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Cocke County delays final budget vote pending certified tax rate from state
Summary
County leaders said the FY budget could not be finalized because Cocke County is in a reappraisal year and must wait for the state-certified tax rate and board-of-equalization results before a final vote.
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Cocke County officials told the commission that the county will delay final budget adoption until the state issues the certified tax rate required in a reappraisal year.
Heather (identified in the meeting as the budget committee representative) said the budget committee recommended approval of tax transfers and amendments but noted one item affecting the school system came to the committee after its meeting. She told commissioners she was being cautious to avoid audit findings and to ensure line items do not exceed authorized budgets.
County leaders and the mayor repeated that the county completed internal work on the budget but must wait for the state-certified tax rate, which depends on the board of equalization and reassessment calculations. "We're waiting on a certified tax rate from the state. And then once I have that, I'll be able to publish it in the paper and we can set a meeting date," the mayor said.
No final budget vote was held; staff indicated they will return with the budget for formal consideration once the certified tax rate is received from the state.

