ML18019A906
| ML18019A906 | |
| Person / Time | |
|---|---|
| Site: | Clinch River |
| Issue date: | 05/30/2016 |
| From: | Roberts R Univ of Tennessee County Technical Assistance Service (CTAS) |
| To: | Office of New Reactors |
| Fetter A | |
| References | |
| Download: ML18019A906 (32) | |
Text
Tennessee County TAX STATISTICS FY 2016 226 Capitol Boulevard, Suite 400 Nashville, TN 37219 l Phone: (615) 532-3555 l ctas.tennessee.edu Promoting better county government through direct assistance to county officials and their associations.
May, 2016
Dear County Ocial:
The following text and tables represent our 38th edition of tax statistics for county governments in Tennessee. The information provided is the most current as of the date of publication; however, changes will no doubt take place due to the dynamic nature of county government.
Information on local litigation taxes is not included in our report. Most counties do levy these taxes in varying amounts and for a myriad of purposes. Its ease of passage (resolution) has made it a popular source of much needed revenues.
It is our legislative mandate to provide county ocials with information useful in the operation of their oces. We hope you "nd this report bene"cial in analyzing revenue sources available to county government. If CTAS can provide other information relating to this report, please contact us.
For this and other CTAS publications and information, you are invited to visit the CTAS website at ctas.tennessee.edu.
Sincerely, Robin Roberts Executive Director 226 Capitol Boulevard, Suite 400 Nashville, TN 37219 l Phone: (615) 532-3555 l www.ctas.tennessee.edu Promoting better county government through direct assistance to county ocials and their associations.
1
Table of Contents Property Taxes..3 Table 1 Property Tax Rate by Fund FY 2016...4 Table 2 Property Tax Rate Comparisons from FY 2015 to FY 2016 Ranked by Rate Change....9 Table 3 Amount of Property Tax Revenue Generated on One Cent of the Property Tax Rate 2015...11 County Local Option Sales Tax........................................................................................................12 Table 4 Local Option Sales Tax Rates, Single Article Cap, and Effective Date.. 14 Table 5 Countywide Local Option Sales Tax Collections FY 2016....15 County Motor Vehicle Tax.16 Table 6 County Motor Vehicle Tax Rates FY 2016......17 Table 7 Motor Vehicle Registrations 2015......18 Hotel/Motel Tax....19 Table 8 Hotel/Motel Tax Rates and Distribution FY 2016..20 County Mineral Severance Tax.....23 Table 9 Mineral Severance Tax Rates and Distribution FY 2016....24 Adequate Facilities and School Facilities Taxes...26 Table 10 Adequate Facilities and School Facilities Taxes and Fees Distribution.....27 Summary of Major County Tax Rates......28 Table 11 Summary of Major County Tax Rates....29 2
County Property Tax Rates by Fund 1
The county property tax is the most important source of revenue for county governments.
The tax is levied on all real and personal property based on the classi"cation and value of the property unless the property is exempt.
2 Tax revenues may only be used for the purposes for which the tax is levied. The county legislative body sets the rate of the tax by a deadline dependent on the countys budget law.
However, some counties do not adopt a budget until after the speci"ed deadline, in which case operations continue under a continuation budget remaining in eect until a new budget is adopted.
Rates adopted by type of fund for "scal year 2016 are shown in Table 1. Note that not all rates are levied countywide. These instances occur for a variety of reasons. For example, certain services that cities provide to city residents are not provided outside city boundaries. Another example is in the case of special school districts, which have their own taxing jurisdictions. In those cases, the total tax rate re"ected in the last column shows the rate paid by a county taxpayer living in the special district jurisdiction. Notes at the end of Table 1 provide detail on the purposes for which taxes are levied for special revenue and special purpose funds.
The information shown in Table 2 compares the total tax rate adopted in "scal year 2016 with the previous year and is ranked by amount of rate increase. There are twenty-eight counties showing increases ranging from $0.003 to $0.519. In these counties, the percentage increase ranged from less than one percent to 25.24 percent.
Table 3 shows how much revenue one cent of the property tax generates in each county if each county collected 100 percent of property taxes. This table illustrates the dramatic variations in county property tax bases across Tennessee, with the lowest in Lake County generating $8,818 on one cent of its property tax rate, to Davidson County (Metro Nashville-Davidson) generating more than $2 million on one cent of its property tax rate.
For more detail regarding the county property tax, go the CTAS website at ctas.tennessee.edu. Click on CTAS Reference Materials, and it will take you to e-Li where you can conduct a search on the property tax or any other item of interest related to county government.
The legal authority for the property tax is the Tennessee Constitution, article II, § 28; Tennessee Code Annotated (T.C.A.)
1 Title 67, Chapter 5, Parts 1 through 28.
T.C.A. § 67-5-101 2
3
County/Area General Fund Other General Fund or Special Revenue Fund Highway /
Public Works Fund General Purpose School Fund School Transpor-tation Fund Education Debt Service Fund School Capital Projects General and Other Debt Service Funds Rural Debt Service Fund Capital Projects Funds Solid Waste Fund Special/
Local Purpose Fund County Tax Rate Fire Tax Special School District Total Tax Rate Anderson inside Clinton 0.7373 0.0282 0.0448 1.6105 0.1644 0.1063 0.0016 0.0658 2.7589 2.7589 inside Oak Ridge 0.7373 0.0282 0.0448 1.6105 0.1063 0.0016 0.0658 2.5945 2.5945 outside Clinton and Oak Ridge 0.7373 0.0282 0.0448 1.6105 0.1644 0.1063 0.0314 0.0016 0.0658 2.7903 2.7903 Bedford 1.11 0.04 1.02 0.1 2.27 2.27 Benton 1.2 0.09 1.517 0.078 0.065 2.95 2.95 Bledsoe 1.0069 0.7875 0.041 0.2505 0.1303 2.2162 2.2162 Blount 0.88 1.07 0.04 0.48 2.47 2.47 Bradley inside Charleston 0.5349 0.0277 0.1276 0.8609 0.0016 0.2674 0.052 1.8721 1.8721 inside Cleveland 0.5349 0.0277 0.1276 0.8609 0.0016 0.2674 0.052 1.8721 1.8721 inside urban fringe "re district 0.5349 0.0277 0.1276 0.8609 0.0016 0.2674 0.052 1.8721 0.344 2.2161 outside urban fringe 0.5349 0.0277 0.1276 0.8609 0.0016 0.2674 0.052 1.8721 0.4212 2.2933 Campbell 0.9565 0.0478 0.1075 0.5964 0.124 0.1786 0.2392 2.25 2.25 Cannon 1.41 0.2 0.88 0.03 0.16 2.68 2.68 Carroll Bruceton-Hollow Rock SSD 1.0554 0.08 0.14 0.12 0.09 1.4854 1.4786 2.964 Huntingdon SSD 1.0554 0.08 0.14 0.12 0.09 1.4854 1.0729 2.56 McKenzie SSD 1.0554 0.08 0.14 0.12 0.09 1.4854 1.277 2.7624 South Carroll SSD 1.0554 0.08 0.14 0.12 0.09 1.4854 1.5234 3.0088 West Carroll SSD 1.0554 0.08 0.14 0.12 0.09 1.4854 1.3486 2.834 outside special school districts 1.0554 0.08 0.14 0.12 0.09 1.4854 1.4854 Carter 1.015 0.130 1.060 0.245 2.45 2.45 Cheatham inside Ashland City Rural Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.2496 3.1506 3.1506 inside Harpeth Ridge Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.1585 3.0595 3.0595 inside Henrietta Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.1504 3.0514 3.0514 inside Kingston Springs 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.256 3.1570 3.1570 inside Pegram Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.2458 3.1468 3.1468 inside Pegram Rural Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.2347 3.1357 3.1357 inside Pleasant View Rural Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.2396 3.1406 3.1406 inside Two Rivers Fire District 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 0.1811 3.0821 3.0821 outside "re districts 1.3018 0.075 1.085 0.1892 0.045 0.086 0.119 2.9010 2.9010 Chester 1.7302 0.02 0.7544 0.0156 2.5202 2.5202 Claiborne 0.9449 0.01 1.22 0.03 0.0195 0.2356 0.02 2.480 2.48 Clay 1.51 1.13 0.08 0.38 3.1 3.1 Table 1 Property Tax Rate by Fund FY 2016 4
