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A resolution setting the compensation of the chair and members of the Metropolitan Board of Equalization.
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WHEREAS, pursuant to state law, there exists the independent Metropolitan Board of Equalization (“MBOE”) whose duties, among other things, are to examine, compare and equalize property assessments within Davidson County in accordance with applicable law and to hear complaints of taxpayers who feel aggrieved of excessive assessments of their property; and
WHEREAS, in accordance with Metropolitan Charter § 11.204 and Tennessee Code Annotated § 67-1-403, MBOE members “shall be paid by the county a compensation for their services” and that “[t]he county legislative body shall by resolution establish the compensation of the members and the chair of the county board of equalization”; and
WHEREAS, pursuant to Tennessee Code Annotated § 67-5-1403, it is the duty of the Metropolitan Nashville & Davidson County Assessor of Property “to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory and capacity during each and every day of the session of such board , and to render to such county board assistance in the performance of its official duties in equalizing assessments”; and
WHEREAS, pursuant to Resolution No. RS2026-1929, the Metropolitan Council has called the independent MBOE into regular session beginning June 1, 2026, and special session beginning June 29, 2026, to hear appeals for Tax Year 2026; and
WHEREAS, the current compensation for the independent MBOE is $100 per day for the MBOE chair and $90 per day for all other MBOE members, to be paid from an allocation in the annual appropriation to the Metropolitan Nashville & Davidson County Assessor of Property as has been set forth by the Metropolitan Government in the annual operating budget for the Metropolitan Nashville & Davidson County Assessor of Property; and
WHEREAS, MBOE members often hear multiple sessions in a day demanding more of the members’ time in order to handle the equalization as quickly as possible; and
WHEREAS, the increased compensation will assist in recruiting and retaining qualified individuals to serve on the independent MBOE and is in the best interests of the Metropolitan Government.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. That the compensation of the independent Metropolitan Board of Equalization for a member sitting with the board at a meeting shall be set at $100 per session for the MBOE chair or MBOE acting chair and $90 per session for all other MBOE members, effective retroactively to June 1, 2026.
Section 2. That the compensation provided herein shall remain in effect for each successive year’s regular and special sessions of the Metropolitan Board of Equalization until such further modification by the Metropolitan Council.
Section 3. This Resolution shall take effect from and after its adoption, the welfare of the Metropolitan Government of Nashville and Davidson County requiring it.
Agenda Analysis
Analysis
This resolution sets the compensation of the chair and members of the Metropolitan Board of Equalization (“MBOE”). Pursuant to Resolution No. RS2026-1929, the MBOE was called into session beginning June 1, 2026, and into special session beginning June 29, 2026 to hear appeals for Tax Year 2026.
The Metropolitan Charter and state law requires that members of the MBOE be compensated for their services. The Metropolitan Council must establish compensation for the board’s chair and members by resolution. The current compensation for the MBOE is $100 per day for the chair and $90 per day for the members.
The proposed resolution would increase the compensation amount to $100 per session for the MBOE chair and $90 per session for the MBOE members, retroactively effective on June 1, 2026. This proposal allows members to be compensated for multiple sessions per day, instead of the rate for a single session per day.
This compensation rate shall remain in effect until modified by the Metropolitan Council.