Welcome to Trustee Erica S. Gilmore’s Resource Guidebook
The Metropolitan Nashville & Davidson County Office of the Trusteepresentsour2ndEdition2024-2025OfficialResource Guidebook. This guidebook was created to assist our Davidson County residents in becoming familiar with programs, departments, organizational partners, keywords, policies, and practices that fall under the jurisdiction of the MetropolitanTrustee
The Office of the Metropolitan Trustee collects Davidson County real property, personalty, and public utility taxes, ensuring that the county’s financial resources are properly gatheredtosupportpublicservicesandinfrastructure
In addition to property tax collection, the Trustee’s Office administers Property Tax Relief & Tax Freeze programs, which lower the property tax burden for eligible elderly, disabled,andincome-qualifyingresidents.
Additionally,theTrustee’sOfficeadministersNashville’s C-PACER Program, which provides financing options for energy-efficientandresilientbuildingimprovements.
The Commercial Property Assessed Clean Energy and Resiliency (C-PACER) Program, administered through the Office of the Metropolitan Trustee, offers commercial property owners an affordable means to invest in ecofriendly, energy-efficient, and resilient building upgrades. This long-term, low-cost financing is repaid through a voluntaryassessmentonthepropertytaxbill.
Acrosscommercialrealestatesectorsthatspanhospitality, healthcare,office,multifamily,retail,andindustrial,property owners are able to cover the cost of HVAC, lighting, and buildingenvelopeimprovementswithC-PACER.
Commercial property owners are also able to finance renewable energy, control systems, stormwater, water conservation, and other upgrades which improve efficiency andresiliencywithC-PACER
Metropolitan Trustee Erica S. Gilmore's office was the first in TennesseetoadministertheC-PACERProgram,launchingit inDavidsonCountyin2023.
Voluntary special assessment on property taxbillforfinancingrepayment
Eligible Uses
Location
New construction or improvements that enhanceatleastoneofthefollowing: Energyefficiency Resiliency Sustainability
Property must be located within Davidson County *Criteriasubjecttochange
Contact:C-PACERAdministratorJamesHarris
james.harris2@nashville.gov (615)862-8825
OfficeoftheMetropolitanTrustee TaxFreezeProgram
The Property Tax Freeze Program is a Metropolitan Government-funded initiative that allows eligible elderly homeowners in Davidson County to "freeze" the property tax paymentamountontheirprimaryresidence.
This “freeze” eliminates the burden of future increases in propertytaxesbylockinginthesametaxpaymentamount goingforward Thisprogram,administeredonlythroughthe Office of the Metropolitan Trustee, serves Nashville and Davidson County area residents ages 65+, whose incomes donotexceedtheannualqualifyingincomelimit
2024PropertyTaxFreezeProgramEligibilityCriteria:
Age65+AND2023qualifiedincome mustnotexceed$60,000
Note: Each October, the Trustee’s Office mails Tax Relief and/or Tax Freeze vouchers to enrolled residents which mustbesignedandreturnedbythefollowingApril5thto remainenrolled.
The Property Tax Relief Program is a state and Metropolitan Government-funded initiative that reduces the property tax burden for eligible older Nashvillians, 100% disabled veterans anddisabledhomeowners.
Note: Each October, the Trustee’s Office mails Tax Relief and/or Tax Freeze vouchers to enrolled residents which mustbesignedandreturnedbythefollowingApril5thto remainenrolled
As defined by state law, qualifying income is calculated using specific lines from one’s federal tax return It is determined by taking the Adjusted Gross Income (AGI) fromline11ofForm1040,subtractingthetaxableamount ofSocialSecurityfromline6B,andthenaddingbackthe fullamountofSocialSecurityfromline6A.
Formula:Form1040Lines(11-6B+6A)
Note: This is a general formula and may vary per individualcircumstances
“Do Tax Relief/Freeze benefits transfer when inheriting a propertyfromadeceasedfamilymember?”
