The Assessor Has No Jurisdiction Over A Senior Tax Freeze - And Response (2)

  • Wednesday, June 22, 2016

In recent weeks, I have received questions regarding the senior tax freeze.  When I was sworn in as assessor of property, I swore that I would appraise, classify, and assess all taxable property of Hamilton County, according to the Constitution of Tennessee and the laws of the state; that I would truly report all persons who fail or refuse to list their taxable property or who have to my knowledge returned a fraudulent list; and that I would faithfully, impartially and honestly discharge my duties as assessor of property according to the law, to the best of my knowledge and ability, without fear, favor or affection.

 My staff also took an oath requiring them to do the same.

The assessor’s office appraises property.  We do this under the watchful eye of the state of Tennessee.  The assessor has no jurisdiction in a senior tax freeze.  We do not set tax rates.  We do not appraise property based on anyone’s ability to pay their taxes.  The state-mandated reappraisal is done to bring property values to current market values.  There is nothing arbitrary about the appraisals of Hamilton County.  After all property has been reappraised a new tax rate is set to produce the same as the previous year with it being revenue neutral.

The assessor of property’s office recently received the results of the yearly audit conducted by the Division of Property Assessments for the state of Tennessee.  After reviewing the 3rd and 4th quarters of the 2014-2015 year and the 1st and 2nd quarter of the 2015-2016 tax year the assessor’s office was found to be in compliance  with all requirements regarding visual inspections, map maintenance, sales listing and verifications, administrative functions including leasehold assessments reviews, exempt property reviews, mobile home park reviews, rollback calculations and new applications on agricultural properties, Assessment change notices, a completed assessment roll and the review of the County Board of Equalization’s compliance with TCA 67-a-401(c).  All of the categories were correct 100 percent.  I commend the office staff for their diligent work.  Our office has always been considered one of the best in the state of Tennessee of which I am extremely proud.

I have been held accountable to the people of this county and the state of Tennessee.  I have taken this role very seriously.  I realize that an office that is not in compliance with the state can be taken over by the state as has happened in other counties in Tennessee.   was appointed by the governor to serve on the State Board of Equalization, where I now serve as chairman and have seen counties fail to comply by the state of Tennessee Division of Property Assessments rules and the Tennessee Code. It is important that the assessor understand their position and the role they play in Hamilton County government.

Bill Bennett
Hamilton County Assessor of Property
Chairman of the State Board of Equalization

* * * 

It was good to read Hamilton County Assessor Bill Bennett's article concerning the recent audit by the Tennessee Division of Property Assessments. With so much bad news about corruption and inefficiencies in government offices this article was a breath of fresh air. The results of this report did not surprise me since the office has been one of the best in the state for the last forty plus years. 

The school board could take lessons from Mr. Bennett and his office. 

His office has been continually referred to as a model for excellence in assessing property by many organizations and individuals for years. The citizens of this county and state have been fortunate to have had Bill Bennett serve them. This good Christian man has unquestionable ability and honesty. He will be definitely missed when he retries on September 1, 2016. 

Of course I might be a little prejudice since I had the privilege of working in that office for 39 years, 19 for Bill and 14 for Claude Ramsey. 

Also I believe that if we elect Marty Haynes assessor that the excellent work will continue in this office and will probably get even better. With the reappraisal just around the corner, effective Jan. 1, 2017, it is crucial that we elect Marty to this very important position. The office, Hamilton County government and the public need his proven leadership abilities. Please join me in voting for the best man for the job, Marty Haynes.

James R. Gattis
Retried Director of Commercial and Industrial Property

 * * *  

I am a Democratic candidate for State Senate growing increasingly frustrated with the discussion about the Senior Tax Freeze in the race for Hamilton County Property Assessor. I would like to challenge the candidates for this office to discuss issues that actually fall within their jurisdiction, including but not limited to, the inclusion of LIHTC's in property assessments in Hamilton County. As a response to Mr. Bill Bennett's opinion published today, I have included my own below. 

