[{"_1":2,"_123":-5,"_124":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99,111],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6461094,"mediaKeyId","5825880-044b3e49d999467aac8fb3e36a5d8f01","parentId",5825880,"title","Hendersonville committee amends fund-balance policy to cover special-revenue funds; resolution passes unanimously","audioSeconds",285,"startMs",129000,"endMs",414000,"viewUrl","/Search/View?dp=1&key=5825880-044b3e49d999467aac8fb3e36a5d8f01&start=129&end=414","thumbnailUrl","https://assets.pipeline.soar.com/5825880-044b3e49d999467aac8fb3e36a5d8f01/thumbnail_129000.jpg","articleUrl","/articles/6461094/Hendersonville/Sumner-County/Tennessee/Hendersonville-committee-amends-fund-balance-policy-to-cover-special-revenue-funds-resolution-passes-unanimously","mediaUrl","https://secure.pipeline.soar.com/6461094-98b6f6c4b3009da138dd0764c1fdcf25/orig.mp4?Expires=1773078480&Signature=TIArJ0b-IJ3OHaxPOamYE~LyTO1MxTG4sypGKQmKjulxYe7C6cSiydy~xkbwDUiqzxY4phc5F3fSsYLGcleum4P-3xJ8885PMUwB~OX6NAitySKA8o-3xqEovBcO7GuLabNGD8fbuYTAGcUBjA-LXpzALAdyXc~06LAw3yeiP74KOijwShv5v6N7HMoK9ovo1Luigh6yOAW~0sYy7HmBf~T8KAomm49Sn1irr9gRenMuu0h75vSyYEHDev8mzGSzBIXXPwKdvuv1BWGy-pKFHEQyTxj6cF-I6L~1WiPsUCGlsdsaLsMJEU2KhOMQ2RGOmOF0MgINsyyXcN2lDnxRng__&Key-Pair-Id=KUT5TJCACFTXG","author","City of Hendersonville","date","2025-09-24T17:08:16.17Z","article","The Hendersonville Finance Committee voted unanimously to approve an amendment to the city's fund-balance policy that adds a requirement for certain special-revenue funds to hold a two-month operating reserve (16.67%).

The amendment, offered as reading of resolution 2025-34, clarifies that the reserve target applies not only to the general fund but also to designated special-revenue funds such as State Street Aid, stormwater and the hotel/motel fund. \"This amendment to the fund balance policy is really clarifying and adding a section that's specific to our special revenue funds,\" said Jamie, a staff member presenting the change. \"With our approval letter for budget for this year from the comptroller's office, they recommended that our fund balance policy also include the recommendation for having the balance of 2 months or 16.67% of our operating budget in those.\"

Committee members asked which funds were close to the threshold. Jamie identified State Street Aid and stormwater as near depletion and said the hotel/motel fund was \"very close.\" Jamie also said the drug fund currently meets the requirement. Committee members asked how the city will reach the threshold for funds that are under the target; Jamie said the policy, as drafted, calls for a plan to bring a fund into compliance over a three-fiscal-year period rather than requiring an immediate one-time transfer.

One committee member asked for a dollar estimate to reach the 16.67% threshold for stormwater; Jamie said the figure would need to be confirmed and offered to provide that estimate after the meeting. Another committee member noted the policy change does not alter reserves for other funds. After discussion, a committee member moved to approve the reading of resolution 2025-34 and a second followed. \"All those in favor? Aye,\" the committee chair said; the motion passed unanimously.

The amendment responds to a recommendation from the state comptroller's office included with the city's budget approval letter. It is intended to ensure the city maintains sufficient short-term operating reserves in funds that pay for ongoing services, such as payroll or stormwater maintenance, to cover temporary shortfalls in revenue.

