DUTIES OF THE COUNTY TREASURER OFFICE

The County Treasurer's Office by state law is responsible for the tax billing, collection and distribution of tax money for the State, County, Cities and all other taxing entities that levy Ad Valorem and/or special assessment taxes. The Treasurer is also responsible for all other moneys belonging to Wilson County and/or directed by law to be paid to the Treasurer. In addition, the Treasurer serves as an agent for the State Department of Revenue, Division of Vehicles regarding the administration of the State motor vehicle title and registration laws.  

MILL LEVY 
The mill levy is the tax rate applied to the assessed value. One mill is one dollar per 1,000 dollars of assessed value. The county clerk computes the mill levies for each local taxing authority by dividing the portion of the taxing authority's budget that is property tax funded by the taxable assessed value in the taxing authority's service area.  

TAX COLLECTION 
Tax bills are mailed on or soon after November first. The first half is due by December 20th. If the first half is not paid by this date it begins to accrue interest. If the first half is paid by December 20th, the last half will be due by May 10th of the following year. Second half tax bills are mailed around the first week of April.  

REAL ESTATE TAXES 
After December 20th and until May 10th the first half payment plus interest can be paid. If not paid by May 10th, the full tax plus interest must be paid. There is no longer the option of paying the first half. If taxes are due and unpaid for 3 years, the property is subject to a tax foreclosure suit by the County. The property can then be sold at public auction. Anyone that has delinquent real estate taxes in the county cannot bid at these auctions.  

PERSONAL PROPERTY TAXES 
The first half tax must be paid by December 20th. After December 20th, the full amount of Personal Property taxes are due, plus interest. Full unpaid personal property taxes are sent to the Sheriff for collection in February. If the first half taxes are paid in December, the second half is due May 10th. Second half unpaid personal property taxes are sent to the Sheriff for collection in June.