Property Tax

·     The Trustee is the county's banker and tax collector. The Trustee, who is elected to a four-year term, maintains control of county funds until they are distributed on a monthly basis to government agencies. The Trustee oversees the total annual cash flow of all county finances.

·     Based on property tax assessments provided by the Sevier County Assessor's office and the property tax rate as set by the Sevier County Commission, the Trustee determines the amount of your property tax bill. Tax bills are mailed first week of October, become due and payable beginning October 1^st, and become delinquent if not paid by the last day of February of the following year. As tax collector, the Trustee processes all tax bills and collects all money owed.