Delinquent Tax Sale Info
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. A short form is completed before the sale to register. Registration begins at 11:30 a.m. and you must register before 12:00 noon in order to bid. The properties cannot be purchased over the counter nor do we issue certificates. We do not accept credit cards and there is no financing. We do not have absentee bidding; however, another individual can bid on your behalf as long as we are informed of this prior to the auction. The Metropolitan Government is the purchaser when there are no other bidders and must retain the property during the redemption period. There is usually one sale per month from June to December. The sales are advertised in our daily paper, THE TENNESSEAN, approximately twenty (20) days prior to the auction. TAYPAYERS SHOULD BE AWARE THAT PROPERTIES CANNOT BE REMOVED FROM THE ADVERTISEMENT ONCE THE PROOF HAS BEEN SET. THIS OCCURS 5 TO 7 DAYS PRIOR TO PUBLICATION IN THE TENNESSEAN.
- WHEN PROPERTY TAXES ARE DELINQUENT and suit has been filed,
the Metropolitan Government proceeds to sell the property
for satisfaction of the delinquent tax lien or liens. T.C.A. §67-5-2501
- THE TAXPAYER MAY PAY THE AMOUNT OWED anytime before the
sale and the lawsuit will be dismissed. (Cashier's Check)
- THE OPENING BID AT THE AUCTION is the
total amount of delinquent taxes due on the property, plus
the accrued penalties, interest, attorneys fees and court
cost. The exact amount owed on each parcel may be obtained
by contacting the Delinquent Tax Office at 862-6140. If the
property is scheduled for sale, you may also call Jeff Stafford
at 862-5712.
- A POTENTIAL PURCHASER IS STRONGLY URGED TO RESEARCH parcels
before the auction. Information on each parcel is available
from the Tax Assessor’s Office, 800 2nd Av. N. (maps),
Register of Deeds Office, Suite 501, Gaylord Entertainment
Center, 501 Broadway (title searches – If you are not
trained to perform title searches, please bring or send a
qualified person.), and on the internet at www.nashville.gov.
- THE PURCHASER AT A TAX SALE HAS FIVE (5) BUSINESS
DAYS to pay the full bid amount
in the form of a cashier's check to the Chancery Court
Clerk & Master, Suite 308, 1 Public Square,
Nashville TN 37201. The Metropolitan Government will institute
legal action against any purchaser who fails to comply with
their bid.
- THE SALE IS NOT COMPLETE until a Chancellor signs an order
confirming the sale. T.C.A. §67-5-2419 Purchasers
will receive an unsigned copy of the "Final Decree Confirming
Sale" from the Metro Legal Department after the motion to
confirm has been granted.
- BEFORE TAKING POSSESSION OF THE PROPERTY: The purchaser
should come to the Clerk & Master's Office approximately
ten (10) days after receiving the unsigned copy of the Final
Decree to obtain a signed and certified copy (at a cost of
$7.50) and should record the certified decree in the Register
of Deeds Office. The cost of the certified copy and the recording
fee may be included on the claim form if the property is
redeemed.
- THE PURCHASER'S FAILURE TO RECORD THE DECREE may cause
the property to be included in another tax sale. The Metropolitan
Government is not responsible for the recording of the decree
nor is Metro liable for the owner's failure to record. T.C.A. §67-5-2502(b)
- 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 one (l) year from the date of the
Final Decree Confirming Sale (effective July 1, 2009). The purchaser will be refunded
the purchase price plus 10% interest per annum. 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 buy back (redemption) occurs. Purchasers
at a tax sale should prevent waste and damage during the
year of possible buy back (redemption). T.C.A. §67-5-2701
- TO START A REDEMPTION, the taxpayer or redeeming party
pays into the Clerk & Master's Office an amount sufficient
to bring the funds back to the purchase price plus interest.
A notice is then sent to the purchaser along with a claim
form. If the purchaser has paid recording fees, additional
years taxes or other expenses to preserve the value of the
property, the claim form should be filed, along with copies
of receipts. The redeeming party should then either pay this
claim or contest it. If the claim is paid, a Decree of Redemption
will be prepared.
*T.C.A.§67-5-2701 requires that a redeeming party hold an equitable or legal interest in the property or be a creditor of the taxpayer and have a lien on the property in order to redeem it. This is especially true for banks, mortgage companies and the like. This is becoming an issue because banks are selling mortgages so fast the paperwork is not keeping up w/ the sales.
A redeeming party must provide evidence that it holds an equitable or legal interest in the property or is a creditor of the taxpayer and have a lien on the property.
- THE REDEEMING PARTY should come to the Clerk & Master's
Office to pick up a certified copy of the Decree of Redemption
(cost is $6.00) and record it in the Register of Deeds Office
(there is a recording fee). Recording the redemption decree
will convey the title back to the owner.
- IF THE PURCHASER'S CLAIM IS CONTESTED, a hearing will be set before the Clerk & Master to determine if the claim should be allowed. T.C.A. §67-5-2704
THIS INFORMATION SHEET IS INTENDED TO PROVIDE ONLY GENERAL
INFORMATION AND SHOULD NOT BE RELIED UPON AS LEGAL ADVICE.
CONSULT AN ATTORNEY REGARDING LEGAL QUESTIONS OR CHANGES
IN THE LAW.