Tennessee Code Annotated

Tenn. Code Ann. § 67-1-701 (2026)

When taxes payable

✓ current as of May 2026

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(a) All taxes, state, county, and municipal, to be collected under this part, parts 10, 15 and 16 of this chapter, and chapter 5, parts 18-20 of this title shall be payable the first Monday in October in each year, except taxes of municipal corporations that, under existing laws, are authorized to collect their own taxes on property and privileges; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in this subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county, may establish due dates other than those set forth in this subsection (a).

(b) County revenue shall be collected by the officers at the time and in the manner prescribed for the collection of the state revenue.

(c) All municipal taxes collectible by the county trustee shall become due and delinquent at the same time as state and county taxes; provided, that, whenever, under any plan or program of consolidation of governmental functions of county offices with comparable facilities provided under any municipal charter, it is expedient to fix different due dates than those established in subsection (a), in order to avoid the destruction of existing municipal fiscal policies, the county trustee of any county, by and with the consent of a majority of the members of the county legislative body of the county trustee's county, may establish due dates other than those set forth in subsection (a).

Code 1858, § 491; Shan., §§ 651, 773, 865; mod. Code 1932, §§ 1050, 1350, 1545; Acts 1907, ch. 602, § 41; 1909, ch. 542, § 1; 1961, ch. 312, § 1; 1961, ch. 314, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; modified; Acts 1982, ch. 819, § 1; T.C.A. (orig. ed.), §§ 67-1101(a), 67-1102, 67-1103.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2008–2023 · leading case: In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010).

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In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). · cites it 2× “04-149, at 1 (2004) ("As a general rule, county, school, and all property taxes are 'due and payable on the first Monday in October of each year.”

In Re Gift, 469 B.R. 800 (Bankr. M.D. Tenn. 2012). “Any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census establishing tax due dates other than the first Monday in October in each year, in accordance with § 67-1-701(a), shall have the…”

Michael G. Breakey v. Sequatchie Cnty., Tennessee (Tenn. Ct. App. 2017). · cites it 2× “Tenn. Code Ann. § 67-1-701 . Property owners in Tennessee are charged with the knowledge both that their property is subject to taxation and that property taxes are due each year.”

The State Of Tennessee on behalf of Bledsoe Cnty., Tennessee v. Whoriskey, Inc. (Tenn. Ct. App. 2023). · cites it 2× “See Tenn. Code Ann. § 67-1-701 . Property owners in Tennessee are charged with the knowledge that their property is subject to taxation and that property taxes are due each year.”

High Country Adventures, Inc. v. Polk Cnty. (Tenn. Ct. App. 2008). · cites it 2× “This is evident, the trial court reasoned, from reading Tenn. Code Ann. § 67-1-701 , cited in Section 7 of the 2001 Act, which authorizes county clerks to make administrative adjustments for taxes they have erroneously collected.”

Davidson Pabts, LLC v. Lucien Worsham (Tenn. Ct. App. 2015). · cites it 2× “See Tenn. Code Ann. § 67-1-701 . Property owners in Tennessee are charged with the knowledge both that their property is subject to taxation and that property taxes are due each year.”

— Tenn. Code Ann. § 67-1-701(a) — 2 cases

In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). “04-149, at 1 (2004) ("As a general rule, county, school, and all property taxes are 'due and payable on the first Monday in October of each year.”

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