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A resolution requesting the Metropolitan Government conduct additional research and analysis regarding tax rates and services within the Urban Services District and General Services District to ensure all taxpayers in Davidson County are treated equitably.
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WHEREAS, the Metropolitan Government of Nashville and Davidson County ("Metro") operates under a consolidated city-county structure consisting of the General Services District ("GSD") and the Urban Services District ("USD"); and
WHEREAS, pursuant to the Metropolitan Charter ("the Charter"), the GSD encompasses all of Davidson County and funds general governmental services provided to all residents, while the USD exists within the GSD and is intended to fund enhanced urban services not provided uniformly across the county; and
WHEREAS, the Charter framework historically requires that services uniquely benefitting the USD be funded through the additional USD tax rate, while services provided countywide are funded through the GSD rate, ensuring equitable allocation of costs based on service levels; and
WHEREAS, property owners within the USD pay a combined tax rate consisting of both the GSD rate and an additional USD increment, while property owners outside the USD pay only the GSD rate; and
WHEREAS, the difference between the GSD tax rate and the combined USD rate has narrowed over time but has consistently reflected the additional services provided within the USD, with a gap of $0.85 in 2000, $0.57 in 2010, and $0.43 in 2020; and
WHEREAS, the Fiscal Year 2022 Operational Supplemental Budget provided for a consultant study relative to the application of services provided in the GSD and the USD of the Metropolitan Government; and
WHEREAS, in April 2025, Raftelis Financial Consultants released the results of that study, which included analyzing the Metro Charter and evaluating the current allocations of revenue and costs between the districts and the services provided in each; and
WHEREAS, the study ...
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