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2014 Sumner County Property Tax Timeline

On November 3rd, 2014 the Sumner County Commission voted to set the current property tax rate to $2.50 per $100 of assessed value (or 2.5%), which is slightly less than the rate of 2002. The following is a timeline of events leading up to setting the new tax rate.

July 1, 2014
Sumner County leaders (including mayors, commissioners, and county officials) requested that the State Board of Equalization review the 2014 property assessment because Sumner County Assessor John Isbell changed values of over 25,000 parcels outside of the appeals process resulting in a county-wide devaluing of property by 1.59%. This delayed the County Commission setting the tax rate.

September 2, 2014
New County Commissioners were sworn into office before the property appraisal issues were resolved and a tax rate could be set.

September 15, 2014
The State Board of Equalization issued a letter to the Sumner County Assessor describing inconsistencies and concerns with the changes in appraisals of the 25,000 parcels of property, stating that Mr. Isbell failed to provide documentation or justification for the changes.

September 15, 2014
In response to the findings of the State Board of Equalization, the County Commission requested that the Sumner County Board of Equalization review the assessment changes made by the Sumner County Assessor.

October 6-20, 2014
The Sumner County Board of Equalization met three times to reconsider assessment changes of Sumner County property owners resulting from the 2014 Reappraisal by the Sumner County Assessor.

October 20, 2014
After the County Board of Equalization’s meetings, the process of setting the tax rate resumed. At the regularly scheduled County Commission meeting, Chairman Decker notified the Commission that there would be a special called session of the County Commission to adopt the tax rate in the next two weeks.

October 22, 2014
The Sumner County Clerk issued a Notice of a Special Called Meeting of the County Commission to adopt the 2014 Tax Rate, twelve days in advance of the November 3, 2014 meeting. The notice was published in Hendersonville Star News and the Gallatin News Examiner. The notice was titled “Notice of Intent to Exceed Certified Tax Rate.”

Meeting notice published in area newspapers and on the Sumner County Commission website: http://www.sumnertags.com/Commission/Notice_of_Meetings

 October 24, 2014
The notice of the Special Called Meeting of the County Commission was published on the Sumner County website. The notice was titled “Notice of Intent to Exceed Certified Tax Rate.”

Notices of the Special Called Meeting of the County Commission were published twice in Hendersonville Star News and the Gallatin News Examiner (October 22 and October 31).

October 31, 2014
A second notice of the Special Called Meeting was published in the Hendersonville Star News and the Gallatin News Examiner. The notice was titled “Notice of Intent to Exceed Certified Tax Rate.”

November 3, 2014
The Sumner County Budget Committee met. Sumner County Finance Director, David Lawing, delivered a presentation to the committee and the attending public about the county’s financial health. Based on the fiscal challenges facing the county, he recommended a $2.50 tax rate.

Excerpt from Sumner County Finance Director, David Lawing’s presentation delivered at the November 3rd called meetings.

November 3, 2014
The Sumner County Commission met following the budget committee meeting. The agenda items included the 2014 Sumner County property tax rate. Chairman Decker opened the floor for public comment on agenda items, but no member of the public chose to speak. The Commission discussed the tax rate and voted to set the 2014 tax rate at $2.50 per $100 of assessed value. Several commissioners debated the issue, but those in opposition failed to offer amendments or alternatives. (In contrast, the last time the tax rate was amended in 2003, there were eight different rates proposed during the meeting.)  The Commission voted to set the 2014 tax rate at $2.50 per $100 of assessed value.

November 17, 2014
At the following commission meeting the agenda did not include the tax rate, which was set at the November 3rd meeting. The county commission meeting rules confine public comments to current agenda items only. The Commission voted to uphold the rules, which don’t allow comments on any non-agenda items, including the tax rate.

Sumner County property tax rates from 2002 to 2014. The 2002 tax rate was $2.54 per $100 of assessed value; the current rate is $2.50.