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Frequently
Asked Questions
This section contains the most frequently asked questions
regarding your local McMinn County Government. Hopefully these will answer any
questions that you might have. Click on the following departments to get
questions or scroll down to view all departments. [
Assessor's Office]
[County Mayor's Office] [County Trustee] [Circuit
Court] [Election Commission] [Juvenile Services]
[Trustee]
- Q: How is my property appraised_
A: To appraise your property , a staff of professionally
trained appraisers:
*Reviews and verifies permits relating to your property.
*Compares physical structure to permit.
*Carefully measures outside perimeter of the structure.
*Sketches footprint of the structure.
*Sections out porches, patios, garages and unfinished areas because
they are computed at a different rate from heated areas.
*Makes special notes of exterior wall material, fireplaces, roof
structure, story height, bedrooms and any additional features.
*Transfers all measurements, notes and preliminary sketches to a property record
card.
*Values property and classifies it to ensure that the proper assessment is
applied.
- Q: What is the difference between an appraisal and an
assessment_
A: Confusion over the difference in an appraised value and
assessed value is quite common. The appraised value of a property is
an estimate of its fair market value, while the assessed value ia a fractional
amount of the appraisal. The fractional amount varies depending on the
classification of the property, which is determined by its use. The assessed
value, not the appraised value, is applied to the tax rate to produce a tax
bill. One of the reasons the assessor inspects all property is
to verify how it is used. The assessment percentages applied to the
various property classifications are shown below:
Public Utility
Property....................................55%
Commercial Property.....................................40%
Industrial Property.........................................40%
Business Personal Property............................30%
Residential Property.......................................25%
Farm Property...............................................25%
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Examples, The assessed value of a residential property with an appraised
value of $100,000 would be 25,000,
.25 X $100,000 = $25,000
A commercial property appraised at the same value would have an assessed
value of $40.000,
.40 X $100,000 = $40,000
- Q: What is personal property_
A: Personal Property is the tangible and intangible property
used, or held for use, in a business. "Business includes:
- Partnerships
- Corporation
- Other business Association not issuing stock, and
- Individuals operating for a profit as a business or profession in McMinn
County.
There are 10 groups of tangible personal property:
| Furniture, fixtures, general
equipment, and all other property listed in any other group. |
Group
1 |
| Computers, copiers, fax machines,
peripherals, and small tools. |
Group
2 |
| Molds, dies, and jigs. |
Group
3 |
| Aircraft, towers, and boats. |
Group
4 |
| Manufacturing machinery. |
Group
5 |
| Billboards, tanks, and pipelines. |
Group
6 |
| Scrap properties. |
Group
7 |
| Raw materials. |
Group
8 |
| Vehicles. |
Group
9 |
| Construction -in- process. |
Group
10 |
4. Q. How is personal property appraised_
A. The tangible personal property schedule
is used to calculate personal property schedule is used to calculate
personal property appraisals for businesses. When completing the
schedule for a business, it is important to include all tangible personal
property used or held for use in the business as of January 1 of the current
year. To avoid a forced assessment, a completed schedule must be
returned to the Assessor before March 1 of each year. Below are some quick
tips:
- For each group of property items, list the original cost by the year
acquired under Revised Cost.
- For years in which the cost on file is provided, list any now cost
totals resulting form acquisition or dispositions of property (under
Revised Cost).
- Equipment purchased at the end of a lease must be reported in the year
in which the lease began showing the original lease contract cost, not the
payoff year and value.
- Personally owned items used in a business must be reported in the year
in which the lease began showing the original lease contract cost, not the
payoff year and value.
- A separate schedule must be filed for each business location.
All items fully depreciated or exposed on your accounting records must be
included.
6 East Madison Avenue,
Athens, TN. 5. Q. What is a forced assessment_
A. A forced assessment occurs when a
business owner fails to file a personal property schedule. When a
business owner fails to file a personal property schedule, the assessor
has no information to determine a personal property assessment; therefore,
the last year's appraisal is duplicated. To have a forced assessment
set aside, an appeal must be filed with the local Board of Equalization
prior to the current year's deadline.
6. Q. Why is reappraisal necessary_
A. Reappraisal eliminates inequities which
are created over time by changes in the real estimate market, ensuring
fairness and equity for all property owners. A property's fair market
value can increase or decrease. If the assessor's record of a
property's fair market value does not change with the market, some people
could pay too much in property taxes, while others could pay too little.
That's why the state of Tennessee requires the McMinn county Assessor to
conduct reappraisals every five years. Reappraisals allow the assessor
to adjust property values so that every property in McMinn County is
appraised at fair market value. The cost reappraisal occurred in 2003
and the next reappraisal is scheduled for 2008. Between reappraisal
cycles, the assessor's staff:
- Visually inspects all property in McMinn County so that the
assessor's assessment records reflect each property's actual
characteristics, such as: square footages, story height, extension wall
type, garage, carport and detached buildings.
