Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Taxation Senior Relief topic
No spam. Unsubscribe anytime.
Resident urges county to adopt Tennessee tax-freeze amendment for seniors; staff outlines existing tax relief and operational impacts
Summary
A resident urged commissioners to adopt Article 2, Section 28 (a seniors' tax freeze). County staff explained the differences between the county's tax-relief program and a tax freeze, eligibility thresholds, administrative implications and the need for the commission to vote to adopt a freeze.
A resident, Terry Lowe, urged Cheatham County commissioners at the March 10 workshop to adopt Article 2, Section 28 of the Tennessee constitution, a state amendment that would create a property-tax freeze for residents age 65 and older. Lowe said the county’s 1973 tax-relief program covers very few seniors and cited household examples of fixed incomes and rising property-appraisal values.
Lowe told commissioners, “The current tax relief program was adopted in 1973 for seniors...to qualify under this program, you have to live on property that [is] less than $31,800. My wife, granddaughter, and I live in a 1968 mobile home ... our property is appraised at $210,000. But we don't qualify for this 52-year-old program.”
County staff member Miss Barty responded with program details and administrative requirements. She said tax relief applications are currently available through April 5 and that Cheatham County had about 452 residents age 65 or older who could qualify; of those, staff reported 405 were on tax relief with 47 new applications pending. She explained that tax relief and tax freeze are distinct: relief is a state/county program that can provide yearly assistance, while a tax freeze locks the taxes paid on a principal residence and must be adopted by the county commission.
Staff provided income and program thresholds discussed at the workshop: the 2023 income threshold used for relief calculations was cited as $36,370. For a county tax freeze, staff said one option would set a maximum income threshold at $50,950 for 2024 and that the figure for 2025 would move to $52,580 under the statutory adjustment described in staff remarks. Staff also explained limits on frozen property (principal residence up to five acres) and how physical changes to property can end a freeze.
Miss Barty cautioned the commission that a freeze shifts future tax increases for frozen properties to other taxpayers unless the county and any municipalities that choose to join absorb the difference. She said the program requires secure records management and possibly additional staffing to process applications and store sensitive documents such as tax returns and social-security information.
No formal vote was taken. Commissioners asked staff to arrange another presentation by the state if the commission wanted a fuller briefing; the mayor and staff said they would bring the item back to the commission for further discussion at the next meeting.
Ending: County staff offered to arrange a state presentation and the commission agreed to consider the proposal further at the next meeting, with staff to supply further information on administrative impacts and budget effects.
