Tennessee property taxes are:
Question & Answer
Review the question and all answer choices
Collected by the state
The state of Tennessee does not collect property taxes; the state relies on sales taxes and other revenue sources as its primary income, leaving property taxation entirely to county governments.
Assessed and collected by counties
Not applicable
Property taxes are very much applicable in Tennessee; they are a primary funding source for county services, public schools, and local infrastructure throughout the state.
Collected federally
Property taxes are constitutionally reserved to state and local governments under the 10th Amendment; the federal government does not assess or collect real property taxes anywhere in the United States.
Why is this correct?
Answer B is correct because Tennessee law explicitly assigns property tax assessment and collection to county governments, administered through the county assessor of property and county trustee respectively, as codified in T.C.A. § 67-5-101. The county assessor determines the value of real property, and the county trustee is responsible for billing and collecting the taxes, making the entire process a county-level function.
Continue Learning
Explore this topic in different formats
More Transfer of Title Videos
Continue learning with related video lessons
Pennsylvania's Homestead Exclusion reduces property tax by:
2:45 • 0 views
Portability in Florida allows homeowners to:
2:14 • 0 views
Colorado's Senior Property Tax Exemption provides:
2:39 • 0 views
Maryland property tax is based on:
3:22 • 0 views
Washington's property tax exemptions include:
2:20 • 0 views
Ready to Ace Your Real Estate Exam?
Access 2,000+ free video lessons covering all 11 exam topics.