Roane County Government
Real and personal property taxes become delinquent, if unpaid by the last day in February annually, incurring monthly interest in the Trustee’s office. In March of the following year, a lawsuit is filed in Chancery Court on any unpaid delinquent taxes. They are then transferred to the Roane County Clerk and Master, where filing fees are added to the tax amount. Monthly interest will continue to be accrued.
Once the lawsuit is filed for real and personal delinquent taxes, the Clerk and Master is responsible for collecting those taxes, interest and penalties for Roane County and the cities of Harriman, Kingston, Rockwood, and portions of Oak Ridge and Oliver Springs (those located in Roane).
When delinquent taxes are not paid, the property may be sold at a delinquent tax sale. Tax sales and auctioning of real and personal property are held by order of the court. A delinquent (back tax) sale is held annually to recover unpaid delinquent taxes on the published date at the Roane County Courthouse. Sale dates will also be announced on the Clerk & Master website.
Once the lawsuit has been filed, payment must be made to the Roane Clerk and Master (the Trustee’s office can no longer accept payments for those years). Partial payments for a tax year cannot be accepted. Payment can be made up to the day of the sale, before the tax sale begins, removing the property from the tax sale.
Please provide the map, group and parcel number when inquiring or paying delinquent taxes. This can be found on your tax bill received from the Trustee’s office. This is crucial for identifying the correct parcel and ensuring all taxes are verified. The property owner or property address can be searched, but may not locate all taxes associated with the parcel. It is the taxpayers responsibility to pay all delinquent taxes due.
When calling the Clerk & Master’s office for the total amount due, please understand that interest is assessed monthly, affecting the total amount due on a later date. You may pay delinquent taxes in person, over the phone at 865-376-2487, or by mail a business or cashier’s check, with the parcel number for proper identification, to:
Roane County Clerk and Master
Roane County Court House
200 E. Race Street Suite 12
Kingston TN 37763
The Clerk and Master makes no representation regarding the status of title or to any of the parcels being sold for delinquent taxes, nor does the Clerk and Master make any representation regarding the accuracy of the property assessment maps depicting such parcels or to the boundaries of such parcels. It is the responsibility of each bidder to determine the status of title and the location and boundaries of the properties being bid upon prior to making a bid.
A list of properties to be sold at the tax sale will be prepared and available a month prior to the sale. A printed list can be requested for $10, that can include the Tax Sale Rules and Regulations when requested. The list and information will also be made available on this website approximately a month prior to the sale and updated weekly, up to the day before the tax sale. A final printed list will be provided at the tax sale and posted in the courthouse during registration. Please be aware that properties will be removed from the list if paid the morning of the tax sale.
All bidders must be registered before the tax sale begins, providing proper identification (i.e., valid driver’s license) and completing the Registration Form. Registration will be held the morning of the tax sale. Bidders must be 18 or older to bid and you must have a bid number to bid. Registration will end 10 minutes prior to the sale.
All property is sold “as is and where is.” It is the bidder’s responsibility to research the property before bidding.
All sales are subject to Chancery Court Approval and are not complete until the Chancellor signs the Order Confirming Sale. The person or business registered will be identified as the purchaser in the decree confirming sale.
There is a one-year Redemption Period from the date the decree confirming sale is entered in Chancery Court, unless otherwise ordered by the court [TCA §§67-5-2701 and 67-5-2702]. An owner may redeem the property sold at the tax sale beginning the next business day following the tax sale.
For information on a parcel visit the Tennessee Comptroller of the Treasury’s website.
For legal questions on delinquent tax properties or regarding any heirs or liens, please consult an attorney. The Clerk & Master’s office cannot provide legal advice on any delinquent taxes or parcels being sold.
If you are the successful bidder, all payments must be made before leaving the courthouse the day of the sale. Failure to do so is subject to legal action. Payments can be made by check, cash or credit card.
A Clerk & Master tax deed will be provided to the purchaser if property is not redeemed and will be prepared by the clerk’s office one year from the date decree is entered. The deed will be made out to the name as it appears on the registration. When the deeds are available, approximately three weeks after the redemption period has expired, they will be mailed to the purchaser. If you prefer to pick up the deed, please contact the clerk’s office the week of the redemption expiration at 865-376-2487 or roanechanceryclerk@tncourts.gov.
After the sale, there is a redemption period available to all interested persons, pursuant to TCA §§67-5-2701, within the time frame established, beginning on the date of entry of the Order Confirming Sale for one (1) year. Unless the court finds sufficient evidence to order a reduced redemption period, per TCA §§67-5-2701, the period of redemption shall be one (1) year.
To redeem a parcel, the interested person shall file a motion to such effect in the proceedings in which the parcel was sold. An amount equal to the total delinquent taxes, penalty, interest, court costs and interest on the entire purchase price paid by the purchaser shall be paid to the clerk of the court prior to filing the motion.
The purchaser and all interested parties will be notified of this motion. The purchaser may file a response within thirty (30) days seeking additional funds to be paid by the proposed redeemer for other allowed amounts expended by the purchaser as set forth in the TCA.
In the event an order is entered declaring the redemption is complete, title to the parcel shall be divested out of the purchaser and the purchaser will be refunded all sums due.
At the sale, any parcels without a bid, will be called again.
If there are no bids received, the county and/or city purchases the property, which is held in inventory until the redemption deadline. A list of those properties can be requested by emailing the Clerk & Master’s office at roanechanceryclerk@tncourts.gov following the tax sale.
After the redemption deadline, the county and/or city may choose to re-auction the property. To learn more about the County’s tax sale dates and properties, contact Carol Maines, Roane County Purchasing, at carol.maines@roanecountytn.gov.
