Real Estate taxes are collected
by the Shelby County Trustee on an annual basis beginning the first Monday of October each
year, through the last day in February of the following year. It is the responsibility of
each taxpayer to ensure that his/her taxes are paid timely whether or not a tax notice is received.
The Shelby County Assessor's Office establishes the
assessed value of property, and the Board of Commissioners set the tax rate. Once the
Assessor certifies the assessment roll and the tax rate is set, the Trustee applies the
tax rate to every $100 of assessed value. The Trustee prints and mails tax notices to the
last known mailing address. In cases where the
property owner pays through an escrow account, the mortgage company normally requests the
tax information, and the owner receives the original notice for his/her records.
Delinquent Taxes
Real Estate Taxes become delinquent after the end of February each year. On March 1st interest and penalty charges begin accruing on
the base tax balance at 1.5% per month (1% interest, .5% penalty) or 18% per annum.
Payments made on delinquent taxes are first applied to charges, then to the base tax
amount. Unpaid delinquent taxes may be subject to lawsuit, incurring court costs, attorney
and miscellaneous fees, and eventual sale of the property.
Total amount due is calculated with interest and penalty through the last day of
the month. Other legal fees may be added during the month.
All tax year payoffs will be verified by the Trustee on the day of payment
receipt. Payments will be applied and any remaining balance must be paid by the
taxpayer before the tax lien can be removed.
Mobile Homes
Any moveable structure attached to real property by virtue of
being on a foundation, or being underpinned, or connected with any one (1) utility service
such as electricity, natural gas, water, or telephone is assessed by the Assessor for tax
purposes as real property (improvement to the land where located). In cases where
a moveable structure or mobile home is attached to land occupied and used as a trailer
in a mobile home park,
the structure is billed separately from the land. The owner of the structure is
responsible for the tax. The owner of the land is granted a lien against the moveable
structure to secure the payment of the municipal and county taxes.
Military Exemption (Mobile Homes)
House trailers or mobile homes owned by nonresident
military service personnel on active duty in the state pursuant to military orders are
immune from state taxation.
To receive a military exemption on a house trailer or mobile
home, a Statement of Service must be submitted to the Shelby County Assessor of Property
in order to have mobile home property exempted from property taxes for the coming year.
This form is generally submitted to the mobile home park owner, who notifies the Shelby
County Assessor.
Military Personnel - Due Date of Taxes
No property tax owed by a person in the armed forces of the United States, or
called into active military service of the United States, as defined in ยง
58-1-102, from a reserve or national guard unit, shall be due until one hundred
eighty (180) days following the conclusion of hostilities in which such person
is actually engaged outside the United States or one hundred eighty (180) days
after such person is transferred from the theater of operations of such
hostilities, whichever is sooner.
A person claiming this delay shall apply to the county trustee on or before the
day the tax becomes delinquent, and present copies of official orders or other
satisfactory proof of such person's deployment and stationing outside the United
States during a period of hostilities.
The trustee shall give notice of approved applications to city collecting
officials and to the clerk and master of the chancery court.
This section shall expressly apply to personnel stationed outside the United
States during Operation Enduring Freedom or other hostilities where the military
personnel are entitled to combat compensation as determined by the United States
department of defense.
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