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Commission approves 2026-27 fire tax levy; county attorney says state law precludes different levies for vacant land
Summary
Cheatham County approved the 2026-27 fire tax levy (roll call 11-1). Commissioner Walter Weakley urged different treatment for vacant land; County Attorney Michael Bligh said state law requires the fire tax be assessed the same as property tax.
The Cheatham County Legislative Body approved the 2026-2027 fire tax levy by roll call vote (11 yes, 1 no). The adopted rates include the county fire district and a Harpeth Ridge rate as recorded in Resolution 13.
Commissioner Walter Weakley argued that vacant land should not be taxed at the same rate as developed residential property. County Attorney Michael Bligh clarified the legal constraint: the fire tax is assessed in the same manner as the property tax and, under state law, cannot be levied at different rates for developed versus undeveloped parcels. The minutes record Weakleystating the policy preference and Bligh providing the statutory interpretation.
The vote carried despite the single "no" recorded. The approved levy will be implemented with the other adopted tax rates for FY2026-27.
