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A resolution amending Resolution No. RS2025-1137 to extend the special session of the Metropolitan Board of Equalization for Tax Year 2025.
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WHEREAS, pursuant to Tennessee Code Annotated Section 67-1-404, the Metropolitan Council adopted Resolution No. RS2025-1137 calling the independent Metropolitan Board of Equalization ("MBOE") into regular session from June 2, 2025, through June 27, 2025, and into special session on June 30, 2025; and,
WHEREAS, Resolution No. RS2025-1137 established that the special session shall conclude either on or before May 31, 2026; and,
WHEREAS, due to the volume of property assessment appeals filed for Tax Year 2025, the independent MBOE will require additional time beyond May 31, 2026, to complete all hearings; and,
WHEREAS, taxpayers who have timely filed appeals are entitled to a hearing before the independent MBOE; and,
WHEREAS, it is in the best interest of The Metropolitan Government of Nashville and Davidson County to extend the special session of the independent MBOE beyond May 31, 2026, to ensure completion of all such Tax Year 2025 appeals.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. That Section 2 of Resolution No. RS2025-1137 is hereby amended by deleting "said special session not continue beyond May 31, 2026" and replacing it with the following: "said special session shall continue for such time until all timely-filed appeals have been heard, decisions rendered, and equalization completed for Tax Year 2025".
Section 2. That 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
A resolution amends Resolution No. RS2025-1137 to extend the special session of the Metropolitan Board of Equalization ("MBOE") for Tax Year 2025.
Through RS2025-1137, the Metropolitan Council previously called the MBOE into special...
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