The committee did not set immediate transfers at the meeting; staff indicated compliance for funds below the target will be phased in over up to three fiscal years and that staff will supply the committee with the specific dollar amounts needed to meet the threshold for each affected fund.","mediaType","Video","parentTitle","Hendersonville Finance Committee 9/23/2025","oneSentenceSummary","The Finance Committee approved an amendment to the city's fund-balance policy to require a two-month (16.67%) operating reserve for special-revenue funds including State Street Aid, stormwater and hotel/motel funds; the resolution passed unanimously.","taxTitle","Hendersonville, Sumner County, Tennessee","taxId",4108,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6461079,"Hendersonville staff to draft ordinance allowing partial payments, payment plans for property taxes",279,1258000,1537000,"/Search/View?dp=1&key=5825880-044b3e49d999467aac8fb3e36a5d8f01&start=1258&end=1537","https://assets.pipeline.soar.com/5825880-044b3e49d999467aac8fb3e36a5d8f01/thumbnail_1258000.jpg","/articles/6461079/Hendersonville/Sumner-County/Tennessee/Hendersonville-staff-to-draft-ordinance-allowing-partial-payments-payment-plans-for-property-taxes","https://secure.pipeline.soar.com/6461079-6d7b2d48b904a63fd7b4ca13ce0faa92/orig.mp4?Expires=1773078480&Signature=ZmF-UBwAVK65vFQYFY5X2xHFIu~4ZvxlJLLcmQPuA4ltaqpSTo5xeC2JsW9e4aBF40Mdzh6vkYPUptgmW~fzBwBrZQfcp1Vip1UTf3VsA90MSlYiYRX-hOxEbspYHBiofHS7ZaiUzP4C5kZQ7cgEp5WTlpmL-DAeKvm7lMjM4cR7UEKY9FyTjHEuJ383-UpQgCNzWk0eqXjOVvge6tHWBx268bAcLR0FDkUbXksNsVCkEYDkcYRPbrs7bJIBc41~6Me7C1qiWMhwD~6iavsOxJLKqIdcIxpssdIPwd0V-UDmcqUQgvLNfMbFd-b9Gcxdzeg8GUHR3HuseqT1g-IS3A__&Key-Pair-Id=KUT5TJCACFTXG","The Hendersonville Finance Committee directed staff to draft an ordinance to permit partial payments and payment plans for property tax bills now that the city's upgraded Munis billing system supports the feature.

A staff presenter explained that Tennessee law (TCA) allows municipalities to accept partial payments or create payment schedules but that an ordinance must be adopted to establish program details. \"Our old software would not allow for a partial payment. Now that we are on our new software, we do have the ability to do so,\" the presenter said. Staff noted the municipal technical-assistance guidance (MTAS) recommends no more than four monthly payments and that unpaid balances begin accruing interest on March 1; unpaid balances are turned over to the clerk and master for collections the following year.

Staff estimated the number of taxpayers likely to use the option would be small (a rough staff estimate offered during discussion was about 20 taxpayers opting for multiple payments), and said there is no major additional cost because existing staff can handle processing. Receipts will show remaining balances; it will be the taxpayer's responsibility to track and pay remaining installments. The committee discussed safeguards and collection steps and agreed the program could be available on request rather than broadly advertised.

A committee member volunteered to sponsor the ordinance when staff returns with draft language. No formal vote was required at the meeting; staff were asked to prepare an ordinance for committee consideration.","City staff told the Finance Committee the new Munis system supports accepting partial property-tax payments; committee members supported drafting an ordinance to allow up to four monthly payments and staff follow standard collection processes for unpaid balances.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6461084,"Hendersonville to send response to Sumner County over Adequate Facilities Tax demands after county lists unpaid commercial permits",196,687000,883000,"/Search/View?dp=1&key=5825880-044b3e49d999467aac8fb3e36a5d8f01&start=687&end=883","https://assets.pipeline.soar.com/5825880-044b3e49d999467aac8fb3e36a5d8f01/thumbnail_687000.jpg","/articles/6461084/Hendersonville/Sumner-County/Tennessee/Hendersonville-to-send-response-to-Sumner-County-over-Adequate-Facilities-Tax-demands-after-county-lists-unpaid-commercial-permits","https://secure.pipeline.soar.com/6461084-8932e874f6c09391de3078177772edb9/orig.mp4?Expires=1773078480&Signature=G~44Iok~SD-8iX90Uwowr8yLrycNt-lAUUcXYEDncdRmLpmZUozwZGEdHGGk8hDg8x59Gd7dhy3VeDorjYfQq6J-6QkbY5j8KljCNps3s7H-dbusE4CgakHp4Lo511xTWOmXOkB2ww8nG66sNjSnJ5LixXz~Vkq-ft25TvlFYKJefcsKwO91ImoJqidDC~o-4EJ27hO8WXnjoiPODhdxXmGszW1lGxEulGwPraXdLq-h8O8W2LkhWFo8ELUO7OHVoUdnEbCMmNfTdirJA1QYYRAswZZhmwwikhqihPa~PgPfVTjEXUVqmrps3liWeY7DNCYagLbXYgRy6d7UlLwnVA__&Key-Pair-Id=KUT5TJCACFTXG","Hendersonville staff reported that Sumner County sent a July demand listing permits for which the county says the city did not verify Adequate Facilities Tax (AFT) payments, and the county seeks roughly $225,000 dating back to a February 2024 notice. The Finance Committee voted to send a response letter laying out the city's position and the factual findings compiled by staff.

