Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Budget Taxation topic
No spam. Unsubscribe anytime.
Commission adopts 2026 tax rates after second reading; one dissent recorded
Summary
On second reading the commission adopted ordinance 49-51-26 setting the 2026 tax year rates (Carter 15.342, Sullivan 15.342, Washington 16.662); staff explained differences arise from varying reappraisal years and the roll call showed one commissioner opposed the motion.
The Johnson City Commission adopted ordinance 49-51-26 on Aug. 6, 2026, setting the property tax rates for the 2026 tax year. Staff explained the ordinance sets county-specific rates: Carter and Sullivan counties at 15.342 and Washington County at 16.662 per the staff presentation.
Staff explained the differing rates reflect different reappraisal years in each county and the state's required equalization adjustments: more recent appraisals tend to lower the rate by aligning values closer to market value. "So the reason that they're different is because of reappraisal years," staff said, adding that the certified rate and equalization are set by the state.
After questions and a brief explanation about rate mechanics, a commissioner moved for approval. The roll call recorded one 'no' vote and the ordinance passed on second reading.
The action adopts the tax rates the city will use for billing in the upcoming year; staff noted that rate differences are an administrative consequence of varying reappraisal schedules across the counties, not a policy choice in itself.
