Cheatham County adopts FY2024–25 budget, sets tax rates and raises development fee to $5,000

Cheatham County commissioners on June 24 approved the county's FY2024'25 budget and several related tax and fee measures, including a stepped increase in the Development Tax that reaches $5,000 per lot or unit on Sept. 1, 2024.

The Legislative Body voted 9'Yes, 2'No, 1'Absent to adopt the budget document, appropriations, and non-profit funding as amended. The meeting followed a public hearing earlier that evening at which County Mayor Kerry McCarver reviewed the proposed budget and the county's intent to exceed the certified tax rate; no members of the public spoke.

Why it matters: The budget package funds county operations, schools, capital projects and debt service for the 2024'25 fiscal year and includes transfers and one-time amendments the commission approved following Budget Committee recommendations.

What commissioners approved

- Budget adoption: The full appropriations package listed in the minutes totals $168,301,640.62 across county, school, debt service and capital funds. Commissioners approved a set of budget amendments recommended by the Budget Committee, including a transfer of $658,237.08 of American Rescue Plan (TDEC utilities) grant funds into the appropriate capital outlay line for public utility projects; a $1,000,000 transfer from the General Purpose School fund to Education Capital Projects for CCCHS football stadium repairs; and a $65,000 transfer into Solid Waste/Sanitation convenience centers to address FY2023'24 transport charges.

- Non-profit reallocation: During budget debate the commission removed a proposed $7,500 contribution to Centerstone Regional Mental Health Center and reallocated $6,000 to the Cheatham County Historical and Genealogical Association and $1,500 to the County General Fund. The amendment passed 11'Yes, 0'No, 1'Absent and the budget as amended passed 9'Yes, 2'No, 1'Absent.

- Development Tax schedule: The commission set a tiered Development Tax (adopted under Chapter No. 28, Private Acts 1997) that phases to $5,000 per lot/unit effective Sept. 1, 2024. The motion to set the schedule passed by roll call vote 10'Yes, 1'No, 1'Absent. The adopted schedule also prescribes timing of payment (partial payment prior to final plat or at issuance of building permit and the balance at occupancy) and allocates proceeds among educational debt service, county general/parks and public works according to the resolution.

- Fire tax and other levies: The commission approved the 2024'25 certified Fire Tax Levy (vote 9'Yes, 2'No, 1'Absent). Separately the group recorded adoption of the certified tax levy for county funds and later adopted a second resolution described in the minutes as the 2024'25 Tax Levy; both measures appear in the official minutes and carry different vote tallies (see "Votes at a glance").

Votes at a glance (selected)

- Resolution 14: Approve FY2024'25 Appropriations as amended — Passed 9 Yes, 2 No, 1 Absent. - Resolution 15: Adopt 2024'25 Certified Tax Levy (detailed per-fund certified rates) — Passed 11 Yes, 0 No, 1 Absent. - Resolution 16: Approve 2024'25 Tax Levy (combined rates as recorded separately in the minutes) — Passed 9 Yes, 2 No, 1 Absent. - Resolution 11: Set Cheatham County Development Tax schedule (phases to $5,000) — Passed 10 Yes, 1 No, 1 Absent. - Resolution 12: Adopt 2024'25 Fire Tax Levy — Passed 9 Yes, 2 No, 1 Absent. - Resolution 7, 8, 9: Budget committee amendments (county general, schools transfers, solid waste) — Passed by roll call (11'0Yes for each, 0 No, 1 Absent where recorded).

Budget and tax details recorded in the minutes

The minutes include a line-item schedule (Schedule 1) and total appropriations of $168,301,640.62 across all funds, with the General Purpose School Fund and several capital projects detailed in the packet. The certified per-fund tax rates recorded separately in Resolution 15 list combined county rates that sum to 1.5247; a second tax resolution later in the minutes (Resolution 16) records a slightly different combined rate figure (1.5915) and passed with a different tally. Both measures were recorded in the official minutes as passed; minutes do not explicitly reconcile the two separate tax resolutions.

What to watch next

The minutes note that budget measures and the transfer of appropriations will be implemented per the Director of Accounts and Budgets' processes and that certain transfers require Budget Committee or Board approval when executed. The schedule sets a Sept. 1, 2024 effective date for the final tier of the Development Tax.

Sources and attribution

All votes, motions and tallies described above are taken from the June 24, 2024 Cheatham County Legislative Body minutes recorded by County Clerk Abby Short and the roll-call lists in the official resolutions included in the meeting packet. Movers and seconders are noted in the minutes where recorded.