The Tax Relief/Freeze benefits do not automatically transfer to the heir. Only a surviving spouse may continuereceivingthebenefits.Iftheoriginalapplicantis deceased,theheirmustapplytoenroll.
Yes, if a married couple is separated but not legally divorced, both spouses ' incomes are included when determiningeligibility.
OfficeoftheMetropolitanTrustee
GeneralFAQs
“Where can Davidson County residents appeal property taxes?”
Property taxes can be appealed at the Metropolitan AssessorofProperty'sOfficelocatedacrossthehallfrom the Metropolitan Trustee’s Office on the 2nd Floor of the HowardOfficeBuilding
“DoesFirstHorizonBankacceptpropertytaxpayments?”
In cooperation with the Metropolitan Trustee’s Office, participating First Horizon Banks accept Metro Davidson County property tax payments from October - February Only full payments are accepted Payments for each property must be submitted with the original property tax statement (vouchers/stubs) Payments are only acceptedforthecurrentpropertytaxpaymentyear Visit wwwfirsthorizoncom for a list of participating banks in DavidsonCounty
Greenbelt benefits do not automatically transfer to the newowner.Anewapplicationforprogrambenefitsmust be submitted. The deadline to apply or recertify a property under this program is December 31st of each taxyear.TheGreenbeltprogramisadministeredthrough theMetropolitanAssessorofProperty'sOffice.
(615)862-7970
Metro Nashville’s Historic Zoning Commission ensures that development and renovations protect and preserve the architectural and historical character of designated historic districtsandproperties.
The Historic Zoning Commission’s Historic Property Tax Exemption Program provides a partial 10-year tax exemptionforpropertyownersofendangeredbuildingsina local historic overlay. The Office of the Metropolitan Trustee collects the structure’s improved abated value. Each year, the Trustee’s Office will deduct the approved abatement amountfromtheimprovedvalueforbillingpurposes.
Property owners may benefit from the Federal Historic Rehabilitation Tax Credit (HTC) Program, which provides a 20%historictaxcreditforcertifiedhistoricstructures Inorder tobecomecertified,projectsmustbereviewedbytheState Historic Preservation Office and the Technical Preservation Services division of the National Park Service. Applicants shouldcontacttheTennesseeHistoricalCommissionbefore startingaproject.
The Housing Resiliency Fund is a nonprofit organization focused on providing affordable housing solutions and fostering community development within the Nashville area.
TheHousingFundhelpseligiblelow-incomeandmoderateincome residents secure and maintain affordable, healthy homesthroughfinancialaid,education,andadvocacy
The Housing Fund provides low-interest loans and financial assistance for home purchases, home improvements, and affordablerentalhousingdevelopment.
The Housing Fund's Property Tax Relief Program provides financial assistance to eligible Davidson County homeowners facing increased property taxes There is no agelimittothisprogram
TheHousingFundalsoofferspropertytaxrelieftononprofits or small landlords that are providing subsidized or naturally-occurringhousing.
The applicant must own and currently reside in the property(rentersdonotqualify).
Income threshold requirements must be met based on thenumberof peopleinahousehold.
Note:applicationsarereceivedonacycle.
MetropolitanActionCommission
(615)862-8860
Metro Action Commission (MAC) brings stability to the residentialconstructionindustryandrelatedindustriessoas to assure a steady flow of production of new housing units
MAC provides several programs to support low-income residentsandseniorsinDavidsonCounty.
MAC’s Property Tax Assistance Program offers up to $500 for past-due property taxes to income-eligible residents ages60+.
MAC’s Senior Services Program supports residents ages 60+byprovidingassistancewithmortgage,rent,waterbills, and delinquent property taxes. The Emergency Assistance Program supports essential needs for residents who have experienced a loss of income within the last 60 days. The Utility Assistance Program (LIHEAP) helps low-income householdsmanagethecostsofenergyresources
The Metropolitan Development and Housing Agency (MDHA) develops and manages affordable housing, including Section 8, providing rental assistance to low-income families,seniors,andindividualswithdisabilities
TheOfficeoftheMetropolitanTrusteehousestherecordsfor Tax Increment Financing (TIF) projects, which are used by the Metropolitan Development and Housing Agency (MDHA) tofundimprovementsandrevitalizationefforts
The Home Repair Program assists low-income to moderate-income Davidson County households by addressinghousingsystemupdates,accessibilityconcerns, and energy efficiency improvements that impact health andsafety.
