Office of the Metropolitan Trustee Community Resource Guide

COMMUNITY RESOURCE GUIDE

THE OFFICE OF

Welcome to Trustee Erica S. Gilmore’s Resource Guidebook

The Metropolitan Nashville Office of the Trustee presesnts our 2023 Official Resource Guidebook. This guidebook was created to assist our Davidson County Residents in becoming familiar with programs, departments, organizational partners, keywords, policies, and practices which fall under the jurisdiction of the Metropolitan Trustee.

Erica S. Gilmore, Trustee Trustee@nashville.gov

The Office of the Trustee is a Constitutional office that was established as a tax collection agency for each county in the state of Tennessee. The Trustee in Davidson County collects Real Property, Personalty and Public Utility Taxes. This office also administers the State of Tennessee Tax Relief Program, Tax Deferral Program, Tax Freeze Program, collects and processes Delinquent Taxes, Central Business Improvement District Taxes, Gulch Central Business Improvement District Taxes and Vegetation Liens.

Pay Your Property Taxes at First Horizon Bank

In cooperation with the Metropolitan Trustee’s Office, First Horizon Bank (formerly First Tennessee Bank) accepts Metro Davidson County property tax payments from October through February.

Go to our First Horizon Tax Payment site to read the terms and conditions listed on the web link below:

https://www.nashville.gov/departments/trustee/ pay-your-property-taxes-first-horizon

Important Dates

October 1st Tax Freeze & Tax Relief Programs Begin 1st Monday in October Tax Statements are mailed. The mailing of Tax Statements will continue until November.

Last day of February Deadline for Tax Statement Payments

April 5th

Tax Freeze and Tax Relief Program Deadline

Community Partners

Brian Sexton

Community Development Special Projects Manager

bsexton@nashville-mdha.org

“The mission of MDHA is to create affordable housing opportunities, support neighborhoods, strengthen communities, and help build a Greater Nashville.”

Metropolitan Development and Housing Agency (MDHA)

714 South Sixth Street, Nashville, TN 37206

www.nashville-mdha.org

MDHA’s Accessibility, HVAC, Homeowner Rehabilitation and Roof programs are available to qualifying Davidson County homeowners to help with various home repairs. Eligible projects include ramp installation, HVAC installation, window installation and roofing.

For more information, please contact Marchelle

Perry: mperry@nashville-mdha.org

Robin Zeigler

Historic Zoning Administrator

historicalcommission@nashville.gov

The Historic Zoning Commission shall review applications calling for the designation of historic overlay districts referring written recommendations to the Metropolitan Council. The Commission shall adopt design guidelines for each historic overlay district and apply those guidelines when considering preservation permit applications. Design guidelines relating to the construction, alteration, addition and repair to, and relocation and demolition of structures and other improvements shall be consistent with the National Historic Preservation Act of 1966, as amended. The Commission may consider testimony and evidence material to the type of historic overlay under consideration. In performance of its duties, the Commission and its staff may access the grounds of any land within its jurisdiction to make examinations and surveys or post public notices as required by this zoning code. Solely the associated base zoning district or an approved PUD master development plan shall govern the use of property located within an historic overlay district.

615-862-9776

https://www.nashville.gov/departments/historic-preservation/boards/ historic-zoning-commission

Alisha Haddock Senior Vice President, Director of Community and Economic Development

Ahaddock@thehousingfund.org

The Housing Fund provides resources and creative leadership to help individuals and communities create and maintain affordable and healthy places in which low- and moderate-income people live.

The Housing Resiliency Fund (Property Tax Relief)

Geographical Areas Support existing homeowners residing in following seven (7) zip codes: 37013, 37206, 37207, 37208, 37211, 37216, and 37218.

Program Goal: To help ensure low-to moderateincome families can keep their homes and maintain critical, long-term financial stability despite an increase in property taxes.

Program Function: The Housing Fund provides financial grants to help ensure low-to moderateincome families can keep their homes and maintain critical, long-term financial stability despite an increase in property taxes.

Contact Trantell Knight, Community Impact Specialist for info at 615-515-2209 and tknight@thehousingfund.org

Metro Action Commission

The MAC HOPE Rental Assistance Program helps with past due rent and utility payments. The Program prioritizes individuals below 50% AMI (Average Median Income) using a 60% set aside of our funding.

Must be at least 62 years of age.