- Verifies all property transfers as they occur in the market places.
Appraisals verify each sales in order to ensure it is an arm-length
transaction. These verified sales and recorded in a sales file to
compare to properties of similar size, age, location and
description to help establish fair and equitable property values.
State law protects property owners during reappraisal years: State laws
also protects property owners from paying more than their fair share of
property tax because a reappraisal has occurred. It provides for
adjusting the tax rate to a level that would bring in the same amount of
revenue as before the reappraisal years at the expense of the property
owners. CONTACT US
The Assessor's office is your complete resource for property-related
information in McMinn County. We can answer question on a wide
range of topics from property ownership and sales history to appraisals
and square footage. You can contact the Assessor's office by:
-
- Q: How do I report a littering problem on my county
road_
A: Call the County Mayor's office at 745-7634 and your road
will be placed on the list for the next available cleanup.
- Q: What is the current population of McMinn County_
A: According to the latest 2000 census, McMinn County had approximately 49,015
residents.
- Q: What is the tax rate in McMinn County_
A: The property tax rate is $1.90 per $100.00 of assessed
value. Residential dwellings are assessed at 25% of value, while commercial
structures are assessed at 40% of value. The sales tax rate is 9% on
the dollar.
- Q: Where do I get a copy of the McMinn County
Subdivision Regulations_
A: You may obtain a copy from the County Mayor's office at
a cost of $5.00 or click here to download a free
copy.
- Q: How do I obtain a county voucher to spay my cat or
dog_
A: Though the vouchers are supplied by the county they are
distributed through the McMinn County Regional Humane Society located at the
City of Athens animal shelter.
- Q: When does the County Commission meet_
A: The McMinn County Commission meets on the third
Monday of each month at 7:30 PM in the Blue Room of the Courthouse. Special
called meetings may take place at any time with proper notification.
- Q: Does the county help with putting gravel on driveways_
A: It is against the law for the county to make improvements to
private property. However, the Highway Department will place tiles for
new driveway connections since the tiles will be on county right-of-way.
- Q: What services are offered at the McMinn County Airport_
A: The McMinn County Airport offers routine airplane
maintenance, inspections, fuel, storage, plane rental and flight
instruction. Commercial passenger service is not offered.
Click
here for additional information on the airport.
- Q: What is the main function of the McMinn County Trustee_
A: The collection of property taxes.
- Q: What are the collection dates of my property taxes_
A: October 1st through the following February 28th without
penalty.
- Q: When is my property tax late_
A: March 1st; penalty and interest of 1% per month added
to delinquent taxes.
- Q: Can you make payment by mail_
A: Payment of taxes may be made by mail. Post mark date
determines payment date.
- Q: Can I pay my current taxes before I pay my delinquent
taxes_
A: No, delinquent taxes, must be paid before current taxes can be
paid.
- Q: Will delinquent taxes cause a lien on my property_
A: Yes, delinquent taxes are a lien on the property regardless
of ownership.
- Q: What is the filing fee for a Non-Contested Divorce in
Circuit Court_
A: $113.25
- Q: What is the filing fee for General Session Court Civil
Warrant_
A: $80.25 for one defendant and $30.00 for each additional
defendant.
- Q: What is the filing fee for petition for contempt_
A: $35.00
- Q: What is the difference in an Administrator and an
Executor_
A: An Administrator is the legal representative of the estate of
a deceased person who had no will.
An Executor is the legal Representative of the estate of a deceased person
named as such in a will.
- Q: Where does one make application for a passport_
A: The Circuit Court Clerk's Office.
- Q: What is the fee for a Passport_
A: Age 16 and over $60.00
Age 15 and under $40.00
(Additional $35.00 is required for expedited
service)
- Q: What documents are needed to apply for a passport_
A: Two photographs, 2x2 inches, taken within the past 6 months,
previously issued passport or a birth certificate with state seal.
- Q: For what period is a passport valid_
A: Age 16 and over: 10 years, unless limited by the Secretary of
State for a shorter period.
Age 15 and under: 5 years, unless limited by the Secretary of State.
- Q: How may one avoid having a speeding violation reflected on
his driving record_
A: By attending the TN. Driver's Improvement Program and paying
court costs.
- Q: What agency does one contact about reinstatement of
revoked or suspended license_
A: TN. Dept. of Safety, Financial Responsibility Section , P.O.
Box 945, Nashville, TN. 37202, Telephone: (615)741-3954.
- Q: What child support payments will be receipted for by the
Clerk's Office after October 1, 1999_
A: Those cases which have never been involved with child
support services and those cases which do not have a wage assignment since
January 1994.