Cocke 0.9594 0.0162 0.2857 0.5767 0.2264 0.1994 0.1078 0.2156 2.5872 2.5872 Coee inside Manchester 0.9918 0.05 1.6496 0.0751 0.1791 2.9456 2.9456 inside Tullahoma 0.9918 0.05 1.6496 0.1791 2.8705 2.8705 outside cities 0.9918 0.05 1.6496 0.0751 0.1791 0.1318 0.1855 0.28 3.5429 3.5429 Crockett 1.61 0.73 0.11 0.19 2.64 2.64 Cumberland 0.565 0.625 0.195 0.1125 1.4975 1.4975 Davidson Urban Services District 2.385 1.416 0.18 0.535 4.516 4.516 General Services District 1.905 1.416 0.18 0.423 3.924 3.924 Decatur 0.93 0.8 0.15 0.11 1.99 1.99 DeKalb 0.94 0.04 0.57 0.12 0.11 1.78 1.78 Dickson 1.26 0.11 0.88 0.65 2.9 2.9 Dyer 0.829 0.271 0.914 0.166 0.35 2.53 2.53 Fayette 0.8868 0.0964 0.6222 1.6054 1.6054 Fentress 1.4289 0.285 0.14 0.13 1.9839 1.9839 Franklin cities except Sewanee; Winchester; Tullahoma 0.8989 0.0313 0.0629 1.0491 0.1072 0.2068 0.2433 2.5995 2.5995 Sewanee; Winchester; Tullahoma 0.8989 0.0313 0.0629 1.0491 0.1072 0.2068 2.3562 2.3562 outside cities 0.8989 0.0313 0.0629 1.0491 0.1072 0.2068 0.2433 0.0741 2.6736 2.6736 Gibson Gibson Co. SSD 0.8184 0.13 0.02 0.9684 2.1515 3.1199 Bradford SSD 0.8184 0.13 0.02 0.9684 1.82 2.7884 Kenton SSD 0.8184 0.13 0.02 0.9684 2.1515 3.1199 Milan SSD 0.8184 0.13 0.02 0.9684 1.8774 2.8458 Trenton SSD 0.8184 0.13 0.02 0.9684 2.16 3.1284 Giles 1.1717 0.3864 1.1712 0.0418 2.7711 2.7711 Grainger 1.19 0.17 0.73 0.18 0.20 0.03 2.50 2.5 Greene inside Greeneville 0.6553 0.1549 0.7753 0.0483 0.0275 1.6613 1.6613 outside Greeneville 0.6553 0.1549 0.7753 0.2118 0.0483 0.0275 1.8731 1.8731 Grundy 1.5136 0.7147 0.13 0.18 2.5383 2.5383 Hamblen inside Morristown 0.49 0.96 0.31 1.76 1.76 outside Morristown 0.49 0.96 0.31 0.23 1.99 1.99 Hamilton 1.3816 0.011 1.3726 2.7652 2.7652 Hancock 1.21 0.64 0.10 0.27 2.22 2.22 Hardeman 1.05 1.5 2.55 2.55 Hardin 0.811 0.099 1.107 0.033 0.03 2.08 2.08 Hawkins 0.74 0.135 0.87 0.30 0.34 0.08 2.465 2.465 Haywood 1.2547 0
0.1181 0.9593 0.2279 2.56 2.56 Henderson 1.0435 0.055 0.6223 0.23 0.275 0.15 2.3758 2.3758 Henry inside Paris SSD 0.5162 0.2441 1.1939 0.0422 0.0657 2.0621 0.556 2.6181 outside Paris SSD 0.5162 0.2441 1.1939 0.0422 0.0657 2.0621 2.0621 Hickman 1.3837 0.07 0.85 0.2358 2.5395 2.5395 Houston 1.89 0.01 0.53 0.16 0.6 3.19 3.19 Humphreys inside Waverly; McEwen; or New Johnsonville 0.77 0.2 0.76 0.18 0.04 0.2 2.15 2.15 Table 1 Property Tax Rate by Fund FY 2016 5
outside Waverly; McEwen; or New Johnsonville 0.77 0.2 0.76 0.18 0.04 0.2 0.05 2.2 2.2 Jackson 1.41 0.11 1.02 0.02 0.29 2.85 2.85 Jeerson 0.87 0.20 0.89 0.22 0.02 0.15 2.35 2.35 Johnson 0.61 0.86 0.23 0.09 0.02 1.81 1.81 Knox 0.97 0.88 0.47 2.32 2.32 Lake 1.1193 0.0288 0.9553 0.1543 0.0588 2.3165 2.3165 Lauderdale 1.6588 0.2668 0.9628 0.0116 2.9 2.9 Lawrence 1.29 0.28 1
0.43 0.06 3.06 3.06 Lewis 1.5918 0.0398 0.635 0.0275 2.2941 2.2941 Lincoln 0.9958 0.1714 0.7883 0.1945 0.19 2.34 2.34 Loudon inside Lenoir City 0.47 0.013 0.0332 0.9263 0.069 0.01 0.0172 1.5387 1.5387 outside Lenoir City 0.47 0.013 0.0332 0.9263 0.32 0.069 0.01 0.0172 1.8587 1.8587 Macon 1.2923 0.1239 0.9303 0.0535 2.4 2.4 Madison 1.0333 0.0649 0.0844 0.343 0.1332 0.3265 0.1153 0.0494 2.15 2.15 Marion inside Richard City SSD 0.9871 0.7877 0.0902 0.1 1.965 1.965 outside Richard City SSD 0.9871 0.7877 0.0902 0.2036 0.1 2.1686 2.1686 Marshall 0.93 0.08 1.67 0.01 0.4 0.13 3.22 3.22 Maury 0.7159 0.1582 1.25 0.3347 0.0554 0.1058 2.62 2.62 McMinn 0.4022 0.1341 0.7485 0.3307 1.6155 1.6155 McNairy 0.79 0.09 0.99 0.22 2.09 2.09 Meigs 1.325 0.6378 0.1398 0.07 2.1726 2.1726 Monroe 0.9 0.0859 0.6336 0.3759 0.0988 2.0942 2.0942 Montgomery 1.255 0.1137 0.838 0.0559 0.745 0.0624 3.07 3.07 Moore inside Urban Services District 0.89 0.015 1.19 0.16 0.115 0.1 2.47 2.47 outside Urban Services District 0.85 0.015 1.19 0.16 0.115 0.1 2.43 2.43 Morgan 1.63 0.023 0.95 0.21 0.287 3.1 3.1 Obion inside Union City 0.3742 0.095 1.14 0.04 1.6492 1.6492 outside Union City 0.3742 0.095 1.14 0.395 2.0042 2.0042 Overton 1.37 0.1 0.57 0.11 0.1 2.25 2.25 Perry 1.24 0.82 0.07 0.27 2.4 2.4 Pickett 1.16 0.47 0.09 0.15 1.87 1.87 Polk 1.1545 0.73 0.3346 0.183 2.4021 2.4021 Putnam 0.835 0.085 0.1 0.925 0.65 0.02 0.19 2.805 2.805 Rhea 1.0467 0.03 0.4222 0.3545 0.2432 2.0966 2.0966 Roane inside Kingston; Midtown; Oliver Springs; and Rockwood 0.695 0.05 0.1 1.245 0.02 0.065 0.145 0.145 0.05 2.515 2.515 inside Harriman 0.695 0.05 0.1 1.245 0.02 0.065 0.145 0.05 2.37 2.37 inside city of Oak Ridge 0.695 0.05 0.1 1.245 0.065 0.145 0.05 2.35 2.35 outside Kingston; Midtown; Oliver Springs; Rockwood; Harriman; and Oak Ridge 0.695 0.11 0.1 1.245 0.02 0.065 0.145 0.145 0.05 2.575 2.575 Robertson 1.085 1.1 0.84 0.06 3.085 3.085 Rutherford 0.6395 0.0661 0.0126 1.3435 0.05 0.5683 2.68 2.68 Table 1 Property Tax Rate by Fund FY 2016 6
Scott inside Oneida SSD 1.044 0.86 0.09 0.09 0.51 2.594 0.27 2.864 outside Oneida SSD 1.044 0.86 0.09 0.29 0.09 2.374 2.374 Sequatchie 1.2653 1.0233 0.13 0.15 2.5686 2.5686 Sevier 0.535 0.19 0.965 0.16 0.03 1.88 1.88 Shelby 1.45 2.14 0.78 4.37 4.37 Smith 0.99 0.08 0.97 0.13 0.15 2.32 2.32 Stewart 1.33 0.09 0.31 0.7188 2.4488 2.4488 Sullivan 0.7715 0.0787 1.4708 0.0967 0.1377 0.0200 2.5754 2.5754 Sumner 0.5535 0.0149 1.4539 0.3542 0.1235 2.5 2.5 Tipton 0.84 0.07 1.15 0.36 2.42 2.42 Trousdale inside Hartsville 2.6999 0.93 0.09 0.2 0.32 4.2399 4.2399 outside Hartsville 1.56 0.93 0.09 0.2 0.32 3.1 3.1 Unicoi 1.2413 0.0536 0.7827 0.4968 0.1094 2.6838 2.6838 Union 0.92 0.135 0.09 0.75 0.21 0.065 2.17 2.17 Van Buren 1.05 0.1495 0.55 0.0454 0.035 0.1 1.9299 1.9299 Warren 0.8935 0.16 0.08 0.5726 0.22 0.04 1.9661 1.9661 Washington 0.6885 0.1470 0.7956 0.3237 0.0250 1.9798 1.9798 Wayne 0.685 0.015 0.71 0.37 0.29 2.07 2.07 Weakley 0.708 0.207 0.7 0.51 0.0052 2.1302 2.1302 White 1.19 0.75 0.11 2.05 2.05 Williamson 5th and 9th districts inside city limits of Franklin and Franklin SSD 0.41 1.29 0.3 2
1.0541 3.0541 9th district outside Franklin city limits and Franklin SSD 0.41 0.05 1.29 0.3 0.06 2.11 1.0541 3.1641 inside cities of Brentwood; Fairview; Spring Hill; Thompson's Station; Nolensville 0.41 1.29 0.3 0.2 0.06 2.26 2.26 inside Franklin city limits - no Franklin SSD 0.41 1.29 0.3 0.2 2.2 2.2 outside jurisdictions above 0.41 0.05 1.29 0.3 0.2 0.06 2.31 2.31 Wilson inside Lebanon SSD 0.8408 0.1308 1.285 0.2074 0.0539 0.0525 2.5704 0.45 3.0204 outside Lebanon SSD 0.8408 0.1308 1.285 0.2074 0.0539 0.0525 2.5704 2.5704 Notes on special revenue/special purpose funds Anderson Anderson County special revenue fund is for the public library.
