Gap Billing

Vehicle Registration Gap Property Tax Notices
Rutherford County Tax Administration is responsible for the assessment and billing of taxes where missed months of taxation exist between motor vehicle registration expiration and renewal dates.  This is known as gap billing and occurs in approximately 3% of renewals.  Legislation enacted during the 2017 General Assembly session established the requirements and procedures to conduct gap billing.

What is Gap Billing of property taxes for unregistered vehicles?

Why did I receive a Gap Property Tax Notice?

Does the Property Tax I paid when I renewed my registration apply to the Gap Billing Period?

How many months can a gap property tax notice cover?

When is my vehicle value determined?

Can I appeal?

When are the taxes due and when does interest start?

What if I do not pay?

Who do I contact if I have questions?