In 2007, the Tennessee General Assembly gave local legislative bodies the ability to adopt a property tax freeze program to provide tax relief to low-income seniors (TCA 67-5-705). This issue has recently reemerged in the race for Hamilton County Property Assessor, with the Democratic candidate seeming to advance the idea as part of his platform. To be clear, the adoption of the Senior Tax Freeze program is not something the Hamilton County Assessor of Property has jurisdiction over, as has been pointed out at least once. As a Democrat, I worry about our seniors and want what is best for them. As a candidate, I am careful not make offers to potential voters that would be outside my jurisdiction if elected. I find it disappointing that a Democratic candidate would attempt to gain favor with Hamilton County seniors by appearing to make promises he knows he cannot keep, and more disappointing that other Democrats seem to be complicit in his strategy. 

If a property tax freeze for low-income seniors is ever to come to fruition in Chattanooga or Hamilton County, it will have to come in the form of a resolution or ordinance from the respective legislative bodies of those municipalities -- the Chattanooga City Council and/or the Hamilton County Commission. It is fair to point out here that at least one Democratic member of the Chattanooga City Council is a volunteer for the Democratic campaign for Hamilton County Property Assessor. That councilperson would be well within his jurisdiction to write and advocate for a resolution or ordinance to adopt the Senior Tax Freeze for Chattanooga, should he be so motivated. Perhaps he will wait to see if his candidate is elected to the position before deciding whether or not to advance a resolution. Maybe a Republican will get to it first. Maybe no one will ever get to it because they are too busy giving tax breaks to the wealthy, private development firms building luxury condos for college students. Who knows? 

What frustrates me most about this situation is that a program outside the jurisdiction of the office is dominating the conversation around property assessment in Hamilton County and detracting from the property assessment conversations we should be having. For example, conversations around the practice of including Low-Income Housing Tax Credits in the tax assessment of a property. This practice has been shown to effectively penalize the development of low-income housing by creating an excessive tax burden and cash flow problems that negatively impact both the developer and the property. In some cases, the tax burden for LIHTC developments ends up being even higher than the burden for market rate units. Although the law permits the practice, it is neither mandatory nor ethical. Whether or not it occurs is at the discretion of the Assessor of Property. In 2014, LIHTC properties in Hamilton County were the prime examples of over-taxation, drawing legitimate concern from the Tennessee Housing Development Agency. Their efforts to prohibit the practice at the State level have been so far unsuccessful—yet another failure of the Tennessee General Assembly.   

Thus, affordable housing remains a major issue facing Chattanooga and Hamilton County as economic inequality, poverty, and the cost of housing continue to increase. Surely, this an issue of value to the senior community, as well as to low-income families throughout the county and concerned citizens statewide. It will ultimately be the responsibility of the future Hamilton County Property Assessor to decide whether or not he will continue the practice of penalizing affordable housing development in Hamilton County. It is my wish that the candidates for this office discuss their positions on this issue, which clearly falls under their purview, rather than distracting us with promises that are not. 

Khristy Wilkinson
Democratic Candidate for State Senate, District 10

Latest Headlines
Opinion
Democratic View On Top State Senate Issues - March 18, 2024
  • 3/18/2024

Campbell bill seeks to save lives by studying suicide trends in Tennessee 3 p.m. Senate Regular Calendar — SB 1787 , by Sen. Heidi Campbell, would require state health officials to produce ... more

The Odor Of Mendacity - And Response (2)
  • 3/16/2024

The Fulton County judge, Scott McAfee, overseeing the Fani Willis prosecution of Donald Trump and eighteen other defendants has spoken. In response to a motion by defendants to remove Willis ... more

Capitol Report From State Rep. Greg Vital For March 15
  • 3/15/2024

General Assembly confirms new Tennessee State Supreme Justice Members of the General Assembly confirmed the appointment of Mary L. Wagner to the Tennessee Supreme Court in a joint session ... more