Reference Number: 
CTAS-1577

The commission of the county trustee for collecting property taxes is as follows:1

6 percent on all sums up to $10,000;

4 percent on all sums above $10,000 and up to $20,000; and

2 percent on all sums above $20,000.

If the trustee collects taxes for a municipality, the county legislative body may enter into an intergovernmental agreement with such municipality for a trustee’s commission different from the one set out above.2The trustee receives a 1 percent commission on ad valorem taxes collected for watershed districts.3




     1T.C.A. § 8-11-110.  Refer to T.C.A. § 67-5-1905 which notes that the trustee is entitled to a credit for his or her commissions and for all legal disbursements on settlement of his or her accounts with the county mayor.

     2T.C.A. § 8-11-110(h).

     3T.C.A. § 69-7-145.