Laws, Licenses & Taxes

Automobile Tag & Title

Polk County County Courthouse, County Clerk’s Office (first floor)All Pages
Hours: Monday-Friday, 8:30 a.m.-4:30 p.m.
Information required: Title, automobile mileage, current registration, lien holder, name and address.
Cost: $24 for tag and $8 for title fee. Length: One year.

Boat Registration

The procedure for registering jet skis and other water craft is the same as the procedure for registering boats transferred between individuals. Dealers coordinate registration, etc. when sales of boats and other water craft are made by their business.

A bill of sale or an existing boat title is required. State Sales Tax is 7% on the purchase price. If the price of the boat is between $1,600 and $3,200, and additional 2.75% State Sales Tax is applied, with a cap of $44.00. Local Sales Tax is 2.75%, up to $1,600 with a cap of $44.00.

Driver’s License

The Polk County Clerk’s office is now offering Driver License Services to the public.

Driver Licenses issued Mon-Fri 8:30am to 4:00pm
Polk County Courthouse
6239 Hwy 411 – #101
Benton, Tennessee 37307

The Department of Safety has placed some restrictions on the services the Clerk’s offices can provide; however, these are the services the State of Tennessee will allow the Clerk’s Office to offer to the public:

  1. Renewal of Tennessee drivers licenses
  2. Making duplicate Tennessee drivers licenses (Two pieces of identification required: checkbooks or credit cards are not acceptable forms of identification)
  3. Registering people to vote as allowed under the motor voter law

The Clerk’s Office is not able to give written or physical drivers tests, give drivers licenses to new drivers, or issue commercial or specialty licenses. For these services, please visit:

Tennessee Department of Safety Driver’s License Division
301 James Asbury Dr NW
Hours: Tuesday, Thursday and Friday, 7:30 a.m.-6 p.m.; Wednesday, 7:30 a.m.-5:30 p.m.

Marriage Laws

Requirements for Marriage in the State of Tennessee are as follows:

  • The licenses are good for 30 days anywhere in the state.
  • There are no blood tests and no waiting period.
  • A valid driver license, picture ID, U.S. certified birth certificate, valid
  • VISA, or valid passport is needed.
  • Both parties have to be present, unless one is incarcerated.
  • Applicants must be 18 years or older.

Marriage requirements for juveniles 16 or 17 years of age:

  • Both parents must be present at time of application.
  • The parents must present a picture ID.
  • The price is $35.00 with premarital counseling.The price is $95.00 without premarital counseling.
  • Copies of Marriage Certificates may be obtained at the County
  • Clerk’s office or by mail for $5.00 each. The mailing address is listed below.

Jackie Rogers, Polk County Clerk
Polk County Courthouse
6239 Hwy 411 – #101
Benton, Tennessee 37307
423.338.4526 / Fax: 423-338-4551

Property Taxes

Property taxes are due on Oct. 1 each year and are delinquent beginning March 1. A 1-percent interest rate per month and penalty charges are added to delinquent taxes, payable at the Polk County Trustee’s office located in the Courthouse.

Voting Laws

Election Commission Office
6050 U.S. HWY 411
Benton, TN 37307
Hours: 9:00 a.m.-4:00 p.m., Monday-Friday

A person must be 18 years of age or older and permanently registered 30 days before elections. Residency requirement is 20 days.


Property Tax per $100 assessed valuation: City—$.40 (Benton), $1.13 (Copperhill), $.63 (Ducktown); County—$2.40. Property is assessed using the following percentages: residential—25%; personal equipment—30%; commercial and industrial—40%.

County Hotel/Motel Tax—3.0%

Sales Tax: State—7.0%, Local—2.25% (total 9.25%), Benton City 2.75% (total 9.75%)