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Claiborne County moves forward with $70 additional wheel tax after heated debate
Summary
After debate and a successful motion to reconsider, the Claiborne County Commission amended and approved a resolution to add a $70 wheel tax (bringing the county total to $120) as an alternative revenue source to property-tax increases; the resolution requires two-thirds approval at two consecutive meetings before collection.
The Claiborne County Commission voted on May 15 to advance a resolution (Res. 2023‑057) that would add an additional $70 motor-vehicle privilege tax, bringing the county's total wheel tax to $120 per vehicle. Commissioners debated the measure, which was presented as an alternative to raising property tax rates to balance the FY24 budget.
The measure failed initially for lack of a second, then a motion to reconsider passed 11–10. Commissioner Nathan Epperson moved to approve the resolution; Commissioner Whitt Shuford moved to amend the resolution to set the additional wheel tax at $70 to balance the budget. The amendment passed on a roll-call vote of 16–5, and the main motion as amended passed 15–6. The transcript records named commissioners in the for/against lists; commissioners recorded as opposed in the final tally included Poore, Barnett, Brooks, Brogan, Jones and Mundy.
The resolution text cites Tennessee Code Annotated § 5‑8‑102 to authorize a motor-vehicle privilege tax and describes collection and administrative procedures (collection by the County Clerk, decal issuance, a five-percent collection fee and placement of proceeds into the general fund). The text also states the resolution "shall have no effect unless it is approved by a two‑thirds vote of the county legislative body of Claiborne County at two consecutive regularly scheduled meetings," and that collection would begin July 1, 2023 unless subject to a referendum.
Supporters framed the tax as a way to spread operational costs to motor-vehicle owners rather than raising property taxes by an additional $0.20. Opponents noted concerns about the tax burden and preferred alternatives; the record shows substantive division among commissioners. The resolution passed the second reading requirement in the text but will require a second two‑thirds vote at a subsequent meeting to take effect as written or be subject to referendum procedures.
Next steps in the record: the resolution text requires formal two‑thirds approval at two consecutive meetings before the tax can be collected, and the county clerk and trustee would handle collection and accounting if and when it takes effect.
