About Us

The Sevier County Trustee Office


The Trustee is the county's banker and tax collector. The Trustee, who is elected to a four-year term, maintains control of county funds until they are distributed on a monthly basis to government agencies. The Trustee oversees the total annual cash flow of all county finances.

Based on property tax assessments provided by the Sevier County Assessor's office and the property tax rate as set by the Sevier County Commission, the Trustee determines the amount of your property tax bill. Tax bills are mailed in September, become due and payable beginning October 1st, and become delinquent if not paid by the last day of February of the following year. As tax collector, the Trustee processes all tax bills and collects all money owed.

The Sevier County Trustee’s Office continually strives to find and offer on-line services to benefit our taxpayers.   We believe this service will prove to be extremely beneficial locally as well as statewide. We encourage you to explore our website and contact us with any suggestions or comments that you may have. We look forward to hearing from you.

The Trustee serves three primary functions: (1) collection of all county property taxes (all property, real and personal, tangible and intangible, must be assessed for taxation by the state or its political subdivisions, unless property is declared to be exempt by some provision of Tennessee law); (2) keeping a fair and regular account of all money received; and (3) investing temporarily idle county funds.

The Trustee disburses sales tax revenues and may collect municipal property taxes and other state and local taxes. The Trustee generally acts as treasurer for the county, receiving and paying out funds. The Trustee must keep a detailed account of these transactions.

In addition, the Trustee administers a State-funded Property Tax Relief Program to help the elderly and disabled citizens pay their property taxes and a Property Tax Freeze Program for certain homeowners age 65 or older.   

For qualifying applicants of the Property Tax Relief Program, the State of Tennessee will pay a portion of the property taxes for their home. Application must be completed no later than 35 days after the February 29th tax payment deadline. 

For qualifying applicants of the Property Tax Freeze Program, application must be completed no later than 35 days after the February 29th tax payment deadline.  If the Tax Freeze application is approved, the freeze will apply to the next tax year. 

Both the Property Tax Freeze and the Property Tax Relief programs require annual income verification from all income sources.

Our office hours:

Monday through Friday 8:00 a.m. - 4:30 p.m.