title
A resolution approving the appointment of additional hearing officers by the independent Metropolitan Board of Equalization to conduct preliminary hearings and to make investigations regarding complaints before the Board for the 2026 Assessment Year.
body
WHEREAS, Tennessee Code Annotated §67-5-1406 permits the independent Metropolitan Board of Equalization (“MBOE”) to appoint one (1) or more hearing officers with the approval by resolution of the Metropolitan Council; and,
WHEREAS, the hearing officers shall assist the independent MBOE and prepare proposed findings of fact and conclusions and recommend the same to the county board; and,
WHEREAS, the independent MBOE has appointed the hearing officers listed on the attached Exhibit A.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1: The appointment of the hearing officers listed on the attached Exhibit A by the independent MBOE to conduct preliminary hearings and to make investigations regarding complaints before the independent MBOE is hereby approved.
Section 2: 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 approves the appointment of eight additional Davidson County citizens to serve as hearing officers for the Metropolitan Board of Equalization (“MBOE”). The Metropolitan Council previously approved the appointment of 27 hearing officers by MBOE through Resolution No. RS2026-1930.
The MBOE is authorized under state law to hear appeals of assessments on real property and personal property. State law requires that the MBOE members be approved by the county legislative body by resolution.