City legal staff summarized the background: Sumner County adopted a private act in 1999 to impose an AFT on new residential and industrial development; historically the city verified that developers had paid the AFT at permit application. In February 2024 the county sent a letter to municipalities attaching a list of industrial categories (SIC) and noting potential confusion about what qualifies as industrial; that letter did not explicitly direct cities to begin assessing AFT on commercial development, according to staff.

\"In 1999, the County adopted a private act, for adequate facilities tax, AFT, on new development for residential and industrial,\" said Lance Ray, a staff member summarizing his findings. Ray said the county later sent a letter in April 2025 indicating the city had not been verifying AFT payments for commercial development, and the county followed with a demand in July for unpaid amounts going back to the February 2024 notice. Staff reported the county's list of permits totaled around $225,000 and asked that the city remit the amount within 14 days.

City staff told the committee there may be legal vulnerabilities to the county's position, including constitutional questions and whether state law allows one public entity to require another to indemnify it for unpaid taxes. Staff recommended preparing a formal response that: (1) memorializes the city's factual findings about when applications and permits were filed and issued; (2) notes the February 2024 county communication did not explicitly require assessment of commercial permits; and (3) requests that the county pursue collections from the developers or entities that allegedly owe the amounts.

A committee member moved to send the response letter and another seconded the motion. The motion passed by unanimous voice vote. Staff will include the packet of findings presented by Lance Ray in the city's formal response to Sumner County.","City staff reported Sumner County sent a demand totaling about $225,000 alleging the city failed to verify Adequate Facilities Tax (AFT) payments on certain commercial permits; the committee directed staff to send a formal response disputing enforceability and outlining the city's position.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6461089,"Committee approves budget-ordinance amendment to move FY2025 monies into FY2026; change has minimal net impact on general fund",185,440000,625000,"/Search/View?dp=1&key=5825880-044b3e49d999467aac8fb3e36a5d8f01&start=440&end=625","https://assets.pipeline.soar.com/5825880-044b3e49d999467aac8fb3e36a5d8f01/thumbnail_440000.jpg","/articles/6461089/Hendersonville/Sumner-County/Tennessee/Committee-approves-budget-ordinance-amendment-to-move-FY2025-monies-into-FY2026-change-has-minimal-net-impact-on-general-fund","https://secure.pipeline.soar.com/6461089-74a6c8bd717a652fea880ac6aa552f91/orig.mp4?Expires=1773078480&Signature=XTbmV7aKrkE~iW2H~HVHEP2dGP1HsoUuvXO7C0IsPX53KuJnEq50nvAAYvnqaj~Mc4OubWtqZRFcJJd2u0mEBHs~1tofppO4dH9~82qLKV-sytVnFe3pbEiMHIdTjNtDxIpfbyc6MctXA97a2C5hYmGwMVGvTFOPnG7papEJL7OS0I50utVnfTZqGercMrgsWXHgGpyJt2CB7qgFnHAx0zgytjwLoWGcwpBhrJehjhOpN-IeDXxttJN5ayqCvDi~uVrcZ6j8w-gjWrLfrDfMk3VjrJQNyh5Zn79i6Ds~lRRHSsfoawvRbkKpP8H3vdu5f8mknyjUYXrZKlVZy8CcNw__&Key-Pair-Id=KUT5TJCACFTXG","The Hendersonville Finance Committee voted unanimously to advance an amendment to the city's budget ordinance that moves unspent project funds and newly confirmed grants from fiscal year 2025 into fiscal year 2026.

A staff presenter explained the city budgets multi-year projects conservatively and periodically reclassifies unspent appropriations into the next fiscal year. \"When we get close to the end of the year, we have to make forecasts on how much we're gonna use by the end of the year,\" the presenter said, describing the routine carryforward process. The amendment also captures recently awarded grants and sets aside an estimated $8,300 to support a parks-department restructuring that is under review by a personnel committee and will appear again at second reading.

Committee members described the amendment as straightforward. One member asked for the parks amount; staff said it is approximately $8,300. After discussion, a committee member moved and another seconded the ordinance amendment; the motion passed unanimously.