Bradley Special purpose fund inside urban fringe is $.4212 for the "re district and $.0509 for community development; Special purpose fund outside urban fringe is $.344 for the "re district and $.0509 for community development.
Bradley County special revenue fund is for the public library; special purpose fund inside Charleston and Cleveland is for community development fund.
Campbell Campbell County special revenue fund is $.0175 for ambulance service and $.0303 for economic development.
Cannon Cannon County special revenue fund is for ambulance service.
Cheatham Cheatham County special purpose funds for "re districts.
Claiborne Claiborne special purpose fund is for industrial development.
Cocke Cocke County special revenue fund is $.01 for economic development.
Coffee Coee County special purpose fund outside cities is for industrial development; special revenue fund is for ambulance service.
Franklin Franklin County special revenue fund is for the library; local purpose tax outside cities is for rural "re.
Table 1 Property Tax Rate by Fund FY 2016 7
Grainger Grainger County special purpose fund is for parks and recreation.
Greene Greene County special purpose fund is for self-insurance.
Humphreys Humphreys County special revenue fund is for the "re tax district.
Lewis Lewis County special revenue fund is for sports and recreation.
Loudon Loudon County special revenue fund is for public library.
Putnam Putnam County special revenue fund is.0300 for industrial development and.0550 for sports and recreation.
Roane Inside the city of Oak Ridge special revenue fund is $.02 for ambulance service and.03 for the recycling center.
Roane County special revenue fund outside cities is $.02 for ambulance service; $.06 for "re services and animal control; and $.03 for the recycling center.
Inside the city of Harriman special revenue fund is $.02 for ambulance service and.03 for the recycling center.
Inside cities of Kingston;Oliver Springs; and Rockwood special revenue fund is $.02 for ambulance service and.03 for the recycling center.
Rutherford Rutherford County special revenue fund is for ambulance service.
Scott Scott County special purpose fund within Oneida SSD is Oneida Public Debt Service Sevier Sevier County special purpose fund is for short-lived capital assets.
Trousdale Trousdale County and the city of Hartsville are a consolidated government; the tax rate inside Hartsville is not broken out by fund type.
Union Union County special revenue fund is for the ambulance fund.
Van Buren Van Buren special revenue fund is $.1495 for ambulance service; local purpose tax of $.10 is for the volunteer "re department.
Warren Warren County special revenue fund is for the ambulance service.
Wilson Wilson County special revenue fund is for the Ag Center.
Table 1 Property Tax Rate by Fund FY 2016 8
County FY 2015 FY2016 Rate Percentage 1 Roane 2.0561 $
2.5750 0.519 25.24%
2 Blount 2.1238 $
2.6200 0.496 23.36%
3 Union 1.7900 $
2.1700 0.380 21.23%
4 Lincoln 1.9600 $
2.3400 0.380 19.39%
5 Meigs 1.8726 $
2.1726 0.300 16.02%
6 Sevier 1.6300 $
1.8800 0.250 15.34%
7 Hardin 1.8200 $
2.0800 0.260 14.29%
8 Hamblen 1.7584 $
1.9900 0.232 13.17%
9 Campbell 1.9900 $
2.2500 0.260 13.07%
10 Overton 1.9900 $
2.2500 0.260 13.07%
11 Anderson 2.4945 $
2.7903 0.296 11.86%
12 Lawrence 2.7386 $
3.0600 0.321 11.74%
13 Sullivan 2.3054 $
2.5754 0.270 11.71%
14 White 1.8500 $
2.0500 0.200 10.81%
15 DeKalb 1.6200 $
1.7800 0.160 9.88%
16 Rutherford 2.4867 $
2.6800 0.193 7.77%
17 Haywood 2.3956 $
2.5600 0.164 6.86%
18 Cannon 2.5300 $
2.6800 0.150 5.93%
19 Scott 2.2540 $
2.3740 0.120 5.32%
20 Benton 2.8126 $
2.9500 0.137 4.89%
21 Lake 2.2165 $
2.3165 0.100 4.51%
22 Cheatham 2.7800 $
2.9010 0.121 4.35%
23 Robertson 2.9600 $
3.0850 0.125 4.22%
24 Gibson 0.9334 $
0.9684 0.035 3.75%
25 Montgomery 2.9747 $
3.0700 0.095 3.20%
26 Cumberland 1.4975 $
1.5275 0.030 2.00%
27 Dyer 2.5000 $
2.5300 0.030 1.20%
28 Tipton 2.4169 $
2.4200 0.003 0.13%
29 Bedford 2.2700 $
2.2700 0.000 0.00%
30 Bledsoe 2.2162 $
2.2162 0.000 0.00%
31 Carroll 1.4854 $
1.4854 0.000 0.00%
32 Carter 2.4500 $
2.4500 0.000 0.00%
33 Chester 2.5202 $
2.5202 0.000 0.00%
34 Claiborne 2.4800 $
2.4800 0.000 0.00%
35 Clay 3.1000 $
3.1000 0.000 0.00%
36 Cocke 2.5872 $
2.5872 0.000 0.00%
37 Coee 3.5429 $
3.5429 0.000 0.00%
38 Crockett 2.6400 $
2.6400 0.000 0.00%
39 Davidson 4.5160 $
4.5160 0.000 0.00%
40 Decatur 1.9900 $
1.9900 0.000 0.00%
41 Dickson 2.9000 $
2.9000 0.000 0.00%
42 Fayette 1.6054 $
1.6054 0.000 0.00%
43 Fentress 1.9839 $
1.9839 0.000 0.00%
44 Franklin 2.6736 $
2.6736 0.000 0.00%
45 Giles 2.7711 $
2.7711 0.000 0.00%
46 Grainger 2.5000 $
2.5000 0.000 0.00%
47 Greene 1.8731 $
1.8731 0.000 0.00%
48 Grundy 2.5383 $
2.5383 0.000 0.00%
49 Hamilton 2.7652 $
2.7652 0.000 0.00%
50 Hancock 2.2200 $
2.2200 0.000 0.00%
51 Hardeman 2.5500 $
2.5500 0.000 0.00%
52 Hawkins 2.4650 $
2.4650 0.000 0.00%
53 Henderson 2.3758 $
2.3758 0.000 0.00%
54 Henry 2.0621 $
2.0621 0.000 0.00%
Table 2 Property Tax Comparisons from FY 2015 to FY 2016 9
55 Hickman 2.5395 $
2.5395 0.000 0.00%
56 Houston 3.1900 $
3.1900 0.000 0.00%
57 Jackson 2.8500 $
2.8500 0.000 0.00%
58 Jeerson 2.3500 $
2.3500 0.000 0.00%
59 Johnson 1.8100 $
1.8100 0.000 0.00%
60 Knox 2.3200 $
2.3200 0.000 0.00%
61 Lauderdale 2.9000 $
2.9000 0.000 0.00%
62 Lewis 2.2941 $
2.2941 0.000 0.00%
63 Loudon 1.8587 $
1.8587 0.000 0.00%
64 Madison 2.1500 $
2.1500 0.000 0.00%
65 Marion 2.1686 $
2.1686 0.000 0.00%
66 Marshall 3.2200 $
3.2200 0.000 0.00%
67 Maury 2.6200 $
2.6200 0.000 0.00%
68 McMinn 1.6155 $
1.6155 0.000 0.00%
69 McNairy 2.0900 $
2.0900 0.000 0.00%
70 Monroe 2.0942 $
2.0942 0.000 0.00%
71 Moore 2.4300 $
2.4300 0.000 0.00%
72 Morgan 3.1000 $
3.1000 0.000 0.00%
73 Obion 2.0042 $
2.0042 0.000 0.00%
74 Pickett 1.8700 $
1.8700 0.000 0.00%
75 Polk 2.4021 $
2.4021 0.000 0.00%
76 Putnam 2.8050 $
2.8050 0.000 0.00%
77 Rhea 2.0966 $
2.0966 0.000 0.00%
78 Sequatchie 2.5686 $
2.5686 0.000 0.00%
79 Shelby 4.3700 $
4.3700 0.000 0.00%
80 Smith 2.3200 $
2.3200 0.000 0.00%
81 Stewart 2.4488 $
2.4488 0.000 0.00%
82 Sumner 2.5000 $
2.5000 0.000 0.00%
83 Unicoi 2.6838 $
2.6838 0.000 0.00%
84 Van Buren 1.9299 $
1.9299 0.000 0.00%
85 Warren 1.9661 $
1.9661 0.000 0.00%
86 Washington 1.9798 $
