County To Consider De Minimus Real Property Tax Resolution

Delinquent property taxes under $5 will not be collected in Putnam County pending a resolution.

Attorney Jeff Jones said the De Minimus Real Property Tax resolution will cut costs for the county.

“There are a lot of things that have to go through the process when you’re collecting a small amount like that,” Jones said. “Given the fact that these taxes are so small, under $5, then it just doesn’t make sense to put that kind of money and collection effort over something that small.”

The resolution allows the county to write-off delinquent taxes under the proposed $5 limit. Jones said the resolution will not impact taxes above the $5 limit.

Jones said the resolution’s primary purpose is to save the county money, but added it will have a minimal impact overall.

“The impact is that it precludes the efforts of the clerk and masters office, and all of the collection mechanism to try to collect $5,” Jones said. “So the impact is that it actually saves money for the county.”

Jones said Tennessee passed legislation last year allowing counties to write-off small delinquent taxes to help save money.

The Putnam County Commission will consider the resolution during their next meeting June 25.