- Q: How are prospective jurors selected_
A: By computer from a list which is purchased from the TN Dept.
of Safety. Voter Registration records are not used.
- Q: If selected to serve on a jury panel, what is the length
of service_
A: Grand Jury - One year, serving alternate month.
Petit Jury - Six Months, serving on scheduled days.
- Q: What if I can't make it to vote during early voting or on
election day, how can I vote_
A: If you are age 65 or older, or physically disabled,
hospitalized, physically ill, or a caretaker of a physically disabled person,
you can vote at home by mail. Request for an application may be mailed,
faxed or hand delivered to the office. All request must have original
signature.
We will send you an application and after you have completed and returned
it, we will mail your ballot to you.
- Q: What will I need to do when I go to my polling place to
vote on Election Day_
A: You will have to present to the Registrar some type of
identification. For example, it could be a voter registration card, driver's license, social
security card, ATM card, credit card, etc. You will then complete an
Election Choice form, sign a voter signature list, and the registrar will
hand your ballot card to you and direct you to the voting machines.
- Q: What if I forget my wallet or purse and I show up to vote
with no identification, can I still vote_
A: Yes, however you must complete and sign an afficadit.
- Q: What if I am disabled, who can help me vote_
A: Anyone you wish to help you may do so. The same rule
applies to illiterate voters who need help as well. A Democratic or Republican election official may also help you if you wish.
- Q: Can I bring a sample ballot in with me when I go in the polling
place to vote_
A: Yes, but you may not leave it in the machine, or use it to
influence other voters.
- Q: Can I wear a campaign T-shirt, hat, or pin expressing
support for a particular candidate when I go in to vote_
A: No.
- Q: What will I have to do if I have moved but did not update
my address with your office_
A: When you show up to vote you will have to fill out a
Fail-Safe Affidavit which will update your address. You may have to be
sent to another polling place if your new address is in another precinct.
You are required to vote in the precinct in which you live.
- Q: Will I have to state which political party I belong to
when I register to vote_
A: No. You do not register to vote by political party in
the State of Tennessee. However, if you wish to vote in a primary
election, you must declare which party primary in which to vote. You
may only vote in one primary on the same day.
- Q: What is a Primary_
A: As primary is an election conducted by a political party in
which more than one candidate of the same party is running for the same
office. A primary election will narrow the field of candidates down to
one, who will then go on to run the General Election against the winner of
the other political party's primary.
- Q: Do you have to be involved with Juvenile Court to receive
services_
A: No, we take non/court referrals from schools, parents,
self-referrals, agencies and interested individuals. Those referred to us
are at risk to be involved with Juvenile Court in the future.
- Q: Is there a facility in McMinn county where juveniles can
be held for long- term treatment_
A: No, the McMinn County Juvenile Center is funded and staffed
for short-term emergency placement mainly overnight till court next
day. A juvenile who is under the legal control of the McMinn County
Juvenile Court can be placed in state custody are ordered to pay 21% of
their income to the state for child support.
- Q: What are the cost of services from the McMinn County
Department of Juvenile Services_
A: There are no fees for our services as we are funded by
McMinn County, Athens City, State and United Way of McMinn County. If
a juvenile is found guilty in Juvenile Court they will have to pay court
costs of $75and a fine of $50 Parents can be fined $50 for truancy and if
the juvenile is held at the Juvenile Center parents can be ordered to pay costs of up to $150 a
day.
- Q: Are the probation officers at the schools_
A: There are probation officers daily at McMinn County and Central
High Schools, 2 days a week at Athens Junior High School and One-half a day
at Westside and North City Schools.
- Q: What is the Trustee's primary job_
A: The Trustee's primary responsibility is to collect property
taxes and invest idle funds.
- Q: What are the collection dates_
A: October 1st. through following February 28th without
penalty. March 1st.: Penalty and interest of 1 1/2% per month added
to delinquent taxes.
- Q: Can payment of Taxes be mailed_
A: Yes, payment of taxes may be made by mail. Post mark
date determines payment date. A receipt will be returned via mail.
- Q: Can they put a lien of property for delinquent taxes_
A: Yes, Delinquent taxes are a lien on the property regardless
of ownership. Title search: Purchasers of property are urged to
check for delinquent taxes or liens against the property they plan to purchase.
- Q: When are tax notices mailed_
A: Annual Tax Notices are mailed in October to the owner of the property
as of January 1st.
- Q: What if my mailing address has changed_
A: Current mailing address is the responsibility of property
owner who must notify the Assessor of Property.
- Q: Is there any tax relief for the elderly and disabled_
A: Yes, elderly tax relief information is available for low
income property owners over sixty five.
- Q: Is there any tax relief for disabled veterans_
A: Yes, There are programs for 100% veterans. Information
available at the trustee office.
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