Finance Committee

CITY OF HENDERSONVILLE FINANCE COMMITTEE January 23rd, 2024, at 6:00 p.m. 101 Maple Drive North, Hendersonville, TN 37075 I. Call to Order by the Chairman II. Acceptance of agenda III. Minutes A. Approval of November 28th, 2023, meeting minutes 2-4 B. Approval of January 9th, 2024, meeting minutes 5 IV. Public Comments V. Ordinances and Resolutions Sasse 1. Reading of Resolution 2023-53, a resolution to the General Assembly requesting 6-14 statutory/constitutional authority to adopt new property tax freeze program from increased real property taxes for residential homeowners Roberson 2. Reading of Resolution 2024-05, a resolution pledging to freeze property taxes for a 15-18 period of 4 years upon voter approval of referendum to increase local option sales tax on one-half (1/2) penny per dollar Skidmore 3. Reading of Resolution 2024-09 a resolution to waive 2024 beer permit fees for properties 19-21 damaged by the December 9, 2023 tornado VI. Other Agenda Items 4. Discussion: Receive and File FY2023 Annual Comprehensive Financial Report (to be provided at the meeting) 5. Sales Tax Analysis Report (to be provided under separate cover) 6. Hotel-Motel Tax Report (to be provided under separate cover) 7. Investment Earnings Analysis (to be provided under separate cover) 8. Stormwater Report (to be provided under separate cover) 9. Other Business VII. Adjournment Anyone needing accommodations due to disabilities, please contact the ADA Coordinator at 615-822-1016 at least 24 hours prior to the meeting. 1  FINANCE COMMITTEE MEETING MINUTES November 28, 2023 CONFERENCE ROOM 2 @ 6:00 pm Present: Mark Burgdorf, Jeffrey Sasse Absent: Karen Dixon Others Present: Mayor Jamie Clary, Jesse Eckenroth, Tamara Ingersoll, Andy Gilley, Lance Wray, Casey LaMarr, Terri Goodwin, Janna Garton, Eddie Roberson Called to order at 6:00 pm Motion to amend the agenda to remove item 2, the Reading of Resolution 2023-52, a resolution authorizing the Mayor to enter into a development agreement with Repurpose Sustainable Waste Solutions, LLC for the operation of a solid waste reclamation facility within the City. Motion: Mark Burgdorf Second: Jeffery Sasse Vote: Approved unanimously 2-0 Motion to Accept the November 28, 2023, Finance Committee Agenda Motion: Jeffrey Sasse Second: Mark Burgdorf Vote: Approved unanimously 2-0 Motion to Approve the October 24, 2023, Finance Committee Meeting Minutes Motion: Jeffrey Sasse Second: Mark Burgdorf Vote: Approved unanimously 2-0 Citizens’ Comments None Ordinances and Resolutions Reading of Resolution 2023-53, a resolution to the General Assembly requesting statutory/constitutional authority to adopt a new property tax freeze program from increased real property taxes for residential homeowners Discussion: 2 Jeff Sasse led the discussion. He explained that if this program was approved it would apply to owner occupied residents only. It would not have income or age requirements. Property taxes would remain flat as long as the resident applies every year for this program. Other ways that the rate would change include if the home is sold. This program would not apply to commercial property. This program would require a State law change. Motion to recommend Resolution to BOMA: Jeffrey Sasse Second: Mark Burgdorf Vote: Approved unanimously 2-0 Other Agenda Items Discussion with County Commissioner regarding the Hendersonville Library The intent was to discuss the agreement with the County. County staff were not in attendance so this discussion will be postponed to a future date to be determined. Sales Tax Analysis State Sales Tax Analysis – Sales tax for the month of October 2023 totaled $604,273. This represents a $8,999 decrease compared to October 2022, and a $26,904 increase compared to this point in FY2023. Local Sales Tax Analysis – Sales tax for the month of October 2023 totaled $1,616,945. This represents a $3,979 increase compared to October 2022, and a $51,337 increase compared to this point in FY2023. Hotel-Motel Tax Analysis Hotel Motel Tax Analysis – Tax collections for the month of October 2023 totaled $30,580.35. This represents a $18,640.05 increase compared to October 2022, and a $43,649.50 increase compared to this point in FY 2023. The Hotel-Motel Occupancy tax rate increased from 2.75% to 4.00% effective August 2023. Investment Activity Discussion: The City of Hendersonville’s interest earnings for the month of October 2023 was $114,615. The total investment earnings year-to-date for FY24 is $525,475. Stormwater Fund Report The current balance in the Stormwater Fund is $799,494.49. Limited revenues come in the first four months of the fiscal year as Stormwater fees are billed and paid with property taxes. Motion to Adjourn Motion: Jeffrey Sasse 3 Second: Mark Burgdorf Vote: Approved unanimously 2-0 Adjourned 6:18 pm ______________________________ Karen Dixon, Chairwoman 