Tennessee Code Annotated
Tenn. Code Ann. § 67-5-2010 (2026)
Interest - Delinquent taxes
✓ current as of May 2026
- (a)
- (1) To the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes. Any county having a population in excess of eight hundred thousand (800,000), 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 authority to establish the date that interest shall begin to accrue as the date of delinquency in lieu of March 1.
- (2) The rate of interest as provided in this section may be reduced to an amount of not less than twelve percent (12%) per annum in the aggregate, upon approval by a two-thirds (2/3) vote of the appropriate local governing body that levied such taxes, in any county having a population of not less than twenty-four thousand six hundred (24,600) nor more than twenty-four thousand seven hundred (24,700), according to the 1980 federal census or any subsequent federal census.
- (b) In all instances in which current municipal taxes are collected by the county trustee, the following provisions and rules for the collection of delinquent taxes that may be due to the municipalities and none other shall prevail and obtain, anything in this chapter to the contrary notwithstanding:
- (1) The taxes levied and assessed by such municipalities shall become due and delinquent on the date as now provided by existing laws; and
- (2) If such municipal taxes are not paid on or before the date fixed for the delinquencies thereof, to the amount of tax due and payable, interest of one and one-half percent (1.5%) shall be added on March 1, following the tax due date and on the first day of each succeeding month.
Amended by 2022 Tenn. Acts, ch. 900, s 13, eff. 7/1/2022.
Amended by 2017 Tenn. Acts, ch. 299, s 4, eff. 7/1/2017.
Amended by 2014 Tenn. Acts, ch. 883, s 4, eff. 7/1/2014.
Amended by 2013 Tenn. Acts, ch. 370, s 1, eff. 5/14/2013.
Acts 1988, ch. 526, § 6.
Notes of Decisions
Cited in 13
cases, 1991–2017 · leading case: In Re Gift, 469 B.R. 800 (Bankr. M.D. Tenn. 2012).
In Re Gift, 469 B.R. 800 (Bankr. M.D. Tenn. 2012). “§ 511 , and Tenn.Code Ann. § 67-5-2010 (“T.C.A.”). The debtor ar *802 gues that only the 12% interest rate should be applied.”
In re Bratt, 527 B.R. 303 (Bankr. M.D. Tenn. 2015). “In that case, the Metropolitan Government of Nashville and Davidson County (“Metro”) sought to be paid on its oversecured claim for delinquent property taxes through the debtor’s Chapter 13 plan, including a 6% penalty pursuant to T.C.A. § 67-5-2010. The Gift decision stated…”
State of Tenn. v. Michael Corrin, 849 F.3d 653 (6th Cir. 2017). “Tenn. Code Ann. § 67-5-2010 . In 2012, a Tennessee bankruptcy court held that only the post-petition interest and not the penalty portion could be collected for oversecured claims in bankruptcy proceedings.”
In re Bratt, 549 B.R. 462 (6th Cir. BAP 2016). “5%) and interest of one percent (1%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes____ Tenn. Code Ann. § 67-5-2010 (a)(l). Metro objected to plan confirmation…”
United States v. George Marcus Hall, 877 F.3d 676 (6th Cir. 2017). “§ 67-5-2410 (imposing what appears to be a one-time penalty upon the filing of a tax suit, which Knox County either has or has not already initiated), the current version of Tennessee’s tax code calls for interest to accrue monthly on delinquent taxes, see Tenn. Code Ann. §…”
In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). “09-10124] 2/28/09 Last day before 2008 Taxes are delinquent under Tenn.Code Ann. § 67-5-2010(a)(1) 3/1/09 Penalty begins to accrue on unpaid 2008 Taxes under Tenn.”
In Re Brentwood Outpatient Ltd., 134 B.R. 267 (Bankr. M.D. Tenn. 1991). “§ 67-5-2010 (1989) provides: Penalty and interest.”