1.9798 0.000 0.00%
87 Wayne 2.0700 $
2.0700 0.000 0.00%
88 Weakley 2.1302 $
2.1302 0.000 0.00%
89 Williamson 2.3100 $
2.3100 0.000 0.00%
90 Wilson 2.5704 $
2.5704 0.000 0.00%
91 Macon 2.4001 $
2.4000
-0.000
-0.00%
92 Bradley 2.2933 $
2.2923
-0.001
-0.04%
93 Perry 2.4021 $
2.4000
-0.002
-0.09%
94 Trousdale 3.1200 $
3.1000
-0.020
-0.64%
95 Humphreys 2.2200 $
2.2000
-0.020
-0.90%
Notes:
Reappraisals occurred in Anderson, Benton, Blount, Carroll, Cocke, Hamblen, Henry, Lewis, Overton, Perry, Roane, Stewart, Van Buren, Warren, and White counties. For comparison purposes, rates for FY 2015 are certi"ed rates.
Rates are county rates outside cities and urban and special districts.
Davidson is USD rate.
Table 2 Property Tax Comparisons from FY 2015 to FY 2016 10
County Revenue County Revenue 1 Anderson 164,826 49 Lauderdale 34,601 2 Bedford 81,897 50 Lawrence 59,221 3 Benton 24,198 51 Lewis 17,162 4 Bledsoe 20,500 52 Lincoln 57,395 5 Blount 331,794 53 Loudon 169,462 6 Bradley 203,407 54 Macon 33,617 7 Campbell 75,025 55 Madison 208,672 8 Cannon 21,748 56 Marion 66,734 9 Carroll 37,040 57 Marshall 54,385 10 Carter 84,903 58 Maury 173,494 11 Cheatham 73,723 59 Mcminn 111,586 12 Chester 22,699 60 Mcnairy 40,154 13 Claiborne 53,332 61 Meigs 21,794 14 Clay 11,269 62 Monroe 102,875 15 Cocke 63,103 63 Montgomery 355,399 16 Coee 101,952 64 Moore 22,898 17 Crockett 21,962 65 Morgan 28,321 18 Cumberland 143,778 66 Obion 60,382 19 Davidson 2,029,633 67 Overton 32,791 20 Decatur 22,769 68 Perry 16,630 21 Dekalb 47,790 69 Pickett 12,489 22 Dickson 97,731 70 Polk 31,557 23 Dyer 65,854 71 Putnam 144,073 24 Fayette 95,280 72 Rhea 62,856 25 Fentress 30,630 73 Roane 130,209 26 Franklin 89,813 74 Robertson 136,658 27 Gibson 76,734 75 Rutherford 605,001 28 Giles 54,708 76 Scott 33,287 29 Grainger 35,233 77 Sequatchie 28,056 30 Greene 129,745 78 Sevier 358,989 31 Grundy 21,639 79 Shelby 1,787,813 32 Hamblen 145,733 80 Smith 34,654 33 Hamilton 870,074 81 Stewart 27,973 34 Hancock 10,122 82 Sullivan 370,294 35 Hardeman 36,782 83 Sumner 417,211 36 Hardin 70,025 84 Tipton 97,037 37 Hawkins 104,549 85 Trousdale 13,320 38 Haywood 40,234 86 Unicoi 31,685 39 Henderson 40,322 87 Union 33,292 40 Henry 56,782 88 Van Buren 15,421 41 Hickman 37,000 89 Warren 69,318 42 Houston 12,919 90 Washington 291,953 43 Humphreys 44,233 91 Wayne 27,075 44 Jackson 16,922 92 Weakley 49,013 45 Jeerson 114,522 93 White 41,096 46 Johnson 31,517 94 Williamson 887,854 47 Knox 1,103,786 95 Wilson 320,004 48 Lake 8,818 Statewide
$ 14,804,815 Table 3 Amount of Property Tax Revenue Generated on One Cent of the Property Tax Rate 2015 2014 Tax Aggregate Report of Tennessee, State Board of Equalization.
11
County Local Option Sales Taxes 1
Any county by resolution of its legislative body can levy a sales tax on the same privileges subject to the state sales tax; however, no local sales tax or rate increase in the local sales tax can become eective until approved in an election in the county or city levying it (all counties now levy local option sales taxes). The same exemptions generally apply to the local option sales tax as apply to the state sales tax.
If the county has levied the maximum rate of 2.75 percent, no city in the county can levy a sales tax. If a county has a sales tax rate less than the maximum, a city may levy a rate up to the dierence between the county rate and the maximum.
Additionally, the local option sales tax may only apply to single purchases of tangible personal property up to $1,600. This limitation results in a cap on the local option sales tax that can be collected on taxable single articles. The cap is calculated as the base (the limitation on single purchases as adopted by the county) multiplied by the rate. For example, a county that has adopted the maximum base of $1,600 with a rate in place of 2.25 percent would have a tax cap of
$36 on any single article of purchase.
The limit has been modi"ed several times since the local option sales tax was authorized in 1963. The "rst base limit was a "xed $5 cap on a single article. In 1968, the limit was increased to
$7.50. In 1983, the base limit was changed to allow the local option sales tax to be applied to up to
$667 of a single article. The cap at that point became a function of the single article limitation (which could be adopted by resolution of the county legislative body) and the local option sales tax rate. Since 1983, the single article limit, or base, has been expanded three times: to $889 in 1984; to $1,100 in 1985; and to the current level of $1,600 in 1990. In 2002, the General Assembly raised the state sales tax to 7 percent (the rate on non-prepared food items is set at 5.25 percent). At that time, the state also levied an additional 2.75 percent state sales tax on a single article purchase in excess of $1,600 up to $3,200. Therefore, on non-food purchases, the rate is 7 percent plus the local option rate on the "rst $1,600 of a single item, a 9.75 percent state rate on the amount in excess of $1,600 up to $3,200, and 7 percent on the amount of the purchase in excess of $3,200.
The required distribution of county local option sales taxes revenues (regardless of the location of the sales) is 50 percent to education in the same manner as the property tax and 50 percent to the location where the sales occurred.
2 Table 4 shows local option sales tax rates, bases, and caps, and the dates they went into eect. As of the publication of this document, the current rates are as follows: 49 counties are at 2.75 percent; 11 are at 2.50 percent; 28 counties are at 2.25 percent; 5 counties have rates of 2.00 percent; 1 is at 1.75 percent; and 1 is at 1.50 percent. Three counties have not yet adopted the maximum base of $1,600; two remain at the level of $7.50 and one at $8.25.
Table 5 shows countywide local option sales tax collections for "scal year 2015 as reported by the Tennessee Department of Revenue in its June 2015 Monthly Collections Report.
The collections "gures can enable a simple calculation of potential additional local sales tax revenue that might be generated by increasing the existing rate if it is not currently at the maximum. For example, if the current rate is 2.25 percent, divide 2.75 percent by 2.25 percent.
