McNairy County
                               Government Offices, Departments, and Services


Trustee Office
Court House
Selmer, TN  38375
(731) 645-5476


Stanley Mitchell

McNairy County Trustee

Amy Gilchrist

Judy Lynch

Wanda York

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.


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