first Monday in October through the end of the following March. If you wish to apply, please contact the trustee’s office at 423-798-1705 before coming to the office so that we can tell you what documentation you will need to bring with you. The trustee’s office will be more than happy to assist you with finding out more information about this program and applying!
Managing the Money
The trustee supervises the cash flow for Greene County Government, ensuring that sufficient cash is available to cover the cash disbursement demands of operating Greene County Government. Cash that is not immediately needed to meet these demands is used to purchase higher earning, less liquid investments until the funds are needed. The trustee has no direct control over spending within Greene County Government but does have to ensure that departments have the necessary cash available to cover their expenditures. All warrants (similar to checks) going out of Greene County Government to pay for goods or services must first be approved by the trustee for fund availability.
Quick Resource Links
Click here to visit the property tax relief website!
Click here to pay property taxes online!
Office Information
Address
204 North Cutler Street, Suite 216
Greeneville, TN 37745
Phone: 423-798-1705
Fax: 423-798-1845
Hours
Monday – Friday, 8:00 a.m. to 5:00 p.m.