Note: The MDHA Home Repair Program application window will reopen mid-2025 Find more information online
The Metropolitan Nashville Planning Department ensures that land use and development are planned in a transparent, organized, and regulated manner This process is designed to balance the needs of residents and businesseswhilefosteringsustainablegrowth
The Planning Department shapes Nashville’s development by providing public policy guidance, enforcing zoning regulations, and creating a comprehensive 'Master Plan' to supportsustainablegrowthalignedwithcommunitygoals.
The department also reviews zoning and subdivision applications from property owners and developers to ensure projects adhere to established guidelines and contributetoalivable,future-focusedNashville.
er adults igned to rograms promote health and well being, reducing isolation and enrichingthelivesofallparticipants.
Music for Seniors works with local musicians to share free live music programs with older adults Their daytime concertsbringhigh-qualitymusicdirectlytoseniorcenters, nursinghomes,andcommunityevents.
The organization also engages seniors through interactive programs, including sing-alongs, music lessons, and workshops. These activities encourage creativity, cognitive stimulation,andsocialconnection
Upcomingprogramscanbefoundonline.
MusicforSeniors
161RainsAve,Nashville,TN37203
www.musicforseniors.org
connect@musicforseniors.org
RebuildingTogetherNashville
(615)297-3955
Rebuilding Together Nashville (RTN) is a nonprofit organization that provides free home repairs, modifications, and upgrades to low-income homeowners, ensuring vulnerable Nashvillians can live in safe, healthy, and comfortableenvironments.
Rebuilding Together Nashville’s Safe and Healthy Home Improvement Program (SHHIP) addresses critical health and safety hazards present in the homes of low-income olderadults,veterans,anddisabledresidents.
RTN’sTargetedCommunityinitiativesaremulti-year,placebased initiatives to preserve affordable homeownership, prevent resident displacement, and revitalize community spaces TheseinitiativesconcentrateRTN’shomerepairand community revitalization work in a single, high-need community in the path of gentrification. Rebuilding Together is currently working in the Greater Bordeaux communityandtheDickersonPikeCorridorcommunity.
Eligibility requirements, target community maps and more programinformationcanbefoundonline.
Root Nashville is a citywide tree-planting campaign dedicated to growing Nashville’s urban tree canopy Cumberland River Compact and the Metro Government created the Root Nashville campaign to facilitate largescale tree planting efforts throughout city neighborhoods, communities, and public spaces. Root Nashville aims to plant500,000treesacrossDavidsonCountyby2050.
Root Nashville bridges the gap between Davidson County’s green neighborhoods and its tree-sparse neighborhoodsagapthatcorrelateswithsocioeconomicandracialfactors
Community members can receive up to three free trees throughRootNashville’sTreesforNeighborhoodsinitiative.
The Tennessee Housing Development Agency (THDA) is a state agency that provides financial assistance, education, and resources to help Tennesseans obtain and maintain affordableandsafehousing.
THDA offers affordable housing options for low-income and moderate-income individuals and families This includes offering low-interest mortgage loans, down payment assistance, and rental assistance programs including Section8.
Additionally, the agency provides homeownership education and counseling services, administers disaster recovery programs and funding, and administers grants andtaxcreditsthatincreaseaffordablehousing
Comprehensiveprogramdetailscanbefoundonline.
TennesseeHousingDevelopmentAgency
AndrewJacksonBuilding,3rdFloor
502DeaderickSt,Nashville,TN37243
www.thda.org
info@thdaorg
(855)237-2673
Created through the Tennessee Valley Authority (TVA), the TVA EnergyRight program helps homeowners, renters, businesses, and industries reduce energy consumption and lowerenergycosts.
