Tennessee Code Annotated
Tenn. Code Ann. § 67-5-2101 (2026)
Taxes on which lien based
✓ current as of May 2026
- (a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed.
- (b) In addition to the lien on property, property taxes shall become and remain a personal debt of the property owner or property owners as of January 1 of the tax year, and, when delinquent, may be collected by suit as any other personal debt. In any lawsuit for collection of property taxes, the same penalties and attorney fees shall apply as set forth in § 67-5-2410 for suits to enforce liens for property taxes. The claim for the debt and the claim for enforcement of the lien may be joined in the same complaint.
- (c) Each person owning an interest in a corporate entity or similar organization, including, but not limited to, limited liability companies, limited partnerships, and other entities for which the owners of the entity are accorded limited liability for debts of the entity and that is, or is stated in the records of the office of secretary of state to be, an inactive, dissolved, revoked, or otherwise terminated entity, is jointly and severally liable with the entity, each other, and such other persons as may be liable, for all unpaid property taxes levied against parcels assessed to the entity, and such interest, attorney fees, and other court costs as may accrue on the same.
Amended by 2024 Tenn. Acts, ch. 967,s 18, eff. 5/21/2024.
Amended by 2015 Tenn. Acts, ch. 414, s 5, eff. 5/8/2015.
Acts 1907, ch. 602, § 31; Shan., § 757; mod. Code 1932, § 1329; Acts 1974, ch. 644, § 1; 1974, ch. 771, § 13; T.C.A., § 67-1801; Acts 1993, ch. 315, § 22.
Notes of Decisions
Cited in 15
cases (2 in the last 5 years), 1985–2024 · leading case: United States v. George Marcus Hall, 877 F.3d 676 (6th Cir. 2017).
United States v. George Marcus Hall, 877 F.3d 676 (6th Cir. 2017). “See Tenn. Code Ann. § 67-5-2101 . By federal statute, a party asserting an interest in property that is subject to criminal forfeiture may “petition the court for a hearing to adjudicate the validity of his alleged interest in the property” within thirty days of final…”
In Re Brentwood Outpatient Ltd., 134 B.R. 267 (Bankr. M.D. Tenn. 1991). “upon any property of whatever kind, and all penalties, interest, and costs accruing thereon, shall become and remain a first lien upon such property from January 1 of the year for which such taxes are assessed. TENN.”
In Re Goody's Fam. Clothing, Inc., 443 B.R. 5 (Bankr. D. Del. 2010). “Appendix I Debtor I Pre-Petition 1/1/08 2008 Taxes become personal liability of SJW under Tenn.Code Ann. § 67-5-2101 Debtor I Postr-Petition 6/9/08 Debtor I files for bankruptcy [D.”
United Am. Fin. Corp. v. First Heritage Nat'l Bank of Loudon Cnty. (In Re United Am. Fin. Corp.), 53 B.R. 43 (Bankr. E.D. Tenn. 1985). “Tenn.Code Ann. § 67-5-2101 (1983). Plaintiff contends that, as a matter of Tennessee law, a purchaser at a foreclosure sale takes subject to tax liens unless expressly and specifically stated otherwise in either the foreclosure notice or at the foreclosure sale.”
Pinnacle Towers Acquisition, LLC v. Boris Penchion, 523 S.W.3d 673 (Tenn. Ct. App. 2017). “Regarding the establishment of a statutory lien for real property taxes assessed, Tennessee Code Annotated § 67-5-2101 (2013) provides the following: '(a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental…”
Bondholder Comm. v. Williamson Cnty. (In re Brentwood Outpatient, Ltd.), 43 F.3d 256 (6th Cir. 1994). “Tenn.Code Ann. § 67-5-2101 (1989) provides that "[t]he taxes assessed by the State of Tennessee, a county, .”
Nat'l Coal, LLC v. Brent Galloway (Tenn. Ct. App. 2016). “-4- Tennessee Code Annotated section 67-5-2101 provides as follows: (a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs…”
Roy Zumstein v. Roane Cnty. Exec./Mayor, Assessor Of Prop., Tr. (Tenn. Ct. App. 2017). “” Tenn. Code Ann. § 67-5-2101 (a). In that vein, Section 67-5-2103(a) provides that “proceedings for the enforcement of property tax liens, from the assessment to sale for delinquency, shall be a proceeding in rem[.”
Crockett Cnty. v. Farhad Motamedi v. Michael Moore (Tenn. Ct. App. 2024). “See Tenn. Code Ann. § 67-5-2103 (West May 8, 2015, to current).”
Gary Willingham v. Gallatin Grp., Inc. (Tenn. Ct. App. 2001). “THE LOCAL GOVERNMENTS ’ ENTITLEMENT TO CLAIM THE STATUTORY PRIORITY FOR PROPERTY TAXES Both Sumner County and the City of Gallatin realize that there is no contest between the priority of the claim of a secured party with a perfected security interest and the claim of an…”
The State Of Tennessee on behalf of Bledsoe Cnty., Tennessee v. Whoriskey, Inc. (Tenn. Ct. App. 2023). “” Tenn. Code Ann. § 67-5-2101 (b). Tennessee Code Annotated § 67-5-2102 provides as follows: (a) This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, of…”
CMH Homes, Inc. v. Darrell McEachron (Tenn. Ct. App. 2005). “The section which creates a tax lien assessed by the state, a county, or a municipality, is Tenn. Code Ann. § 67-5-2101 , which states: -5- The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any…”
— Tenn. Code Ann. § 67-5-2101(a) — 1 case
The State Of Tennessee on behalf of Bledsoe Cnty., Tennessee v. Whoriskey, Inc. (Tenn. Ct. App. 2023). “” Tenn. Code Ann. § 67-5-2101 (b). Tennessee Code Annotated § 67-5-2102 provides as follows: (a) This lien shall extend to each and every part of all tracts or lots of land, and to every species of taxable property, notwithstanding any division or alienation thereof, of…”
— Tenn. Code Ann. § 67-5-2101(b) — 1 case
Nat'l Coal, LLC v. Brent Galloway (Tenn. Ct. App. 2016). “-4- Tennessee Code Annotated section 67-5-2101 provides as follows: (a) The taxes assessed by the state of Tennessee, a county, or municipality, taxing district, or other local governmental entity, upon any property of whatever kind, and all penalties, interest, and costs…”
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