If you qualify for Tax Relief, you qualify for Metro Action Commission for assistance with delinquency taxes.

Metro Action Commission will give up $500 towards delinquent taxes.

For more information, please call (615) 862-8860.

Andrea Barbour

Planner 2

andrea.barbour@nashville.gov

Metropolitan Nashville Planning Department

Metropolitan Nashville Planning Department provides design guidance, reviews zoning and subdivision applications, and shapes public policy related to growth, preservation, and development. The Planning Department also provides recommendations to the Planning Commission. We are committed to proactive, community-based planning founded on public participation, and to the building of livable, sustainable communities.

https://www.nashville.gov/departments/planning/land-development/ rezone-my-property (Rezone my property)

https://maps.nashville.gov/DevelopmentTracker/ (Follow applications filed with the Metro Planning Dept.)

https://maps.nashville.gov/ParcelViewer/ (Provides public access to parcel information)

John Manson Attorney

jmanson@lewisthomason.com

Lewis Thomason

John Manson, special counsel in the firm’s Nashville office. Our Trustee’s free informational events explore the topic of property taxes and their effect on the community. Attorney Manson brings a legal perspective that speaks about tax resources for home and business owners.

DISCLAIMER: Views and Advice are not reflective of the Office of the Trustee

Programs

TAX RELIEF PROGRAM- Qualifying homeowners aged 65 or older, disabled homeowners, as well as disabled veteran homeowners or their surviving spouses receive tax relief from the taxes due on their property.

https://www.nashville.gov/departments/trustee/ property-tax-relief

TAX FREEZE PROGRAM- Qualifying homeowners aged 65 and older can “freeze” the tax due on their property at the amount for the year they qualify, even if tax rates increase. .

For additional questions, call 615-862-6330 or email us at trustee@nashville.gov to speak with Tax Relief or Tax Freeze Specialist.

https://www.nashville.gov/departments/trustee/ services/apply-tax-freeze

More information on our Tax Relief & Tax Freeze programs are found in our Frequently Asked Questions section.

COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY AND RESILIENCY (C-PACER)

The Office of the Metropolitan Trustee is the administrator of this program. Commercial Property Assessed Clean Energy and Resiliency (C-PACER) is a financing approach that allows owners of commercial properties to seek long-term financing from private lenders for clean energy and resiliency improvements. Participating property owners repay the financing through voluntary special assessments placed on their properties, which are billed and collected as part of their annual property tax bills and then remitted to the private lender. Eligible improvements include measures that support energy efficiency, renewable energy generation, water conservation, and strengthening facilities from incurring physical damage. C-PACER does not affect the tax bills of property owners not participating in the program.

WHAT IS HISTORIC TAX ABATEMENT?

A tax abatement is a freeze on taxes granted by Metropolitan Nashville and Davidson County government to encourage specific activities such as local designation (historic preservation of local historic resources) and economic development. Tax abatements in Metro Nashville and Davidson County last for 10 years.

About Trustee Programs

GREEN BELT

Question: If a person purchases a house from a previous owner that participated in the Green Belt Program, are they able to qualify for the previous owner’s voucher?

Answer: No, if there is new ownership of the property, the new owner must apply for the program. If the new owner does not apply for the program, the person may be subject to roll back taxes on the Green Belt.

1. The taxpayer/owner has until March of the following year to apply/recertify the property under the Greenbelt Act.

2. The taxpayer/owner must notify the Assessor of Property in writing of their intent to terminate the classification under the Greenbelt Act.

3. The Assessor of Property will calculate the rollback tax amount if terminated and issue a Certificate of Correction to the Office of the Trustee.

4. The correction will be processed by the Office of the Trustee and a statement mailed to the new owner of record.

TAX RELIEF

Question: What is Tax Relief?

Answer: Tax Relief provides monies towards Seniors, Disabled Veterans, or a Widower’s property taxes.

Question: Why is it Important?

Answer: Because of the rapidly increasing property taxes. This program affords Seniors whose incomes typically decrease over time an opportunity to receive government assistance toward their property taxes.

Question: Can a property owner use a Tax Relief or Tax Freeze Voucher if they have recently inherited property from my deceased parents?

Answer: No. When an applicant is deceased, only the surviving spouse may use the tax relief voucher.

Question: Does a property owner have to pay property taxes on an inherited property from my deceased parents if they received a voucher from the Tax Freeze/Tax Relief Program??

