Polk County, TN Property Records: Search Deeds, Owners, Tax Records, and Maps

The mountains delineate Polk County so perfectly that the county website provides warnings for both the eastern and western parts of the county. All the records of the two halves are kept in one place: the courthouse at 6239 Highway 411, Benton, the fourth courthouse the county has built since 1840. The Register of Deeds is in Room 211, with the Assessor of Property and the County Trustee being in the same building. Most of the books date back to the county's founding on November 28, 1839, in the name of President James K. Polk.

In 1996, the Ocoee River fed Olympic whitewater and continues to power the economy on the east side of the Basin, along with the mining-town history at Coppertown and Copperhill. Houses sell in Tennessee in 30 to 60 days, depending on what area you're looking in – from Benton to the river valleys and from Basin to Basin. The rafting industry, forestry, and commuters from the Cleveland area provide support.

Recent records reveal the underlying factors influencing the local real estate market, with a median home value of $119,200 and median rent of $688, alongside a median household income of $42,478 and a median real estate tax rate of 0.54 as a percentage of the property’s assessed value.

How to Look Up Polk County Property Records

Almost everything is dealt with in three stops. Each parcel's owner, appraised value, and Map-Group-Parcel number are included in the state assessment site for free. The Trustees' balances pass through the state Trustee system. They also have an Online Records link and a Property Fraud Alert directly from their official website.

Who Keeps Polk County Property Records

Tennessee keeps property records at the county level, and the Public Records Act opens them to Tennessee citizens. Polk County splits the work three ways:

• According to the Register of Deeds, Kile “Bo” Swafford (211), the primary function is “To make and preserve a record of every instrument the law requires or allows.” This includes deeds, liens, wills, court orders, military discharges, and fixture filings. The Property Fraud Alert and Online Records links are on the page.

• The Assessor of Property values all parcels at market price in the same courthouse and records the number of Map-Group-Parcel and retains the record cards. Value questions go to (423) 338-4505.

• Since 2014, the County Trustee, Gina Hicks-Burchfield, says her job is to manage and protect county funds, to collect property taxes, and to disburse sales tax revenues. The Trustee is the tax collector in Tennessee. The whole title is that!

Delinquent tax suits are heard in the Clerk & Master in Chancery Court. The City of Benton, the City of Ducktown, and the City of Copperhill charge city taxes as separate entities.

How to Search Polk County Property Records Online

Do this in this sequence, and be aware that the courthouse is on Eastern Time.

• Mark the parcel on the State assessment site. Type in the address or owner name in the Polk County field and copy the Map-Group-Parcel number, value, and class.

• Draw the boundary on TNMap showing at once which side of the valley the parcel is on (which side of the Basin).

• On the Register's page, click on the link for Online Records and conduct searches on both the grantor and grantee sides of each sale. Everything else is covered at the counter in Room 211.

• Trace the deeds of trust, liens, and releases back to the prior grantee and perform a similar index for deeds of trust, liens, and releases. The price is recorded on each deed under the "sworn" column.

• When speaking to the Trustee at (423) 338-4545, be sure that taxes are up to date and sign up for a fraud alert before exiting the Register's page.

Register of Deeds: Deeds, Deeds of Trust, and Plats

Between Benton and Copperhill, on the river and the Mt. communities, the Register of Deeds is an elected official who is in charge of recording. On most purchases for which Tennessee has a mortgage, it is in the form of a deed of trust. The state recordation tax is also collected when recording by the Register.

The following is a list of the types of documents that have been recorded, according to the statement from the office:

• Other conveyances (warranty deeds, quitclaim deeds)

• Deeds of trust, releases, and modifications.

• Liens, contracts, leases, and judgments.

• Powers of attorney, wills, and court orders.

• Plats, military discharges, and fixture filings.

Assessor of Property: Ownership, Values, and Parcel Data

The Assessor values each parcel at market value, and Tennessee taxes a percentage based on the class of the parcel. The office allocates the Map-Group-Parcel number, maintains the record cards, enters data into the state assessment database, and updates the value based on the state-scheduled reappraisal schedule.

Use the state assessment site or call to find:

• The current owner of record for any parcel

• The Map-Group-Parcel number and legal description

• The appraised value and the assessed value after the class ratio

• The property class, such as residential, farm, or commercial

• Characteristics like square footage, year built, and acreage

County Trustee: Tax Bills and Payments

The Trustee collects directly from the Benton courthouse on weekdays from 8:30 to 4:30, and brings the office to the mountains as well. Copper Basin Senior Center in East Polk is open on Thursdays from 9 to 3. The deadline for taxes is the first Monday of every October, and the final day of February is before the first monthly interest payment.

The Trustee administers the state Tax Relief program for qualifying seniors, disabled homeowners, and disabled veterans.

Property Tax in Polk County: Classification, Exemptions, and Appeals

Tennessee has no state property tax. A Polk County bill is county money plus city money in town, and it begins with a fraction.

How the bill is figured

The assessment rates are set at 25 percent for residential property and 40 percent for farm, commercial, and industrial property. A home appraised at $190,000 carries a $47,500 assessed value; at a combined $2.00 rate, the bill is $950. The rate never comes close to the full appraisal.

Exemptions and relief

Appealing your value

Always begin with the Assessor at (423) 338-4505, as corrected information often resolves cases. The formal appeal is addressed to the County Board of Equalization in June, and to the State Board of Equalization, and involves similar sales as evidence.

GIS Maps and Parcel Viewer

The state takes over the county's parcel mapping. The TNMap assessment viewer overlays all Polk County boundaries on aerial imagery, is linked to the Comptroller’s assessment data, and shows the gorge of the Ocoee River and the Basin plain on the map. Subdivision questions are answered by the county Planning Commission, which issues subdivision regulations and flood maps.

Details available include:

• Parcel boundaries with ownership and acreage

• Appraised and assessed values by parcel

• The Ocoee and Hiwassee valleys and the Copper Basin in aerial view

• Property classes and record-card data

• Statewide layers through TNMap

Foreclosure and Tax Sales

Two sales, two trustees, no overlap.

Deed-of-trust foreclosure

A defaulted loan is sold at public auction under Tennessee Code Title 35 when the borrower defaults on the loan. There is no need for a court order. The private trustee isn't the tax collector at the Benton courthouse.

Chancery Court tax sale

Taxes get delinquent and go through the courthouse. Most sales result in a 1-year right of redemption; the county sues in Chancery Court; the Clerk & Master runs the sale. Tennessee does not sell by means of tax lien certificates; it sells through the courts.

Costs to Access Property Records

The state portals are free, and so is the fraud alert. Fees attach to copies, online images, and recordings.

The Register collects both recordation taxes at recording, and the sworn value on the deed becomes the public record of the price.

How to Record a Document

Recording follows Title 66, Chapter 24 of the Tennessee Code. Four steps:

• Prepare the document to Tennessee standards: notarized signatures, a full property description, and preparer and return addresses.

• Add the deed requirements: the tax parcel number and the signed, notarized Oath of Consideration attached to the deed.

• Bring the recording fee plus the recordation taxes: $0.37 per $100 on the transfer, $0.115 per $100 on secured debt over $2,000.

• Record in Room 211, on Eastern Time, or mail to P.O. Box 293 with fees. E-recording arrives soon—the original returns after indexing.

FAQs

Quick Reference: Your Polk County Property Records Checklist

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