The result is 1.22, a factor that can be applied to current collections. If collections in the county with the 2.25 percent rate are $2.0 million, then multiply 1.22 by $2.0 million. The estimated collections The legal authority for the local option sales tax is T.C.A. §§ 67-6-701 et seq.
1 T.C.A. §67-6-712 2
12
at the new rate are therefore approximately $2.44 million, or an additional $440,000. Caution should be used in making budgetary plans based on collections information. Data should be the most current and any foreseeable adverse economic event should be considered. For additional detail on the local option sales tax, refer to the CTAS Web site, www.ctas.tennessee.edu and click on e-Li, the CTAS electronic library and type in local option sales tax in the search box under Ask e-Li. Additional information can be found at http://tn.gov/revenue/statistics/index.shtml where the Tennessee Dept. of Revenue has up-to-date information on local option sales tax rates at http://
tn.gov/revenue/pubs/taxlist.pdf along with monthly collections reports.
13
Table 5 Countywide Local Option Sales Tax Collections FY 2015 Source: Tennessee Department of Revenue Monthly Collections Report June 2015
- Out of state includes mail order, internet, and telecommunications services sales tax revenue.
1 Anderson 21,832,120.80 50 Lawrence 8,999,286.47 2 Bedford 9,920,737.74 51 Lewis 2,163,992.42 3 Benton 3,526,107.76 52 Lincoln 6,124,601.85 4 Bledsoe 770,507.46 53 Loudon 9,048,875.53 5 Blount 38,510,657.49 54 Macon 3,344,806.66 6 Bradley 28,225,145.47 55 Madison 43,999,611.62 7 Campbell 6,550,368.20 56 Marion 7,421,371.96 8 Cannon 954,978.39 57 Marshall 5,753,955.27 9 Carroll 4,418,240.81 58 Maury 20,973,945.37 10 Carter 9,798,550.87 59 McMinn 9,284,877.24 11 Cheatham 6,020,294.36 60 McNairy 3,537,301.96 12 Chester 2,018,759.35 61 Meigs 786,376.72 13 Claiborne 3,596,097.43 62 Monroe 8,463,442.49 14 Clay 966,783.73 63 Montgomery 51,140,357.50 15 Cocke 8,105,919.09 64 Moore 669,269.10 16 Coffee 18,959,563.12 65 Morgan 1,284,676.13 17 Crockett 1,526,018.85 66 Obion 8,003,666.22 18 Cumberland 15,549,445.38 67 Overton 2,851,208.99 19 Davidson 304,643,369.44 68 Perry 923,957.27 20 Decatur 1,925,090.41 69 Pickett 784,142.72 21 DeKalb 3,198,795.02 70 Polk 1,612,553.94 22 Dickson 15,374,777.83 71 Putnam 30,617,932.90 23 Dyer 10,532,618.07 72 Rhea 6,767,676.04 24 Fayette 5,293,836.99 73 Roane 12,123,323.56 25 Fentress 3,001,933.09 74 Robertson 16,358,468.90 26 Franklin 7,195,616.63 75 Rutherford 101,111,912.26 27 Gibson 9,758,997.53 76 Scott 3,119,920.27 28 Giles 6,438,555.90 77 Sequatchie 2,174,218.01 29 Grainger 1,727,121.02 78 Sevier 81,807,146.63 30 Greene 15,067,889.51 79 Shelby 268,806,961.38 31 Grundy 1,200,906.22 80 Smith 3,598,399.01 32 Hamblen 20,556,677.56 81 Stewart 1,499,875.81 33 Hamilton 112,857,671.90 82 Sullivan 46,305,592.36 34 Hancock 362,839.03 83 Sumner 36,662,430.55 35 Hardeman 3,419,058.19 84 Tipton 8,907,126.82 36 Hardin 6,641,669.69 85 Trousdale 838,716.42 37 Hawkins 8,015,314.31 86 Unicoi 2,951,520.77 38 Haywood 2,876,867.77 87 Union 1,517,286.53 39 Henderson 6,359,659.78 88 Van Buren 461,038.38 40 Henry 7,440,719.23 89 Warren 9,099,788.98 41 Hickman 2,274,700.46 90 Washington 42,773,756.19 42 Houston 936,111.25 91 Wayne 1,761,922.24 43 Humphreys 4,164,357.65 92 Weakley 5,887,839.73 44 Jackson 802,957.27 93 White 3,697,689.98 45 Jefferson 9,898,361.08 94 Williamson 84,832,934.82 46 Johnson 1,171,565.67 95 Wilson 35,412,427.73 47 Knox 165,264,050.68 Out of state*
348,229,322.14 48 Lake 711,432.96 Total 2,278,290,275.70 49 Lauderdale 3,428,951.42 19
County Motor Vehicle Tax 1
Counties may levy a tax on motor vehicles (wheel tax) by any of the following methods:
passage of a resolution by a two-thirds vote of the county legislative body at two consecutive regular county legislative body meetings; by passage of a resolution by the county legislative body by a regular majority with approval and referendum provided for in the resolution; and, by private act. Even a resolution that does not provide for a referendum is subject to a referendum if a petition signed by registered voters amounting to 10 percent of the votes cast in the last gubernatorial election (10 percent of the total registered voters in Shelby County) is "led with the county election commission within 30 days of "nal passage.
The rates are set forth in the resolutions or private acts. The distribution may be designated for any county purpose speci"ed by the resolution or private act.
As of the date of this publication, 59 counties impose the county motor vehicle tax with rates ranging from $10.00 to $110.00, as shown in Table 6. Thirty-six of these counties have rates of
$40.00 or greater.
Table 7 provides the number of motor vehicle registrations in each county and may be used to estimate potential revenues generated from the imposition or increase in the motor vehicle registration tax. These data include, however, vehicles exempt by statute from taxation and should be adjusted accordingly.
The legal authority for the county motor vehicle tax is T.C.A. § 5-8-102.
1 20
1 Anderson N/A 49 Lauderdale
$65.00 2 Bedford N/A 50 Lawrence
$25.00 3 Benton N/A 51 Lewis
$20.00 4 Bledsoe N/A 52 Lincoln
$75.00 5 Blount N/A 53 Loudon N/A 6 Bradley N/A 54 Macon
$65.00/$45.00 7 Campbell
$75.00 55 Madison N/A 8 Cannon
$50.25 56 Marion N/A 9 Carroll
$55.00 57 Marshall
$50.00 10 Carter N/A 58 Maury
$25.00 11 Cheatham
$51.00 59 McMinn N/A 12 Chester
$65.35 60 McNairy N/A 13 Claiborne
$25.00 61 Meigs N/A 14 Clay
$25.00 62 Monroe
$25.00 15 Cocke N/A 63 Montgomery
$30.50 16 Coee N/A 64 Moore N/A 17 Crockett
$73.50 65 Morgan N/A 18 Cumberland N/A 66 Obion
$40.00 19 Davidson
$55.00 67 Overton
$30.50 20 Decatur
$110.00 68 Perry N/A 21 DeKalb N/A 69 Pickett
$10.00 22 Dickson
$60.00 70 Polk N/A 23 Dyer
$60.15 71 Putnam N/A 24 Fayette
$71.00 72 Rhea N/A 25 Fentress
$25.00 73 Roane N/A 26 Franklin N/A 74 Robertson
$85.25 27 Gibson
$35.75 75 Rutherford
$52.50 28 Giles N/A 76 Scott
$30.00 29 Grainger N/A 77 Sequatchie N/A 30 Greene
$55.00 78 Sevier N/A 31 Grundy N/A 79 Shelby
$50.00 32 Hamblen
$27.00 80 Smith
$65.00 33 Hamilton N/A 81 Stewart
$35.00 34 Hancock
$20.00 82 Sullivan N/A 35 Hardeman
$80.00 83 Sumner
$51.00 36 Hardin
$47.00 84 Tipton
$61.00 37 Hawkins
$27.00 85 Trousdale
$40.00 38 Haywood
$90.00 86 Unicoi N/A 39 Henderson
$60.00 87 Union
$30.00 40 Henry
$15.50 88 Van Buren N/A 41 Hickman
$50.50 89 Warren
$30.00 42 Houston
$45.50 90 Washington N/A 43 Humphreys N/A 91 Wayne
$61.00 44 Jackson
$41.00 92 Weakley
$40.00 45 Jeerson
$50.00/$30.00 93 White
$42.00 46 Johnson
$40.00 94 Williamson
$25.75 47 Knox
$36.00 95 Wilson
$25.00 48 Lake
$75.00/$37.75 Table 6 County Motor Vehicle Tax Rates FY 2016 Source: http://tn.gov/revenue/vehicle/countyclerks.shtml Note: counties with two rates show are vehicles and motorcycles.