S. Ry. Co. v. Stair, 801 F. Supp. 37 (W.D. Tenn. 1992). “Defendants contend that the penalty provided by T.C.A. § 67-5-2010 is mandatory and the statute does not permit waiver or abatement of the penalty.”
In re: Mildred Bratt v. (6th Cir. BAP 2016). “Tenn. Code Ann. § 67-5-2010 (a)(1). Metro objected to plan confirmation asserting that the proper interest rate under Tennessee law is 18%.”
Bondholder Comm. v. Williamson Cnty. (In re Brentwood Outpatient, Ltd.), 43 F.3d 256 (6th Cir. 1994). “shall be added on March 1, following the tax due date and on the first day of each succeeding month[.”
In Re D.M. White Constr. Co., 366 B.R. 820 (Bankr. E.D. Tenn. 2007). “Instead, the trustee objects to Hamilton County’s calculation of interest on the claims at a rate of 12% rather than the 6% prime rate which was in effect at the time of filing the petition, and asserts that § 506(b) requires a “reasonable” interest rate in fairness to the other…”
State of Tennessee for the use & benefit of Williamson Cnty. v. Jesus Christ's Church @ Liberty Church Road (Tenn. Ct. App. 2011). “5 Penalty and interest are incurred on delinquent taxes pursuant to Tenn. Code Ann. § 67-5-2010 ; once suit to enforce a tax lien is filed, additional penalties, fees and costs accrue in accordance with Tenn.”
— Tenn. Code Ann. § 67-5-2010(a) — 1 case
In re Bratt, 527 B.R. 303 (Bankr. M.D. Tenn. 2015). “In that case, the Metropolitan Government of Nashville and Davidson County (“Metro”) sought to be paid on its oversecured claim for delinquent property taxes through the debtor’s Chapter 13 plan, including a 6% penalty pursuant to T.C.A. § 67-5-2010. The Gift decision stated…”
— Tenn. Code Ann. § 67-5-2010(a)(1) — 2 cases
In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). “09-10124] 2/28/09 Last day before 2008 Taxes are delinquent under Tenn.Code Ann. § 67-5-2010(a)(1) 3/1/09 Penalty begins to accrue on unpaid 2008 Taxes under Tenn.”
In re: Mildred Bratt v. (6th Cir. BAP 2016). “Tenn. Code Ann. § 67-5-2010 (a)(1). Metro objected to plan confirmation asserting that the proper interest rate under Tennessee law is 18%.”
— Tenn. Code Ann. § 67-5-2010(a)(l) — 2 cases
In re Bratt, 549 B.R. 462 (6th Cir. BAP 2016). “5%) and interest of one percent (1%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes____ Tenn. Code Ann. § 67-5-2010 (a)(l). Metro objected to plan confirmation…”
In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). “09-10124] 2/28/09 Last day before 2008 Taxes are delinquent under Tenn.Code Ann. § 67-5-2010(a)(1) 3/1/09 Penalty begins to accrue on unpaid 2008 Taxes under Tenn.”
— Tenn. Code Ann. § 67-5-2010(d) — 3 cases
In re Bratt, 527 B.R. 303 (Bankr. M.D. Tenn. 2015). “In that case, the Metropolitan Government of Nashville and Davidson County (“Metro”) sought to be paid on its oversecured claim for delinquent property taxes through the debtor’s Chapter 13 plan, including a 6% penalty pursuant to T.C.A. § 67-5-2010. The Gift decision stated…”
In re Bratt, 549 B.R. 462 (6th Cir. BAP 2016). “5%) and interest of one percent (1%) shall be added on March 1, following the tax due date and on the first day of each succeeding month, except as otherwise provided in regard to municipal taxes____ Tenn. Code Ann. § 67-5-2010 (a)(l). Metro objected to plan confirmation…”
In re: Mildred Bratt v. (6th Cir. BAP 2016). “Tenn. Code Ann. § 67-5-2010 (a)(1). Metro objected to plan confirmation asserting that the proper interest rate under Tennessee law is 18%.”
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