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House committee advances rollback-tax repeal after heated debate over farmland protection
Summary
The House Agriculture Committee voted 9-6 to advance House Bill 18 46 to finance after members disagreed over whether eliminating rollback taxes would protect private property and relieve taxpayers or accelerate farmland loss and shift costs to counties.
NASHVILLE — The House Agriculture and Natural Resources Committee advanced legislation to eliminate Tennessee’s rollback taxes on a 9-6 vote after a vigorous debate over farmland preservation and property rights.
Representative Ripp Butler, sponsor of House Bill 18 46, argued the bill reduces penalties that can fall on landowners when property leaves Greenbelt status and framed the measure as a private-property and taxpayer-rights reform. "I wrote this bill, and I carried this bill," Butler told the committee, saying the farmer, not the developer, generally pays rollback taxes "unless it is contractually shifted to the buyer." He added that in his home county the amount collected in rollback taxes is small — "about 8 to $10,000 a year" — and that many counties do not factor rollback receipts into their budgets.
Opponents, however, warned the change could hasten the loss of farmland. Representative Jones, who said he voted against the bill in subcommittee, called it a "developer handout" and said farmers and county assessors he hears from are concerned the bill "will exacerbate the crisis" of farmland loss. "Every hour, we lose 10 acres of farmland in Tennessee," Jones said, urging caution and stronger protections for farmers.
Other members detailed additional concerns and local impacts. Representative Travis asked for county-level estimates and said a small county had reported an estimated $65,000 impact if rollback taxes were eliminated. Representative Stinnett described rising developer pressure in his county and said he could not support changes that might encourage selling farmland. Representative Alexander urged shifting rollback liability to developers who pursue land conversion.
Supporters stressed flexibility and the voluntary nature of land sales. Representative Hirt and Representative Fritz noted landowners will factor any rollback obligation into sale prices and argued the bill protects private property decisions. Representative Grills and others framed elimination of the tax as a fairness issue for landowners who pay a discount while in Greenbelt and then could be assessed retroactively.
By committee tally, HB 18 46 passed and was referred to the finance committee for further consideration.
Next steps: HB 18 46 moves to the finance committee; committee debate indicated members will want county-specific fiscal estimates and clarification of how rollback liabilities are applied in sale contracts.
