PROPERTY TAXES ARE DELINQUENT
Acceptable proof include:
ANY PAYMENT REMITTED TO CLERK & MASTER MUST BE DRAWN ON A UNITED STATES BANK OR CREDIT UNION. WE DO NOT ACCEPT PAYMENT DRAWN ON FOREIGN BANKS.
The Chancery Court Clerk and Master’s Office is responsible for conducting sales for delinquent property taxes in Metropolitan Nashville and Davidson County. The procedure is an open public auction. To participate in the auction, all prospective bidders must register by completing an informational form before the sale. Registration begins at 11:00 a.m. and ends promptly at 12:00 noon. Delinquent tax properties are sold only by public auction and will not be sold over the counter. The Clerk & Master’s Office does not issue Tax Certificates. Credit Cards are not accepted. Purchase of the properties will not be financed through the Clerk & Master’s Office; payment must be made in full. Absentee bidding is not permitted; however, another individual can bid on your behalf in proxy, provided the appropriate form is completed prior to registration. The Metropolitan Government will typically purchase the property when there are no other bidders and will retain the property during the redemption period.
(Please note, Tax Sale Dates are subject to change.)
The following is the list of the Tax Sale dates and theNashville Ledger publication dates.
TN Ledger NewspaperTax Sale Date
May 29, 2020 June 17, 2020CANCELLED DUE TO COVID-19 June 26, 2020 July 15, 2020CANCELLED DUE TO COVID-19
July 31, 2020 August 19, 2020
August 28, 2020 September 16, 2020
September 25, 2020 October 14, 2020
October 23, 2020 November 18, 2020
November 20, 2020 December 16, 2020
December 18, 2020 January 13, 2021
*All dates are subject to change.
The following terms and conditions apply to all tax sales:There is usually one sale per month from June to December. The sales are advertised prior to the auction. TAXPAYERS SHOULD BE AWARE THAT PROPERTIES CANNOT BE REMOVED FROM THE ADVERTISEMENT ONCE THE AD PROOF HAS BEEN SENT TO THE NEWSPAPER. THIS OCCURS 5 TO 7 DAYS PRIOR TO PUBLICATION.
1.WHEN PROPERTY TAXES ARE DELINQUENTand suit has been filed, the Metropolitan Government will seek a Court Order to sell the property for satisfaction of the delinquent tax lien or liens. T.C.A. §67-5-2501.
2.THE DELINQUENT TAXPAYER MAY PAY THE AMOUNT OWEDany time before the sale and the lawsuit will be dismissed. (Cashier’s Check)
3.THE OPENING BID AT THE AUCTIONis the amount of delinquent taxes due on the property, plus the accrued penalties, interest, attorneys’ fees and court costs. The opening bid may also include additional Metropolitan Government liens and judgments, other than property tax liens, concerning the property. Additionally, there may be real property taxes due for subsequent tax years on the properties that are not included in the opening bid because a lawsuit for their collection has not been filed yet. The exact property tax amount owed on each parcel may be obtained by contacting the Trustee’s Office at 862-6330. For information on demolition liens or pending Codes Department actions, please contact the Codes Department at 862-6592.
4.A POTENTIAL PURCHASER IS STRONGLY URGED TO RESEARCHparcels before the auction to determine what, if any, restrictions, encumbrances, or liens are on the land and may survive the tax sale, including the property’s zoning and currently approved legal use of the property as approved by the Codes Department. Information on each parcel is available from the Tax Assessor’s Office and Register of Deeds Office. If you are not trained to perform title searches, please work with a qualified person. The auction is for the sale of property “as is” and “where is.” The Metropolitan Government does not make any warranties to purchasers as to the nature of title, fitness of land or structures for occupation or building, or any other express or implied warranties. By bidding on this property at the judicial sale, all purchasers warrant that they have researched the property on which they are bidding and have notice of all currently pending or concluded actions, including but not limited to vegetation and demolition liens.