The TVA EnergyRight program offers a variety of assessments, incentives, and rebates to residents to improveenergyefficiency
TVA EnergyRight’s Home Uplift Program helps provide free energy efficiency upgrades to low-income homeowners to help reduce energy bills and improve home comfort. Income-eligiblecustomersreceiveanaverageof$10,000in free home energy upgrades such as HVAC units, attic and wall insulation, appliances, electric water heaters, and windows
United Way of Greater Nashville is a leading nonprofit organization that builds healthier communities through fundraising, programs, and partnerships United Way addresses critical needs in areas such as financial stability, education,andhealth
The IRS, in partnership with the United Way of Greater Nashville, offers the Volunteer Income Tax Assistance (VITA) program, which provides free tax preparation services for qualifying taxpayers. Instead of paying to file taxes, Davidson County residents whose 2023 income did not exceed $70,000 can receive assistance from IRScertifiedvolunteers,eitherinpersonoronline.
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PropertyTaxGlossary
Appeal
Aformalrequestbyapropertyownertohavetheirproperty tax assessment reviewed for accuracy, with the goal of potentially reducing their tax obligation if an error or overvaluationisfound.
AppraisedValue
The estimated value of a property as determined by a government assessor, used as the basis for calculating propertytaxes
AssessedValue
The value of a property as determined by the assessor, typically a percentage of the appraised value, used to calculatepropertytaxes
Bill(Statement)
Adetailedrecordthatoutlinestheamountofpropertytaxes owed, including any credits, payments, or remaining balance.TheMetropolitanTrustee’sOfficemailsstatements toresidentsbeginninginOctober.
C-PACERProgram(pg.5)
The Commercial Property Assessed Clean Energy and Resiliency (C-PACER) Program, administered through the Office of the Metropolitan Trustee, offers commercial property owners an affordable means to invest in ecofriendly,energy-efficient,andresilientbuildingupgrades.
Credits
Reductions applied to the amount of property tax owed, typicallyaspartofataxreliefprogramorotherincentive.
PropertyTaxGlossary
Deed
A legal document that transfers ownership of real estate to a new owner, usually recorded in the local Office of the RegisterofDeeds.
DelinquentTaxAmount
Thetotalunpaidpropertytaxesthatareoverdue
Equity(Owner’sInterest)
Net ownership The difference between how much money one’s property is worth and how much money is still owed onmortgage
(Marketvalue–Mortgagebalance=Equity)
Escrow
Amortgageescrowisanaccountmanagedbyathirdparty to collect and pay property taxes and insurance premiums onbehalfofthehomeowner.
EstatePlanning
Estate planning involves arranging for the management anddistributionofaperson'sassetsintheeventofdeathor incapacitation.
Fee
Apaymentmadeinreturnforrightsorservices.
GreenbeltAct(pg 12)
A law that allows qualifying agricultural, forest, or open spacelandtobetaxedbasedonitscurrentuseratherthan its market value, helping to preserve green spaces; assessed and administered through the Metropolitan AssessorofProperty’sOffice.
PropertyTaxGlossary
HomesteadExemption
A legal protection that shields a portion of a homeowner’s primary residence from certain creditors in cases of financial hardship, such as bankruptcy, debt collection, or thedeathofaspouse.InTennessee,thisexemptionprotects homeequitybutdoesnotreducepropertytaxes.
Levy
The act of imposing taxes or fees for government services; canalsorefertothetotalamountofthesetaxesorfees.
The date when real or personal property taxes become a legal claim, allowing the Metropolitan Government to acquire the property in the future if the original owner no longerholdsit,ensuringunpaidtaxesarecollected
Theestimatedamountapropertywouldsellforontheopen market, often higher than the appraised or assessed value thatisusedfortaxpurposes.
PropertyTaxGlossary
Mortgage
Aloanusedtopurchaseormaintainahome,plotofland,or other real estate The borrower agrees to pay the lender over time, typically in a series of regular payments divided into principal and interest The property then serves as collateraltosecuretheloan.
