The Hamilton County Commission deferred a vote on Resolution 11 25-32 — a proposal to adopt a senior property tax freeze program with a local option income limit tied to census data and annual Social Security cost-of-living adjustments — to July 15, 2026.

Commissioner Graham initially offered an amendment to delay implementation until Jan. 1, 2027, but withdrew that amendment after discussion and with support from other commissioners. Commissioner Hilton moved to set a date certain of July 15, 2026 for further consideration; the motion carried on roll call with all present voting yes.

Lee Brower, identified in the meeting as Hamilton County’s chief financial officer, told commissioners he did not see a fiscal benefit to passing the program this year and warned of startup and operating costs. "I would recommend against it solely because there's a cost involved," Brower said during the discussion. Brower provided rough estimates for planning purposes: an initial startup estimate in the neighborhood of $350,000 and ongoing annual operating costs the staff described as being "in the ballpark" of $250,000.

Commissioners voiced support for protecting low-income seniors but differed on timing and process. Commissioner Sharp emphasized the program’s potential benefit to a widow or veteran living on social security: "That peace of mind to me ... would be a substantial benefit," he said. Other commissioners urged pursuing a private act with the state legislature to raise program income thresholds and reduce local administrative cost.

Chairman Smith said staff and the county attorney will work with finance to prepare data and that the commission intends to ask the county’s state delegation to consider legislation or a private act to adjust income thresholds. The commission also directed staff to return with updated data by the July 2026 date certain.

The formal motion on the deferral passed on roll-call vote with all present voting yes.