5.THE SUCCESSFUL BIDDER (PURCHASER) AT A TAX SALE HAS UNTIL FRIDAY BY 12:00pmto pay the full bid amount in the form of a cashier’s check to the Chancery Court Clerk and Master, Suite 308, 1 Public Square, Nashville TN 37201. The Chancery Court Clerk and Master may prohibit a purchaser who fails to comply with his or her bid from bidding at a tax sale for two (2) years. The successful bidder (purchaser), as a matter of law, becomes a party to the underlying delinquent tax lawsuit and is subject to legal action in the event he or she fails to pay the bid amount. The Metropolitan Government will institute legal action against any successful bidder (purchaser) who fails to comply with his or her bid. Any such legal action may include an order forcing bid compliance including a judgment for the bid amount and all costs and attorneys’ fees in pursuing the matter; an order that the property be resold at the purchaser’s risk, with a provision that the non-paying purchaser be held liable for the deficiency in sales price, if any, costs of the sale, and attorneys’ fees; an injunction prohibiting the purchaser from participating in further tax sales for a period of two (2) years; an order permitting the Metropolitan Government to place the property in a future tax sale; an order that the purchaser is in contempt of court; or any combination of the above.
6.THE SALE IS COMPLETEwhen the Chancellor signs a Final Decree Confirming Sale. Purchasers will receive an unsigned copy of the Final Decree Confirming Sale from the Department of Law after the motion to confirm has been granted. Approximately ten (14) days later, the purchaser should contact the Chancery Court Clerk and Master and obtain a certified copy of the Order Confirming Sale and record it with the Register of Deeds. If the property is subsequently redeemed, the cost of the certified copy and the recording fee may be included on the claim form to be filed with the Chancery Court Clerk and Master’s Office. After recording the Final Decree Confirming Sale with the Register of Deeds, purchasers should contact the Assessor’s Office and the Trustee’s Office to notify them of the change in ownership.
7.THE PURCHASER’S FAILURE TO RECORD THE CERTIFIED COPY OF THE FINAL DECREE CONFIRMING SALEmay cause the property to be included in another tax sale. The Metropolitan Government is not responsible for the recording of the certified copy of the Final Decree Confirming Sale nor is the Metropolitan Government liable for the owner’s failure to record. T.C.A. §67-5-2502(b).
8.AFTER THE PROPERTY IS SOLD, the former owners, their heirs, lien holders, and assignees of the redemption rights from any holder of such rights, have a right to redeem or buy back the property within the time set out in TCA 67-5-2701. A redeeming party must provide evidence that it holds an equitable or legal interest in the property or is a creditor of the former owner with a lien on the property.T.C.A.§67-5-2701.
9.TO START REDEMPTION, the former owner or other redeeming party must contact the Chancery Court Clerk and Master’s Office for calculation of the amount required. The redeeming party must complete Motion to Redeem Property and file with clerk and Master’s office with amount to start redemption. T.C.A. §67-5-2701. After the required funds are paid into the Clerk and Master’s office, notice of the redemption proceeding is then sent to the purchaser along with a claim form.
10.IN THE EVENT OF A REDEMPTION, the purchaser will be refunded the purchase price plus interest at 1% per month annum, levied beginning on the date of compliance and continuing until the Motion to Redeem is filed. Purchasers who improve the property during the year of redemption accept the risk that the funds invested to improve the property may be lost if a redemption occurs. Upon notice of a redemption proceeding, the purchaser may, pursuant to T.C.A. §67-5-2701, protest the redemption or file a claim for recording fees, additional years taxes or other expenses paid to preserve the value of the property. T.C.A. §67-5-2701, All claim forms should be filed with copies of applicable receipts. The former owner or other redeeming party must then either pay this claim or contest it. If the claim is paid, a Decree of Redemption will be prepared.
11.IF THE PURCHASER’S CLAIM IS CONTESTED, a hearing will be set before the Chancery Court Clerk and Master to determine if the claim should be allowed.
12.APPROXIMATELY FOURTEEN (14) DAYS AFTER THE REDEEMING PARTY RECEIVES AN UNSIGNED COPY OF THE DECREE OF REDEMPTION, the redeeming party may pick up a certified copy of the Decree of Redemption from the Chancery Court Clerk and Master’s Office and record it with the Register of Deeds.
A recording fee will apply.(THIS INFORMATION SHEET IS INTENDED TO PROVIDE ONLY GENERAL INFORMATION AND THE TERMS AND CONDITIONS OF THE TAX SALE. IT SHOULD NOT BE RELIED UPON AS LEGAL ADVICE. CONSULT AN ATTORNEY REGARDING LEGAL QUESTIONS OR CHANGES IN THE LAW.)