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Sevier County panel affirms state rule and adopts resolution on short-term rental classification
Summary
The Intergovernmental Committee approved Resolution 2023-04-04 to affirm Tennessee Code Annotated 67-5-801 and to concur with the property assessor on proper classification of short-term rentals; the motion passed unanimously though individual votes were not recorded in the transcript.
Sevier County Mayor Larry Waters presented and the Intergovernmental Committee adopted Resolution 2023-04-04 on April 6, 2023, endorsing Tennessee Code Annotated 67-5-801 and instructing concurrence with the county property assessor’s approach to classifying short-term rentals.
The resolution, as read during the meeting, affirms the county’s alignment with TCA 67-5-801 and requests that the property assessor apply the statute’s requirements when determining the proper classification of short-term rental properties. Commissioner Carroll Rauhuff moved to approve the resolution and Commissioner Chuck Godfrey seconded; the motion "passed unanimously" in the meeting record. The transcript does not list individual yea or nay votes.
The committee took the action during a regularly scheduled Intergovernmental Committee meeting held in Courtroom 100E. The meeting record does not include discussion of how the assessor will implement classification changes, potential effects on tax bills, or any specific enforcement steps. No amendments to the resolution were recorded in the transcript.
Next steps were not specified in the meeting record. The transcript does not show follow-up assignments to staff or a timeline for implementation; those details may appear in later minutes or administrative directives.
