Real estate taxes become delinquent after the end of February each year. On March 1st, interest and penalty charges begin accruing on the base tax balance at 1.5% per month (1% interest, .5% penalty) or 18% per annum. Payments made on current year delinquent taxes are first applied to charges, then to the base tax amount. Unpaid delinquent taxes may be subject to lawsuit, incurring court costs, attorney and miscellaneous fees, and eventual sale of the property.
Total amount due on current delinquent taxes is calculated with interest and penalty through the last day of the month.
Delinquent County Real and Personal Property Taxes for 2020 and prior years which are a part of a lawsuit must be paid at the Montgomery County Clerk and Master's Office located at Montgomery County Courts Center, 2 Millennium Plaza, Suite 101, Clarksville, TN 37040. The phone number for the Clerk and Master is (931)648-5703, and the office is open Monday through Friday from 8:00 a.m. until 4:30 p.m.
Taxes paid at the Clerk and Master's Office must be paid in one of the following ways: 1. Cashier's check or money order payable to the "Clerk and Master"; 2. Cash paid in person; 3. Debit card accepted in person; 4. Credit card accepted in person or via telephone (please note that debit card payments are charged a $2.50 per transaction and credit card payments are charged a four percent (4%) transaction fee). The Clerk and Master's Office cannot accept partial payments for any particular year in which taxes are owed.
After the conclusion of the delinquent tax suit, the county holds a tax sale to sell property in order to collect delinquent taxes.
You may view a listing of available surplus properties here.