A resolution requesting the Davidson County Delegation to the Tennessee General Assembly to support an amendment to the Tennessee Constitution to authorize local governments to freeze the amount of property taxes paid by senior citizens.

WHEREAS, Article II, Section 28 of the Tennessee Constitution authorizes the Tennessee General Assembly to provide a program of property tax relief for low-income senior citizens; and

WHEREAS, Tennessee Code Annotated §5-9-112 allows county legislative bodies to appropriate funds for the purpose of providing assistance to low-income elderly residents, however, this authority is quite limited in scope; and

WHEREAS, on January 11, 2005, Senator Mark Norris introduced Senate Joint Resolution No. 1 to propose an amendment to the Tennessee Constitution to allow local legislative bodies to freeze the amount of property taxes paid by taxpayers sixty-five years of age or older; and

WHEREAS, the Metropolitan Government is limited in its taxing authority to ad valorem property taxes, the local option sales tax, and the vehicle regulatory license fee; and

WHEREAS, many senior citizens in Nashville and Davidson County are on a fixed income, and have great difficulty paying the substantial property tax increases that have been required for the operation of the Metropolitan Government; and

WHEREAS, it is fitting and proper that the Tennessee General Assembly support a constitutional amendment allowing local government to provide additional tax relief to senior citizens.

NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. That the Metropolitan County Council hereby goes on record as requesting the Davidson County Delegation to the Tennessee General Assembly to support an amendment to the Tennessee Constitution to authorize local governments to freeze the amount of property taxes paid by senior citizens.

Section 2. The Metropolitan Clerk is directed to send a copy of this Resolution to each member of the Davidson County Delegation to the Tennessee General Assembly and the Davidson County Congressional Delegation.

Section 3. That this Resolution shall take effect from and after its adoption, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Charlie Tygard, Eric Crafton