Staff characterized the net impact to the general fund outside of project carryforwards as approximately $9,000, which the presenter described as a \"pretty minimal impact\" for the consolidated items. The committee voted to advance the amendment to the next stage of approval in the normal ordinance-reading process.","Finance Committee approved an amendment to the budget ordinance to reallocate unspent multi-year project funds and newly awarded grants from FY2025 into FY2026; the committee also included a small amount to support a pending parks department restructure.",{"_33":112,"_35":36,"_37":38,"_39":113,"_41":114,"_43":115,"_45":116,"_47":117,"_49":118,"_51":119,"_53":120,"_55":56,"_57":58,"_59":121,"_61":62,"_63":64,"_65":122,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6461074,"Hendersonville reports stronger sales- and hotel-motel-tax receipts; stormwater revenues steady though reserves prompt discussion",531,1696000,2227000,"/Search/View?dp=1&key=5825880-044b3e49d999467aac8fb3e36a5d8f01&start=1696&end=2227","https://assets.pipeline.soar.com/5825880-044b3e49d999467aac8fb3e36a5d8f01/thumbnail_1696000.jpg","/articles/6461074/Hendersonville/Sumner-County/Tennessee/Hendersonville-reports-stronger-sales-and-hotel-motel-tax-receipts-stormwater-revenues-steady-though-reserves-prompt-discussion","https://secure.pipeline.soar.com/6461074-1003fabfc85d581de0325a80a8f1f1ba/orig.mp4?Expires=1773078480&Signature=iosBLbRKgpfEvgbMhbECeo-hwibnlYsMm1sh1TkS57Lkbz4ZI6tDRw8SUuxINCAnF9RJV6CtgNub4uWy5WlYiRX3WEeYaHV3D59fOC3nt5S24BBDF3EPwOFAq68iwNeXJeVeA688Bw7SpqQVYYfjVzyKkFxbesM6F2p7WrXTiP3brUGQcMVzpnk04vd0HN3jpgX~jWgV9O-fnPOSLlUXAPIJDot2WaCbUru6Pbl7T9YJmIIaO0pvqKigImFVDrd~lq4dCSseWxC5ciS8wzk~iD4bfH-UIWHzHDpC7K2Vh3zpSYrN98Dy3~~MGRjrb6pssctykNrkM38HzS6NdT8SQw__&Key-Pair-Id=KUT5TJCACFTXG","City staff told the Finance Committee that state-shared sales taxes, local-option sales tax and hotel/motel receipts are trending above last year and may exceed the amounts budgeted for the current fiscal year.

The presenter said August figures are trending higher than the prior year and that an initial estimate for a local-option remittance was \"just a hair over $1,900,000.\" Staff cautioned the estimate is preliminary until the county completes its allocations. The state administrative fee was reduced effective July, which is reflected in the city's reports, and staff said a larger debate continues at the state and county levels about how administrative fees should be allocated between state and county.

Hotel/motel receipts were reported as coming in strong; staff noted a small outstanding check from a minor lodging business that will be added when received. Investment earnings dipped slightly in August compared with July, which staff attributed to timing and anticipated year-end portfolio movements; however, overall investment projections are expected to exceed budgeted amounts for the year.

Stormwater receipts were discussed in the context of the newly adopted fund-balance policy amendment requiring a 16.67% reserve for special-revenue funds. Staff said that delinquencies collected in July and August improved stormwater receipts relative to the prior two years and that the city has supplemented stormwater projects with ARPA funds and grants. Committee members discussed whether stormwater fees should be increased to build reserves; staff said any fee change would be a cost-recovery, utility-style calculation and could involve an external consultant to recommend a fee based on cost analysis. For now, staff said grants and existing funds allow keeping the stormwater rate flat but recommended monitoring the fund balance and grants over the coming year.","Staff reported state-shared and local-option sales tax and hotel/motel receipts are coming in stronger than last year and projected to exceed budgeted amounts; stormwater receipts are steady and staff noted additional delinquent collections and grant support may allow keeping the stormwater fee flat for now despite reserve targets.","actionData","errors"]

Article not found

Hendersonville committee amends fund-balance policy to cover special-revenue funds; resolution passes unanimously

Hendersonville staff to draft ordinance allowing partial payments, payment plans for property taxes

Hendersonville to send response to Sumner County over Adequate Facilities Tax demands after county lists unpaid commercial permits

Committee approves budget-ordinance amendment to move FY2025 monies into FY2026; change has minimal net impact on general fund

Hendersonville reports stronger sales- and hotel-motel-tax receipts; stormwater revenues steady though reserves prompt discussion