Delinquent Tax Sales

GENERAL TAX SALE INFORMATION

The Chancery Court Clerk and Master’s Office generally holds one sale per year for delinquent property taxes owed to Sullivan County. The property is sold at public auction, which takes place at the Blountville Justice Center, 140 Blountville Bypass, Blountville, Tennessee.  You or a representative must be present to bid.  There is no need to register in advance.

When a sale date has been determined, the sale information will be added to this website and the County website. It is usually posted about a month before the sale.  

We require cash, cashier’s check, money order or a check drawn on a Tennessee bank the day of the sale.  No financing is available.  The sales are advertised in the Kingsport Times News approximately 20 days prior to the sale.

The taxpayer may pay the amount owed up to the time of the sale.

The opening bid is the total amount of taxes, penalties and interest, court costs and publication costs due in this office.  If there are additional county taxes due that have not been turned over to the Clerk and Master’s office, they will be paid from the proceeds of the sale if there are enough funds left to pay them.  If not, those taxes are the responsibility of the purchaser and should be paid as soon as possible.  If there are city taxes due in the City Recorder’s office, they will be paid from the proceeds of the sale if there are enough funds left to pay them. If not, those taxes are the responsibility of the purchaser and should be paid as soon as possible.

The property is sold “as is” with no warranties as to condition or title.  A title search is completed, but no one from this office or the Delinquent Tax Attorney’s office views the property prior to the sale.  It is your responsibility to research the property before bidding.

The sale is not complete until the Chancellor signs the Decree Confirming Sale. 

After the sale a person who is entitled to redeem may redeem the property from the purchaser pursuant to T.C.A. § 67-5-2701(b).  The purchaser will be refunded the purchase price plus 12 % per annum, which shall begin to accrue on the date the purchaser pays the purchase price to the clerk and continuing until the motion to redeem is filed.  The purchaser will also be reimbursed for any taxes that have been paid since the sale and any additional funds, at the purchaser’s demand, as set forth in T.C.A.§ 67-5-2701(e).  We advise that no improvements be made on the property during that year, because you may not be reimbursed for your investment.

The redemption period begins to run from the date of entry of the Decree Confirming Sale NOT from the date of the tax sale.

For additional information and to review a complete copy of the terms and conditions of the tax sale please click on the link below.

https://www.sullivantnchancery.com/wp-content/uploads/2020/06/Final.RulesoftheroRoad.CityofBristol.TaxSale.pdf

THIS INFORMATION IS INTENDED TO PROVIDE INFORMATION AND SHOULD NOT BE RELIED UPON AS LEGAL ADVICE.  PLEASE CONSULT AN ATTORNEY REGARDING LEGAL QUESTIONS OR CHANGES IN THE LAW.

FREQUENTLY ASKED QUESTIONS

When are taxes turned over to the Chancery Court for collection? 
One year following delinquency. For example, the 2018 taxes were originally billed in October, 2018 and became delinquent on March 1, 2019. They will be filed with our office by April 1, 2020.

What fees are added when taxes are filed in Chancery Court? 
Court costs of $44.00 and a 10% attorney fee (of the base tax) are added on the date of filing. Penalty and interest continue to accrue in the amount of 1.5% per month. Additional costs will be added when suit is filed to sell the property.

What is the mailing address for paying delinquent taxes? 
Make checks payable to: 
Chancery Court 
P.O. 327

Blountville, TN 37617 
Please include your parcel information (property owner’s name/property address and Tax ID information) on the check.

Do you also collect city taxes? 
We collect delinquent taxes for Bluff City, Bristol and Kingsport.

Does your office handle foreclosures? 
No. They are not handled by the court system. You will need to contact the mortgage company.

I am interested in purchasing property at a tax sale. How can I be notified of tax sales? 
Call our office at (423) 323-6483 to be added to our email notification list. The information will also be posted on this website and the county’s website approximately one month before the sale. 

What happens to property that does not sell at the tax sale? 
The county purchases the property and holds it for the redemption period. After that point, the county will either use the property, re-auction the property in a later tax sale or you may purchase the property through the Sullivan County Mayor’s Office.

May I make partial payments on taxes filed in Chancery Court. 
No. There is no statute allowing this office to accept partial payments.

Can I view/pay my delinquent taxes online? 
Yes.