A resolution requesting the Davidson County Delegation to the Tennessee General Assembly to introduce and enact the necessary enabling legislation to allow the Metropolitan Government to freeze property taxes for senior citizens in accordance with the recently adopted amendment to the Tennessee Constitution.

WHEREAS, over the past several years, the Metropolitan Council has advocated for state legislation to provide additional property tax relief for senior citizens; and

WHEREAS, on November 7, 2006, the voters of the State of Tennessee overwhelming voted to amend the Tennessee Constitution to allow the General Assembly to authorize local governments to freeze the amount of property taxes paid by senior citizens; and

WHEREAS, under the tax relief program approved by the recently adopted Constitutional amendment, taxpayers sixty-five years of age and older would pay property taxes on their personal residence in an amount not to exceed the amount paid at the time the legislation was adopted or at the time the taxpayer turns sixty-five, whichever is later; and

WHEREAS, the Constitutional amendment further provides that taxpayers whose income or wealth exceeds an amount to be determined by the General Assembly are not eligible to receive the property tax relief; and

WHEREAS, it is fitting and proper that the Tennessee General Assembly, once it convenes in January 2007, act swiftly to adopt the necessary legislation to allow the Metropolitan Government to freeze property taxes for qualifying 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 introduce and enact necessary enabling legislation to allow the Metropolitan Government to freeze property taxes for senior citizens in accordance with the recently adopted amendment to the Tennessee Constitution.

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.

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: Michael Craddock, Parker Toler, Ludye Wallace, Eric Crafton, Charlie Tygard