21
Table 7 Motor Vehicle Registrations 2015 1
Anderson 97,689 51 Lewis 12,962 2
Bedford 59,818 52 Lincoln 37,537 3
Benton 20,342 53 Loudon 60,817 4
Bledsoe 15,081 54 McMinn 61,644 5
Blount 169,668 55 McNairy 29,592 6
Bradley 108,034 56 Macon 25,295 7
Campbell 41,057 57 Madison 98,460 8
Cannon 16,246 58 Marion 37,146 9
Carroll 28,032 59 Marshall 33,700 10 Carter 61,582 60 Maury 93,005 11 Cheatham 51,056 61 Meigs 15,394 12 Chester 15,696 62 Monroe 49,325 13 Claiborne 36,958 63 Montgomery 186,871 14 Clay 9,379 64 Moore 7,560 15 Cocke 36,569 65 Morgan 22,008 16 Coee 65,153 66 Obion 32,269 17 Crockett 14,531 67 Overton 24,030 18 Cumberland 69,668 68 Perry 10,249 19 Davidson 698,837 69 Pickett 7,284 20 Decatur 13,412 70 Polk 19,676 21 DeKalb 22,113 71 Putnam 86,604 22 Dickson 54,013 72 Rhea 37,789 23 Dyer 35,097 73 Roane 56,054 24 Fayette 44,623 74 Robertson 75,265 25 Fentress 21,168 75 Rutherford 260,858 26 Franklin 45,586 76 Scott 23,153 27 Gibson 47,716 77 Sequatchie 22,201 28 Giles 36,079 78 Sevier 112,766 29 Grainger 30,585 79 Shelby 773,777 30 Greene 105,429 80 Smith 22,184 31 Grundy 16,638 81 Stewart 15,025 32 Hamblen 66,079 82 Sullivan 176,277 33 Hamilton 671,416 83 Sumner 162,843 34 Hancock 7,205 84 Tipton 59,257 35 Hardeman 23,405 85 Trousdale 9,989 36 Hardin 29,159 86 Unicoi 20,903 37 Hawkins 60,525 87 Union 18,868 38 Haywood 16,466 88 Van Buren 6,442 39 Henderson 28,927 89 Warren 42,243 40 Henry 36,901 90 Washington 135,733 41 Hickman 25,315 91 Wayne 17,421 42 Houston 9,025 92 Weakley 31,829 43 Humphreys 24,688 93 White 29,778 44 Jackson 12,253 94 Williamson 198,991 45 Jeerson 85,069 95 Wilson 131,996 46 Johnson 20,663 Statewide 7,134,147 47 Knox 462,484 48 Lake 4,458 Total Registrations 49 Lauderdale 22,343 as of February 28, 2016 50 Lawrence 46,841 Source: TN Department of Revenue. Total registrations as of February 28, 2016. Nothing has been eliminated from these tallies. Includes permanent vehicle registrations, 18-wheeler trailer plates, as well as all apportioned license plates.
!1 24
Hotel/Motel Tax Seventy-seven counties levy the hotel/motel tax, which is authorized by private act on the privilege of occupancy of hotel and motel rooms. (Davidson County is the exception as it has utilized a general law that applies only to metropolitan governments.) Rates vary according to the terms of the private act. Currently, rates are imposed ranging from 2 percent to 8 percent of the price of the lodgings. The distribution of the tax is set forth in the private act. The rates and distributions are shown in Table 8.
Since May 12, 1988, any private act which authorizes a city or county (Dickson, Rutherford, Shelby, and Williamson counties excepted) to levy a tax on the privilege of occupancy of a hotel must limit the application of the tax as follows:
- 1. A city shall only levy such tax on occupancy of hotels located within its municipal boundaries;
- 2. A city shall not be authorized to levy such tax on occupancy of hotels if the county in which such city is located has levied such tax prior to the adoption of the tax by the city; and
- 3. A county shall only levy such tax on occupancy of hotels located within its boundaries but outside the boundaries of any municipality that has levied a tax on such occupancy prior to the adoption of such tax by the county.
1 These limitations only apply prospectively and all private acts levying taxes on the privilege of occupancy of hotels enacted prior to May 12, 1988, shall remain in full force and eect.
Note that home rule municipalities have separate general law authority to levy hotel/motel taxes.
As these taxes are not levied by private act, the limitations listed above do not apply to hotel/motel taxes levied by a home rule municipality.
T.C.A. § 67-4-1425 1
25
Rate Distribution 1 Anderson 5%
tourism fund; economic development 2 Bedford N/A N/A 3 Benton 5%
general fund 4 Bledsoe N/A N/A 5 Blount 4%
general fund; tourism 6 Bradley 5%
general fund; tourism 7 Campbell 5%
discretionary 8 Cannon 5%
general fund; tourism 9 Carroll N/A N/A 10 Carter 5%
general fund; tourism 11 Cheatham 5%
general fund 12 Chester 4%
general fund 13 Claiborne 3%
general fund 14 Clay 2.5%
general fund 15 Cocke 3%
general fund 16 Coee N/A N/A 17 Crockett 5%
general fund 18 Cumberland 7.5%
debt service fund or county commission discretion 19 Davidson 4%
USD general fund; tourism 20 Decatur 5%
discretionary 21 DeKalb 5%
general fund 22 Dickson 5%
economic developent 23 Dyer N/A N/A 24 Fayette 5%
general fund 25 Fentress 5%
general fund 26 Franklin 7%
rural "re protection 27 Gibson 4%
general fund for industrial development 28 Giles 5%
general fund for courthouse maintenance/renovation 29 Grainger N/A N/A 30 Greene 7%
tourism; economic development; debt service; capital projects; arts 31 Grundy N/A N/A 32 Hamblen 5%
parks 33 Hamilton 4%
hotel/motel fund 34 Hancock N/A N/A 35 Hardeman 5%
general fund 36 Hardin 5%
general fund 37 Hawkins N/A N/A Table 8 Hotel/Motel Tax Rates and Distribution FY 2016 26
38 Haywood 5%
city of Brownsville; general fund 39 Henderson 5%
general fund; "re department 40 Henry 5%
general fund 41 Hickman 5%
general fund 42 Houston 5%
general fund 43 Humphreys 5%
general fund 44 Jackson N/A N/A 45 Jeerson 4%
general fund 46 Johnson 5%
general fund 47 Knox 5%
tourism; general fund; city of Knoxville 48 Lake 7.5%
general fund 49 Lauderdale 5%
general fund 50 Lawrence 5%
general fund for economic development 51 Lewis 5%
general fund 52 Lincoln 5%
general fund; tourism 53 Loudon 5%
general fund 54 Macon N/A N/A 55 Madison 5%
city of Jackson; community economic development commission; general fund 56 Marion 5%
education 57 Marshall 7%
general fund 58 Maury 5%
industrial development; tourism; beauti"cation and recreation 59 McMinn 5%
tourism; economic development 60 McNairy N/A N/A 61 Meigs 5%
general fund 62 Monroe 5%
industrial development; tourism 63 Montgomery 3%
tourism; general fund; city of Clarksville 64 Moore 3%
general fund 65 Morgan N/A N/A 66 Obion 5%
general fund for Reelfoot Lake tourism 67 Overton 5%
tourism 68 Perry 5%
discretionary 69 Pickett N/A N/A 70 Polk 3%
general fund; debt service; economic development 71 Putnam 6%
debt service fund; Chamber of Commerce; recreation 72 Rhea 2%
tourism; economic development 73 Roane 5%
industrial/economic development 74 Robertson 7%
industrial development board 75 Rutherford 2.5%
general fund for tourism; debt service fund; county commission discretion Table 8 Hotel/Motel Tax Rates and Distribution FY 2016 27
76 Scott 5%
general fund 77 Sequatchie 2%
general fund 78 Sevier 3%
N/A 79 Shelby 5%
convention center; convention and visitors bureau; arena 80 Smith N/A N/A 81 Stewart 5%
general fund 82 Sullivan N/A N/A 83 Sumner 5%
general fund 84 Tipton 5%
general fund for industrial development 85 Trousdale N/A N/A 86 Unicoi 5%
general fund 87 Union 5%
tourist-related activities 88 Van Buren 7%
general fund; education capital outlay fund; city of Spencer 89 Warren 5%
debt service 90 Washington N/A N/A 91 Wayne N/A N/A 92 Weakley 5%
general fund 93 White 5%
general fund 94 Williamson 4%
general fund 95 Wilson 3%
general fund; county commission discretion Table 8 Hotel/Motel Tax Rates and Distribution FY 2016 28
County Mineral Severance Tax By a two-thirds vote, counties may levy a tax on all sand, gravel, sandstone, chert, and limestone severed from the ground within the county at a rate of up to $0.15 per ton. Prior to 1984, the county mineral severance tax could be authorized by private act only. Private acts in existence when the general law was passed remain in eect for all purposes, except that the rate may not exceed $0.15 per ton. Counties who levied the tax under the general law are required to distribute the tax to the county highway fund. 1 As shown in Table 9, 68 counties impose county mineral severance taxes. Of those 68, 58 counties allocate the proceeds to the county highway fund, eight counties allocate the proceeds to the county general fund with one designating the funds for roads from the general fund, one county allocates the proceeds to education and one to debt service. Sixty-three counties impose the maximum rate of $0.15; one county is at $.14; three counties are at $0.10; and one county is at
$0.05.
