Legal counsel: supermajority needed only for large tax hikes; transcript contains inconsistent phrasing

Jan 15, 2025

Legislative counsel told the subcommittee the Shelby County charter requires a supermajority only if the commission increases the tax rate by 10¢ or more from the prior year; transcript also includes counsel framing the threshold as a roughly 10% change, creating a wording inconsistency commissioners asked to clarify.

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Commissioner Ford asked what vote threshold the charter requires if the commission seeks to increase the tax rate after a rollback. Legislative counsel addressed the question on the record: "The charter only requires the super majority vote if you are increasing the tax rate by 10¢ or more from the previous year," counsel said. Later counsel restated the threshold as a percentage while answering, saying an increase of over 10% (which the speaker estimated at about 33.9¢ based on the current $3.39 rate) would trigger the supermajority requirement.

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