Parcel
A specific piece of land or property that is identified by a uniqueparcelnumberfortaxassessmentandidentification purposes. Parcels numbers are usually located on the upper-right corner of property tax statements, listed as account numbers. Parcels numbers are listed online through the Metropolitan Trustee’s website and Metropolitan Property Assessor’s website. They can also be foundondeedsandtitles.
Principal
1) The original amount of a loan, excluding interest. Interest ischargedbasedontheunpaidprincipalofaloanorcredit account.
2)Theremainingbalanceofaloan,excludinginterest.
Probate
A court-supervised process that may be required after someone dies, especially if there is no will. Probate gives someone usually the surviving spouse or another close family member legal authority to gather the deceased person’s assets, pay debts and taxes, and eventually transferassetstothepeoplewhoinheritthem.
PropertyTaxGlossary
Property,Personal(Personalty,Business)
Includes includes all property not categorized as real property Itcanbetangible,suchasfurniture,appliances,or artwork, or intangible, like digital assets or intellectual property
Property,Real(RealEstate)
A parcel of land and structures that are permanently attached to the land. Real property encompasses the interests, benefits, and rights inherent in the ownership of realestate.
PropertyTax
A tax levied on real property (i.e. land and buildings, both residential and commercial) or personal property (i.e. businessequipment,inventories,andnoncommercialmotor vehicles).
Prorate
Tax proration is when property taxes are fairly divided between buyer and seller so that each party is paying only forthosedayswhichtheyowntheproperty.
QualifyingIncomeLimit
The maximum income level set by the state government to determine eligibility for certain tax relief programs, such as theTaxRelieforTaxFreezeprograms.
Note:Stateformulacalculationlistedonpage11
ReleaseofLien
The removal of a legal claim on property, issued when the taxdebtisfullypaid.
PropertyTaxGlossary
RollbackTaxes
Taxes that are retroactively assessed when a property previously benefiting from a special tax status (such as under the Greenbelt Act) changes use, ownership, or no longerqualifiesforthereducedtaxrate
The time limit for initiating legal action to collect unpaid property taxes Once this period expires, further legal collectioneffortsmaynolongerbepossible
Tax
A mandatory payment collected by the county to fund publicservicesandinfrastructure.
TaxFreezeProgram(pg 7)
The Property Tax Freeze Program is a Metropolitan Government-funded initiative that allows eligible elderly homeowners in Davidson County to lock in their current propertytaxpaymentamountontheirprimaryresidence
TaxReliefProgram(pg 8)
AstateandMetropolitanGovernment-fundedprogramthat reduces the property tax burden for eligible older adults, disabled veterans, and disabled homeowners through tax credits.
PropertyTaxGlossary
TaxRoll
A comprehensive record of all properties within a given jurisdiction that are subject to property tax It includes detailed information about each property and the correspondingtaxesassessed
Title
A legal document that proves the ownership of real property, suchasadeedforahouse.
Trust,Irrevocable
A trust that cannot be modified or revoked by the grantor once it is established. The grantor permanently transfers ownership of the assets to the trust, relinquishing control overthem.
Trust,Revocable(LivingTrust)
A trust that can be changed during the grantor's lifetime, allowingthegrantortomaintaincontrolovertheassets.
Voucher
Adocumentorcertificatethatprovidesproofofeligibilityfor a reduction in property taxes, such as through Tax Relief or TaxFreezeprograms.
Will
A will and last testament is a document that directs the dispositionofone’sassets,suchasbankbalances,property, orprizedpossessions.Itwilldetailwhoistoreceiveproperty and in what amount. It can establish guardian arrangementsforsurvivingdependents.
As a Nashville native, I’ve witnessed how inflation, gentrification, and rising costs have made it increasingly difficult for homeowners to keep pace with our city’s rapid growth.
As your elected Trustee, I am helping Davidson County residents stay in their homes while putting money back in theirpockets.
ShapedbytheinsightsandexperiencessharedbyDavidson Countyresidents,thisCommunityResourceGuidehighlights practical resources that allow residents to easily access essentialservicesandfinancialrelief
