The McNairy County 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 a total
annual cash flow of all county finances.
The amount of your tax bill is determined by the assessment of your property
by the property assessor. The property tax rate is set by the county
commission as determined by the needs of the county departments for the
operation of our county.
Tax bills are mailed in October and become delinquent if not paid by the
last day in February of the following year. As tax collector, the trustee
processes all tax bills and collects all money owed.
The Trustee serves three primary functions:
(1) collecting all county property taxes (all property, real and personal,
tangible and intangible, must be assessed for taxation by the state or its
political subdivisions unless property is declared to be exempt by some
provision of Tennessee law);
(2) keeping a fair regular account of all money received;
(3) investing temporarily idle county funds.
The trustee disburses sales tax revenues and may collect municipal property
taxes and other state and local taxes. The trustee generally acts as
treasurer for the county, receiving and paying out funds. The trustee must
keep a detailed account of these transactions.
In addition, the Trustee administers a State funded Tax Relief Program to
help the elderly and disabled citizens pay their property taxes. For
qualifying applicants, the State of Tennessee will pay a portion of the
property taxes for their home. Application must be completed no later than
35 days after the February 29th tax payment deadline.