Property tax freeze topic of discussion at recent county steering committee meeting

During the Nov. 3 Steering Committee B meeting for the White County Board of Commissioners, one of the largest topics of discussion for the county came up: Property Tax Freeze.

The freeze was discussed during the budget process this summer, but now that the budget has passed, the commission wanted to revisit the idea and see its feasibility. While no decision was made that night, the committee took steps moving forward to decide between two big options: Property Tax Freeze or matching the state tax relief.

For reference before giving details about the committee’s discussion, there are 27 counties that have implemented a property tax freeze in Tennessee, with some of those counties and cities surrounding White County. Putnam County put in a tax freeze in 2024, and DeKalb County implemented one in 2023. The city of Crossville in Cumberland County implemented a tax freeze in 2017. The income limits for those tax freezes are as follows: Putnam at $61,920, DeKalb at $37,530, and Crossville at $49,170. The income limit means that the applicant for the freeze cannot exceed that much yearly income to qualify for the freeze.

During the October committee meetings, the topic was broached, but committee members wanted to get more information before moving forward to see if it was a feasible approach for White County. County Executive Denny Wayne Robinson gave updates on that information and discussions with others.

“Government is famous for seeing a problem and having the best of intentions of trying to fix it, but all the unintended consequences that goes along with it,” Executive Robinson said. “So, this needs to be thought out.”

He suggested a subcommittee be formed for the purpose of evaluating the property tax freeze issue. Some of the issues that the subcommittee would have to address would be the age range for the freeze, income of applicants, and the amount of property that can be frozen. The state has a maximum limit of five acres.

County Trustee Kathryn Adcock and Property Assessor Junior Jones answered the questions commissioners on the committee had about the process. Jones answered Commissioner Derek Hutchings’ question about how the property would be represented if a resident owned a farm or upwards 20 acres. Jones responded that the segment of the property frozen would be listed on a special card to be taxed. Jones showed his own property deed and numerical values to help provide examples for the commissioners.

Commissioner Dakota White asked Adcock the amount of the state’s assistance for property tax relief this year. She answered $115 and $617 for elderly and disabled. She also answered that there are 772 citizens on that relief that qualify as either elderly, disabled, widow or widower, or the 100% relief disabled veteran.

There was also a second option rather than a property tax freeze that Robinson shared. The property tax freeze would result in more labor for the property assessor’s office, naturally, so he suggested a ratio match based on that state tax relief program. The county could put forward a percentage, or match, the state’s relief each year.

Commissioner Hutchings spoke with DeKalb County’s trustee, as the county has both tax freeze and relief. The Trustee said that the relief program is easier on labor and management.

“I reached out to 10 different counties,” Adcock said. “I think I heard back from six, and manpower was the biggest and the confusion.”

She listed some of the hassles they shared with her. Adcock and Jones both agreed the relief match was a great help to residents, while being easier on labor and cost to their departments.

Hutchings then shared a point on the property tax freeze.

“If we did, it’s not going to help anybody for five years until we go through reappraisal again, because they’re going to be freezed and locked in at the rate they’re at now,” he said. “If we follow the relief program and set a percentage or dollar amount or whatnot, it can’t go into effect immediately. It would have to be the next budget cycle, but we could potentially have it effect next year instead of waiting five years.”

Since the effect would not have any results until the next budget cycle, the committee and Robinson do not want to rush to a decision.

“We’ll need Budget Committee and Financial Management involved with this,” Commissioner Cain Rogers said.

Hutchings then suggested scheduling a work session in January, so the committee tabled the discussion for next month to find a date for a work session.

To keep up with the committee’s discussion of the property tax freeze, residents can either attend the meetings each month on the third floor of the courthouse or watch the livestream at White County TN Commission.