T.C.A. §§ 67-7-201 through 67-7-221 1
29
Table 9 Mineral Severance Tax Rates and Distribution FY 2016 County Rate Distribution 1 Anderson
$0.15 highway fund 2 Bedford
$0.15 highway fund 3 Benton
$0.10 highway fund 4 Bledsoe
$0.15 highway fund 5 Blount
$0.15 highway fund 6 Bradley N/A N/A 7 Campbell
$0.15 highway fund 8 Cannon
$0.10 highway fund 9 Carroll
$0.15 highway fund 10 Carter
$0.15 highway fund 11 Cheatham
$0.15 highway fund 12 Chester N/A N/A 13 Claiborne
$0.15 highway fund 14 Clay
$0.15 highway fund 15 Cocke
$0.15 highway fund 16 Coffee
$0.15 highway fund 17 Crockett N/A N/A 18 Cumberland
$0.15 highway fund 19 Davidson
$0.15 general fund for roads 20 Decatur
$0.15 general fund 21 DeKalb
$0.15 highway fund 22 Dickson
$0.15 debt service 23 Dyer N/A N/A 24 Fayette
$0.15 highway fund 25 Fentress
$0.15 highway fund 26 Franklin
$0.15 highway fund 27 Gibson N/A N/A 28 Giles
$0.15 general fund 29 Grainger
$0.14 highway fund 30 Greene
$0.15 highway fund 31 Grundy N/A N/A 32 Hamblen
$0.15 highway fund 33 Hamilton N/A N/A 34 Hancock N/A N/A 35 Hardeman N/A N/A 36 Hardin
$0.15 highway fund 37 Hawkins
$0.15 highway fund 38 Haywood
$0.15 highway fund 39 Henderson N/A N/A 40 Henry N/A N/A 41 Hickman
$0.15 highway fund 42 Houston N/A N/A 43 Humphreys
$0.05 general fund 44 Jackson
$0.15 highway fund 45 Jefferson N/A N/A 46 Johnson
$0.15 highway fund 47 Knox N/A N/A 48 Lake N/A N/A 49 Lauderdale N/A N/A 50 Lawrence
$0.15 highway fund 51 Lewis N/A N/A 52 Lincoln
$0.15 highway fund 53 Loudon
$0.15 highway fund 54 Macon N/A N/A 55 Madison
$0.15 highway fund 30
Table 9 Mineral Severance Tax Rates and Distribution FY 2016 County Rate Distribution 56 Marion
$0.15 highway fund 57 Marshall
$0.15 highway fund 58 Maury
$0.15 highway fund 59 McMinn
$0.15 highway fund 60 McNairy
$0.15 highway fund 61 Meigs
$0.15 highway fund 62 Monroe
$0.15 highway fund 63 Montgomery
$0.15 highway fund 64 Moore
$0.15 highway fund 65 Morgan N/A N/A 66 Obion
$0.15 highway fund 67 Overton
$0.15 highway fund 68 Perry
$0.10 highway fund 69 Pickett N/A N/A 70 Polk N/A N/A 71 Putnam
$0.15 highway fund 72 Rhea
$0.15 highway fund 73 Roane
$0.15 highway fund 74 Robertson
$0.15 highway fund 75 Rutherford
$0.15 general fund 76 Scott N/A N/A 77 Sequatchie N/A N/A 78 Sevier N/A N/A 79 Shelby
$0.15 highway fund 80 Smith
$0.15 highway fund 81 Stewart N/A N/A 82 Sullivan
$0.15 highway fund 83 Sumner
$0.15 highway fund 84 Tipton N/A N/A 85 Trousdale
$0.15 highway fund 86 Unicoi
$0.15 general fund 87 Union
$0.15 highway fund 88 Van Buren
$0.15 highway fund 89 Warren
$0.15 highway fund 90 Washington N/A N/A 91 Wayne
$0.15 education 92 Weakley
$0.15 general fund 93 White
$0.15 highway fund 94 Williamson
$0.15 general fund 95 Wilson
$0.15 highway fund Note: A severance tax is also applied to pulpwood severance in Anderson, Benton, and Wayne counties by private act. In these counties, the mineral severance tax is authorized under T.C.A. 67-7-201 and is therefore allocated to the highway fund. The pulpwood severance tax in Anderson County is allocated to the general fund with first priority given to the school system. In Benton and Wayne counties the pulpwood severance tax is allocated to the general fund. Pursuant to T.C.A. 67-1-111, no other city or county may levy a pulpwood severance tax unless authorized by general law rather than private act.
31
Adequate Facilities and School Facilities Taxes In recent years local governments, especially those in counties experiencing heavy growth, have looked for ways by which those bene"ting from the growth could also pay for the increased governmental costs resulting from that growth.
After June 20, 2006, statutory provisions for the authorization of the adequate facilities tax changed. Current Tennessee law now only authorizes the imposition of the adequate facilities tax if the county meets certain criteria: the county must have experienced a growth rate of 20 percent or more in total population between the last two federal decennial censuses or between future federal decennial censuses; or, the county must experience a 9 percent or more increase over the period from 2000 to 2004, or any future subsequent four-year period, according to the U.S.
Census Bureau population estimates.
Furthermore, counties meeting the new criteria may initially impose an amount per square foot of new residential construction only, up to $1.00 per square foot. Counties may not increase the rate of the tax for four years after the eective date of the levy or the last increase, and the rate increase may not exceed 10 percent.
Finally, the change was designed to help fund only school facilities. Therefore, counties must adopt a capital improvement plan for which the proceeds of the tax must be allocated to school capital outlay.
At the date of this publication, Bedford, Jeerson, Loudon, and Trousdale counties have adopted the school facilities tax. Counties that adopted adequate facilities taxes before this legislation went into eect are not prevented from imposing the taxes that were granted by private act, nor are they prevented from using the proceeds of these taxes for use on public facilities other than school facilities. The counties that impose adequate facilities and school facilities taxes are listed in Table 10, along with the rates, how the rates are imposed, and the purposes for which the proceeds are allocated. 1 T.C.A. § 67-4-2901 1
32
Table 10 Adequate School Facilities/Development Taxes and Fees and Distribution Bedford
$1.00 per residential square foot education capital projects; education debt service
$1,875 paid by developer upon approval of plat
$1,875 paid upon issuance of building permit
$1.00 per residential square foot
$.50 per heated residential square foot
$.25 per heated commercial square foot
$.15 per temperature controlled industrial square foot Fayette maximum of $1.00 per residential/nonresidential square foot capital projects fund
$1.00 per residential square foot with $1,500 minimum
$.25 per commercial square foot with $1,500 minimum Jefferson
$1.00 per residential square foot education capital projects Loudon
$1.00 per residential square foot education capital projects
$1.00 per residential square foot
$.25 per commercial square foot
$.70 per residential square foot
$.30 per commercial square foot
$.50 per residential square foot
$.30 per commercial square foot Montgomery
$250 per residential lot plus $250 per unit increasing 6% annually to a maximum of $1,000 combined education, capital projects, education debt service
$1.50 per residential square foot
$.30 per commercial square foot
$750 paid by developer upon approval of plat
$750 paid upon issuance of building permit
$.70 per residential square foot
$.40 per commercial square foot Trousdale
$1.00 per residential square foot education debt service
$1.00 per residential square foot schools
$.34 per commercial square foot fire services; highways
$1.00 per residential square foot schools; recreation Wilson
$1,000 minimum per residential unit imposed at issuance of building permit or equivalent to building permit fee in jurisdiction capital projects School Facilities Tax Cheatham Development Tax
$500 parks and recreation $750 general fund; $2,500 education debt Adequate Facilities Tax Dickson Adequate Facilities Tax education capital projects Adequate Facilities Tax Hickman Adequate Facilities Tax capital projects fund School Facilities Tax School Facilities Tax Macon Development/Impact Fee capital projects capital improvements; debt Marshall Adequate Facilities Tax capital projects fund Maury Adequate Facilities Tax local purpose fund Within Cities Adequate Facilities Tax Sumner Adequate Facilities Tax education capital projects School Facilities Tax Williamson Privilege Tax Adequate Facilities Tax Robertson Adequate Facilities Tax education debt Rutherford Development Tax 33
Summary of Major County Tax Rates Table 11 provides a summary of rates of the most broadly imposed county taxes that were in place when counties adopted budgets for "scal year 2016. Any referenda occurring after the date of this publication will not be re"ected until next year.