Answer: The answer depends on the following:

• If applicant died in the prior tax year, regardless of who made presentation of the voucher, the voucher must be voided, and you will have to pay the full amount of the property taxes.

• If Applicant died during the tax year and taxes are paid after death, only a surviving spouse can present the voucher and receive the final payment.

• If applicant made presentation of the voucher AND paid the full amount of the taxes prior to their death, a final payment can be made to any duly appointed representative. Documentation is required to send the payment to anyone other than the surviving spouse. Acceptable documentation would be letters of administration issued by the court naming the

administrator or executor of the estate. If there is no documentation, the voucher must be voided. The final payment cannot be made to a third party without this documentation.

• If Applicant died during the tax year, taxes paid before death (credit given).

• If applicant made presentation of the voucher AND paid the balance of taxes, if any, prior to their death, voucher will be honored.

Question: If I bought a house from the previous owner that participated in the Tax Relief/Tax Freeze Program, am I able to qualify for their voucher?

Answer: No. if the new homeowner meets the criteria either as an elderly, disabled, disabled veteran, or a widow/er or a disabled veteran and the income limit qualifies, he will have to apply to get tax relief/tax freeze program.

Question: Where can I appeal my property taxes?

Answer: Property taxes are appealed at the Assessor of Property at the Metropolitan Office of Davidson County.

Property Tax Language

Tax

A tax is the primary purpose of raising revenue for the county and is required for residents to pay.

Fee

A payment for a specific service and is usually optional if a person chooses to use the service.

Property Tax

A tax levied on “real property” (land and buildings, both residential and commercial) or personal property (business equipment, inventories, and noncommercial motor vehicles).

Property, Real (Real Estate)

Includes the possession of, claim to, ownership of, or right to the possession of land and improvements.

Property, Personal (Personalty)

Includes all property not real property, both tangible and intangible.

Delinquent Tax Amount

The total amount of past due taxes on a property.

Property Tax Language

Levy

(Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by government.

Lien

A form of burden which usually makes specific property security for the payment of a debt. Usually a recorded document. Example: judgments, taxes, mortgages, deeds of trust, etc.

Lien Date

The time when taxes for any fiscal year become a burden on property.

Limitations, Statute of

The commonly used identifying term for various statutes which require that a legal action be commenced within a prescribed time after the accrual of the right to seek legal relief.

Lot

Generally, a portion or parcel of real property. Usually refers to a portion of a subdivision.

Property Tax Language

Release Of Lien

Recession of the encumbrance previously created by a tax lien. A Release of Lien is issued when the tax debt has been satisfied

Seizure and Sale

The act of taking possession and selling property belonging to an assessee in order to pay the lien of delinquent unsecured taxes.

Deed

A legal document that grants ownership to a piece of real estate or other property asset. A deed transfers the title of an asset to a new owner, and it is usually recorded in the local Office of the Register of Deeds.

Probate

Probate is a court-supervised legal process that may be required after someone dies. Probate gives someone--usually the surviving spouse or other close family member--legal authority to gather the deceased person’s assets, pay debts and taxes, and eventually transfer assets to the people who inherit them.

Property Tax Language

Will

a legal document that coordinates the distribution of your assets after death and can appoint guardians for minor children. A will is important to have, as it allows you to communicate your wishes clearly and precisely.

Estate Planning

The process by which an individual or family arranges the transfer of assets in anticipation of death. An estate plan aims to preserve the maximum amount of wealth possible for the intended beneficiaries and flexibility for the individual prior to death. Estate planning distributes the real and personal property to an individual’s heirs.

Greenbelt Act

The purpose of the Act is to help preserve agricultural, forest, and open space land. This is accomplished by valuing land based upon its present use, rather than at a highest and best use. When property is valued at its highest and best use, the threat of development can bring about land use conflicts, create high costs for public services, contribute to increased energy usage, and stimulate land speculation.

Property Tax Language

Greenbelt Assessment

An assessment that is the difference between the Greenbelt Assessment and the market value assessment that would have been applied if the property had not been in the program.

Rollback Taxes

Rollback taxes are the amount of taxes saved over a period of time that the land qualified as agricultural, forest, or open space. These taxes are not a penalty; but a recapture of the amount of taxes saved.

Market Value

Tennessee code defines market value as the amount at which property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of the relevant facts.