Cheatham County approves 2024–25 budget, certified tax rate and stepped increase in development tax to $5,000

Cheatham County approved its 2024–25 budget and related tax measures at a regular meeting June 24, with commissioners voting to certify tax rates and adopt a stepped increase in the county development tax that reaches $5,000 per lot or housing unit on Sept. 1, 2024.

The action followed a public hearing at 5:00 p.m. in which County Mayor Kerry McCarver described the proposed property tax increase and the documents that make up the proposed budget; no members of the public spoke for or against the proposal. At the evening session the legislative body completed a series of votes that together set the county’s spending plan and revenue structure for the coming fiscal year.

Why it matters: the development tax and certified levy fund local priorities including education debt service, school capital projects and county infrastructure. The commission approved a transfer of $1,000,000 from the General Purpose School fund balance into Education Capital Projects for repairs at Cheatham Central High School’s football stadium, and approved other budget amendments to cover trustee commission fees and ARP-funded utility projects.

Key approvals and votes

- The commission approved the main budget and appropriations resolution (FY 2024–25) as amended; the final roll-call record on the appropriation resolution showed nine votes in favor and two opposed, with one commissioner absent.

- The body set a development tax schedule in a private-act resolution that phases the tax to $5,000 per lot/unit effective Sept. 1, 2024. Under the adopted schedule: $1,000 effective Sept. 1, 2019; $2,000 effective Sept. 1, 2020; $3,000 effective Sept. 1, 2021; $4,000 effective Sept. 1, 2023; and $5,000 effective Sept. 1, 2024. Payment is to be collected $50 prior to final plat recordation or at permit issuance and the remaining balance at the time of occupancy permit issuance. That resolution passed by roll-call vote 10 Yes, 1 No, 1 Absent.

- Allocation of development-tax proceeds was changed. The resolution directs that until Sept. 1, 2024 the proceeds are divided 87.5% for educational debt service, 6.25% to county general for parks and recreation and 6.25% to highway/public works; from Sept. 1, 2024 forward the split becomes 95% education debt service and 5% highway/public works.

- The commission approved the certified tax levy resolution (a separate record) by roll-call vote 11–0–1 (one absent) and recorded a related combined-property-tax resolution later in the meeting that passed 9–2–1. Both votes and the two different tallies are present in the minutes; the certified-rate resolution was recorded as Resolution 15 and the combined levy as Resolution 16.

Other budget items

- The Budget Committee recommended and the commission approved line-item amendments: $30,000 to cover trustee commission fees; a transfer of $658,237.08 of ARP/TDEC utilities grant funds to the appropriate expenditure account; and a $65,000 transfer for Solid Waste/Sanitation convenience-center charges. Each amendment passed on recorded roll-call votes listed in the minutes as 11 Yes, 0 No, 1 Absent.

- The commission approved removing a $7,500 non-profit contribution to Centerstone Regional Mental Health Center and reallocating $6,000 to the Cheatham County Historical and Genealogical Association and $1,500 back to the County General Fund. That amendment was adopted by roll call and incorporated into final budget approval.

Votes at a glance (selected resolutions)

- Resolution 7 (County General fund amendments): approved by roll-call vote 11 Yes, 0 No, 1 Absent. - Resolution 8 (Transfers to Education Capital Projects — $1,000,000): approved 11–0–1. - Resolution 11 (Development Tax schedule and allocation): approved 10–1–1 (Walter Weakley voted No). - Resolution 14 (Appropriation as amended — FY 2024–25): approved 9–2–1 (No votes recorded from Walter Weakley and James Hedgepath). - Resolution 15 (Certified tax levy): approved 11–0–1. - Resolution 16 (Combined property tax levy—alternate record): approved 9–2–1.

Limitations and next steps

The minutes record the commission’s votes and the budget documents; the transcript is minutes-style and does not include verbatim debate or direct public comments. The budget and tax resolutions take effect per the published schedule and the clerk’s record; any implementation steps (for example, accounting transfers or lien collection mechanics) will follow administrative procedures of the county’s Director of Accounts and the Trustee’s office.

Reporting note: all votes and counts are taken from the meeting minutes; where the minutes present multiple related resolutions (for example, a certified rate and a separately recorded combined levy), both records are described and tallies are quoted exactly as shown in the minutes.