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A resolution calling the independent Metropolitan Board of Equalization into regular session beginning June 2, 2025, and special session beginning June 30, 2025.
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WHEREAS, the independent Metropolitan Board of Equalization (the “MBOE”) last sat in regular session from June 3, 2024, until June 14, 2024; and,
WHEREAS, the independent MBOE needs to sit again in regular session in order to hear appeals and conduct its administrative duties; and,
WHEREAS, the independent MBOE last sat in special session beginning June 17, 2024, with the special session to be closed on or before May 31, 2025; and,
WHEREAS, the independent MBOE needs to sit again in special session to hear any appeals timely filed and not heard during its regular session, to complete the equalization, and to conduct its administrative duties; and,
WHEREAS, Tenn. Code Ann. § 67-1-404 governs the time which county boards of equalization may meet, including when the Metropolitan Government of Nashville and Davidson County meets; and,
WHEREAS, Tenn. Code Ann. § 67-1-404(b)(1)(D) authorizes the legislative body of the Metropolitan Government to fix the number of days the MBOE shall sit in regular session; and,
WHEREAS, Tenn. Code Ann. § 67-1-404(b)(2) authorizes the county mayor, when the legislative body cannot act, to call the board in special session at any time if, in the judgment of the county mayor, the public welfare requires it; and,
WHEREAS, the Metropolitan Council can act to call the independent MBOE into special session, and the public welfare requires that the independent MBOE so meet in both regular session and special session.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. The Metropolitan Council hereby calls the independent MBOE into regular session beginning on June 2, 2025, and adjourning at 4:00 p.m. on June 27, 2025, to hear appeals, carry out its duties, and oversee its administration.
Section 2. The Metropolitan Council hereby calls the independent MBOE into special session beginning June 30, 2025, for the purposes of hearing appeals timely filed for tax year 2025, completing the equalization, carrying out its duties, and overseeing its administration; said special session not to continue beyond May 31, 2026. The independent MBOE shall meet in special session at the discretion of its Chair, or the Vice Chair if the Chair cannot act.
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 is a routine, annual resolution to call the Metropolitan Board of Equalization (“MBOE”) into regular session from June 2, 2025, until June 27, 2025. It would also call the MBOE into special session convening June 30, 2025, to complete any unfinished business regarding appeals on pro-rated assessments. The special session is not to extend beyond May 31, 2026.
The MBOE always meets during the month of June to hear appeals of assessments on real property. Historically, the MBOE has been required to have special sessions to conclude its work due to the large number of appeals. State law authorizes county legislative bodies to fix the number of days the Board of Equalization is to sit in regular session and to call the board into special session to complete any unfinished business. (T.C.A. § 67-1-404).