Real Property

The Bradley County Trustee collects real estate taxes on an annual basis beginning the 1st Monday in October through the last day of February. It is the responsibility of each taxpayer to make sure that his/her property taxes are paid in a timely manner. Failure to receive an individual tax bill does not excuse the taxpayer from the payment of taxes.

The Bradley County Property Assessor establishes the property's assessed value, and the Bradley County Commission sets the tax rate. The Bradley County Trustee applies the tax rate to the assessed value to determine the tax liability. The Bradley County Trustee prints and mails tax statements to the owner's last record of address as it appears on the tax roll.

When real estate is transferred during the year, the purchaser is responsible for any and all taxes which are not paid at closing. The purchaser acquires liabilities (property taxes) as well as assets when he purchases property.

Real Estate Taxes become delinquent March 1 st of each year. After March 1 st , interest and penalty charges begin accruing on the base tax balance at a rate of 1.5% per month (1% interest, .5% penalty) or 18% per annum. Payments made on delinquent taxes are first applied to outstanding 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.

Mobile Homes
Any moveable structure attached to real property by virtue of being on a foundation, or being underpinned, or connected with any one (1) utility service such as electricity, natural gas, water, or telephone is assessed by the Bradley County Property Assessor for tax purposes as real property (improvement to the land where located). In cases, where a moveable structure is attached to the land occupied and used as a trailer or mobile home park, the structure is billed separately from the land, and the owner of the structure is responsible for the tax. The owner of the land is granted a lien against the moveable structure to secure the payment of property taxes.