What can we help you find today?

Deannexation and the Payment of Property Taxes

Print This PagePrint This Page Send by EmailSend by Email
Reviewed Date: October 03, 2017

Original Author: 
Hardy, Pat
Date Created: 
Feb 23, 2005


Subjects:
Contraction of city limits
Annexation
Annexation--Laws and regulations
Annexation--Laws and regulations--Tennessee
Annexation--Tennessee
Taxes--Real property
Taxes--Real property--Tennessee

Deannexation and the Payment of Property Taxes

Summary: 
MTAS was asked about the process of deannexation (also known as 'contraction') and about the payment of property taxes for those who reside in the area to be deannexed.

Knowledgebase-Deannexation and the Payment of Property Taxes

February 23, 2005 (updated October 2017)

Dear Mayor,

You have asked about the process of de-annexation (also known as “contraction”). The process for de-annexation can be found in T.C.A. § 6-51-201 et seq.

There you will find in T.C.A. §6-51-201(b)1 that any city may contract its boundaries “...upon its own initiative by ordinance when it appears in the best interest of the territory.” This can only occur after proper notice and the holding of a public hearing.

Also, when you finish contraction you will need to notify the county tax assessor (see T.C.A. §6-51-204(b)) and I also believe you need to notify the county election commission and the Office of State Assessed Properties, James K. Polk Building, 505 Deaderick Street, Suite 1700, Nashville, Tennessee 37243.

You have also asked about the payment of property taxes for those who reside in the area to be de-annexed. As I understand it the proper tax notices were not sent to these residents, and because they are about to be de-annexed you want to know if they are required to pay taxes for the past year. The answer is yes, they are required to pay these taxes. I checked with Sid Hemsley, our attorney in Knoxville and he informed me that residents must pay taxes (because they have received services) even though there may have been some mix up with the paperwork related to these taxes.

Please let me know if you need any more information on these issues.

Sincerely,

Patrick Hardy
Municipal Management Consultant


About Our Knowledgebase

MTAS letters and publications were written based upon the law at the time and/or a specific sets of facts. The laws referenced in the letters and publications may have changed and/or the technical advice provided may not be applicable to your city or circumstances. Always consult with your city attorney or an MTAS consultant before taking any action based on information contained in this database.