For additional detail on these and any other local or state revenues pertinent to counties, refer to the CTAS website, ctas.tennessee.edu and click on e-Li and type in the subject in the search box under Ask e-Li.
Technical assistance on "nancial and other issues is also available by contacting the CTAS consultant for your county. General questions regarding this publication should be directed to the CTAS central oce in Nashville by calling (615) 532-3555.
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County Property Tax Rates Local Option Sales Tax Rates Motor Vehicle Tax Rates Hotel/
Motel Tax Rates Mineral Severance 1
Anderson 2.7903 2.75 N/A
$0.05
$0.15 2
Bedford 2.2700 2.75 N/A N/A
$0.15 3
Benton 2.9500 2.75 N/A
$0.05
$0.10 4
Bledsoe 2.2162 2.25 N/A N/A
$0.15 5
Blount 2.6200 2.75 N/A
$0.04
$0.15 6
Bradley 2.4021 2.75 N/A
$0.05 N/A 7
Campbell 2.2500 2.25
$75.00
$0.05
$0.15 8
Cannon 2.6800 1.75
$50.25
$0.05
$0.10 9
Carroll 1.4854 2.75
$55.00 N/A
$0.15 10 Carter 2.4500 2.75 N/A
$0.05
$0.15 11 Cheatham 2.9010 2.25
$51.00
$0.05
$0.15 12 Chester 2.5202 2.75
$65.35
$0.04 N/A 13 Claiborne 2.4800 2.25
$25.00
$0.03
$0.15 14 Clay 3.1000 2.75
$25.00
$0.03
$0.15 15 Cocke 2.5872 2.75 N/A
$0.03
$0.15 16 Coee 3.5429 2.75 N/A N/A
$0.15 17 Crockett 2.6400 2.75
$73.50
$0.05 N/A 18 Cumberland 1.5275 2.75 N/A
$0.08
$0.15 19 Davidson 4.5160 2.25
$55.00
$0.04
$0.15 20 Decatur 1.9900 2.50
$110.00
$0.05
$0.15 21 DeKalb 1.7800 2.75 N/A
$0.05
$0.15 22 Dickson 2.9000 2.75
$60.00
$0.05
$0.15 23 Dyer 2.5300 2.75
$60.15 N/A N/A 24 Fayette 1.6054 2.25
$71.00
$0.05
$0.15 25 Fentress 1.9839 2.50
$25.00
$0.05
$0.15 26 Franklin 2.6736 2.25 N/A
$0.07
$0.15 27 Gibson 0.9684 2.75
$35.75
$0.04 N/A 28 Giles 2.7711 2.50 N/A
$0.05
$0.15 29 Grainger 2.5000 2.75 N/A N/A
$0.14 30 Greene 1.8731 2.75
$55.00
$0.07
$0.15 31 Grundy 2.5383 2.25 N/A N/A N/A 32 Hamblen 1.9900 2.75
$27.00
$0.05
$0.15 33 Hamilton 2.7652 2.25 N/A
$0.04 N/A 34 Hancock 2.2200 2.00
$20.00 N/A N/A Summary of Major County Tax Rates FY 2016 35
35 Hardeman 2.5500 2.75
$80.00
$0.05 N/A 36 Hardin 2.0800 2.75
$47.00
$0.05
$0.15 37 Hawkins 2.4650 2.75
$27.00 N/A
$0.15 38 Haywood 2.5600 2.75
$90.00
$0.05
$0.15 39 Henderson 2.3758 2.75
$60.00
$0.05 N/A 40 Henry 2.0621 2.75
$15.50
$0.05 N/A 41 Hickman 2.5395 2.75
$50.50
$0.05
$0.15 42 Houston 3.1900 2.75
$45.50
$0.05 N/A 43 Humphreys 2.2000 2.75 N/A
$0.05
$0.05 44 Jackson 2.8500 2.75
$41.00 N/A
$0.15 45 Jeerson 2.3500 2.75
$50.00/$30.00
$0.04 N/A 46 Johnson 1.8100 1.50
$40.00
$0.05
$0.15 47 Knox 2.3200 2.25
$36.00
$0.05 N/A 48 Lake 2.3165 2.75
$75.00/$37.75
$0.08 N/A 49 Lauderdale 2.9000 2.75
$65.00
$0.05 N/A 50 Lawrence 3.0600 2.75
$25.00
$0.05
$0.15 51 Lewis 2.2941 2.50
$20.00
$0.05 N/A 52 Lincoln 2.3400 2.50
$75.00
$0.05
$0.15 53 Loudon 1.8587 2.00 N/A
$0.05
$0.15 54 Macon 2.4000 2.25
$65.00/$45.00 N/A N/A 55 Madison 2.1500 2.75 N/A
$0.05
$0.15 56 Marion 2.1686 2.75 N/A
$0.05
$0.15 57 Marshall 3.2200 2.25
$50.00
$0.07
$0.15 58 Maury 2.6200 2.25
$25.00
$0.05
$0.15 59 McMinn 1.6155 2.00 N/A
$0.05
$0.15 60 McNairy 2.0900 2.25 N/A N/A
$0.15 61 Meigs 2.1726 2.00 N/A
$0.05
$0.15 62 Monroe 2.0942 2.25
$25.00
$0.05
$0.15 63 Montgomery 3.0700 2.50
$30.50
$0.03
$0.15 64 Moore 2.4300 2.50 N/A
$0.03
$0.15 65 Morgan 3.1000 2.00 N/A N/A N/A 66 Obion 2.0042 2.75
$40.00
$0.05
$0.15 67 Overton 2.2500 2.50
$30.50
$0.05
$0.15 68 Perry 2.4000 2.50 N/A
$0.05
$0.10 County Property Tax Rates Local Option Sales Tax Rates Motor Vehicle Tax Rates Hotel/
Motel Tax Rates Mineral Severance Summary of Major County Tax Rates FY 2016 36
69 Pickett 1.8700 2.75
$10.00 N/A N/A 70 Polk 2.4021 2.75 N/A
$0.03 N/A 71 Putnam 2.8050 2.75 N/A
$0.06
$0.15 72 Rhea 2.0966 2.75 N/A
$0.02
$0.15 73 Roane 2.5750 2.50 N/A
$0.05
$0.15 74 Robertson 3.0850 2.75
$85.25
$0.07
$0.15 75 Rutherford 2.6800 2.75
$52.50
$0.03
$0.15 76 Scott 2.3740 2.25
$30.00
$0.05 N/A 77 Sequatchie 2.5686 2.25 N/A
$0.02 N/A 78 Sevier 1.8800 2.75 N/A
$0.03 N/A 79 Shelby 4.3700 2.25
$50.00
$0.05
$0.15 80 Smith 2.3200 2.75
$65.00 N/A
$0.15 81 Stewart 2.4488 2.25
$35.00
$0.05 N/A 82 Sullivan 2.5754 2.25 N/A N/A
$0.15 83 Sumner 2.5000 2.25
$51.00
$0.05
$0.15 84 Tipton 2.4200 2.25
$61.00
$0.05 N/A 85 Trousdale 3.1000 2.25
$40.00 N/A
$0.15 86 Unicoi 2.6838 2.75 N/A
$0.05
$0.15 87 Union 2.1700 2.25
$30.00
$0.05
$0.15 88 Van Buren 1.9299 2.75 N/A
$0.07
$0.15 89 Warren 1.9661 2.75
$30.00
$0.05
$0.15 90 Washington 1.9798 2.50 N/A N/A N/A 91 Wayne 2.0700 2.75
$61.00 N/A
$0.15 92 Weakley 2.1302 2.75
$40.00
$0.05
$0.15 93 White 2.0500 2.25
$42.00
$0.05
$0.15 94 Williamson 2.3100 2.25
$25.75
$0.04
$0.15 95 Wilson 2.5704 2.25
$25.00
$0.03
$0.15 County Property Tax Rates Local Option Sales Tax Rates Motor Vehicle Tax Rates Hotel/
Motel Tax Rates Mineral Severance Summary of Major County Tax Rates FY 2016 37
226 Capitol Boulevard, Suite 400 Nashville, TN 37219 l Phone: (615) 532-3555 l ctas.tennessee.edu Promoting better county government through direct assistance to county ocials and their associations.
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