4  SPECIAL-CALLED FINANCE COMMITTEE MEETING January 9th, 2024 Newman Conference Room @ 6:30 pm Present: Karen Dixon, Jeff Sasse, Mark Burgdorf Absent: None Others Present: Mayor Jamie Clary, Tamara Ingersoll, Andy Gilley, Janna Garton Called to order at 6:30 pm Motion to Approve the January 9th, 2024 Finance Committee agenda Motion: Mark Burgdorf Second: Jeff Sasse Vote : Unanimous Approval Ordinances Reading of Ordinance 2023-28, an ordinance amending Budget Ordinance 2023-11 for appropriations to repair certain City property damaged by tornado Tamara Ingersoll led the discussion and explained that this budget amendment is to cover the costs associated with the tornado, including debris cleanup, roof and HVAC repair at City Hall, roof repair at Fire Station 6, damaged police vehicles, damaged Fire trailer and extensive damages to the Parks, especially Drakes Creek Park. Mayor Jamie Clary explained that General Fund dollars would be used up front and when insurance and FEMA funds were received they would be put back into the general Fund. Motion to recommend Ordinance to BOMA: Jeff Sasse Second: Mark Burgdorf Vote: Unanimous Approval Motion to Adjourn Motion: Jeff Sasse Second: Mark Burgdorf Vote: Unanimous Approval Adjourned 6:35 pm ________________________________ Karen Dixon, Chairwoman 5  RESOLUTION 2023-53 Sponsor: Sasse A RESOLUTION TO THE GENERAL ASSEMBLY REQUESTING STATUTORY/CONSTITUTIONAL AUTHORITY TO ADOPT NEW PROPERTY TAX FREEZE PROGRAM FROM INCREASED REAL PROPERTY TAXES FOR RESIDENTIAL HOMEOWNERS WHEREAS, taxes imposed and collected on property for municipal purposes are defined and determined under State law, and a municipal governing body may not enact any laws in conflict with, or are an addition to, the authority that currently exists under State law; WHEREAS, Tennessee Code Annotated, § 67-5-705, Property Tax Freeze Act, currently provides for such a “property tax freeze” only to those that qualify by age and income level. This Resolution is seeking statutory/constitutional authority to extend the program to all residential property homeowners, such that residential property taxes and assessed values are “frozen” until such time as the property is sold, transferred or improved (as defined herein); WHEREAS, the qualifications, calculations and administration of this property tax freeze program are intended to be the same as with that as provided under the current Property Tax Freeze Act; WHEREAS, this tax freeze program would apply only to owner occupied homes that are also their principal place of residence; WHEREAS, the City desires the statutory, and if necessary, the Constitutional authority to enact this property tax freeze program: NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF MAYOR AND ALDERMEN OF THE CITY OF HENDERSONVILLE, TENNESSEE, as follows: Section One: The Tennessee General Assembly is hereby requested to amend State law, and if necessary, seek an amendment to the Constitution, to allow the City of Hendersonville to enact a property tax freeze program such as that provided currently by the Property Freeze Act, but that is extended to all residential real properties that are owner-occupied and principal places of residences, such that the total dollar tax amount the homeowner pays at the time of a City Ordinance enacting a property tax freeze program shall not change until such time as the property is sold, transferred or improved (as defined herein), at which time the property shall then be taxed at any new rate of taxation and assessed value then existing. Section Two: This property tax program, including its qualifications, calculations and administration, shall be governed the same as that which is provided currently under state law for the Property Freeze Act, except that there are no age or income qualifications. The provisions of the Act under Tennessee Code Annotated, § 67-5-705, not otherwise inconsistent with the provisions herein, or with other State law, shall be incorporated herein by reference. Section Three: (1) Under no condition shall any taxpayer receive tax relief for property taxes paid on more than one place of residence for any tax year. 6  R23-53 Page 2 (2) Tax relief shall be provided to only one (1) recipient for a given property for any tax year. (3) (A) “Transferred” as contemplated herein means that as defined in T.C.A. §13-7-602, which are transfers other than sales that are: (1) By the conveyance from one (1) spouse to the other; (2) Are domestic settlement decrees and/or domestic decrees and/or deeds that are an adjustment of property rights between divorcing parties; (3) Are deeds executed by the trustee of a revocable living trust to implement a testamentary devise by the trustor of the trust. (B) “Improvement” means any change to a dwelling or dwelling lot that would properly warrant a change by the assessor in the assessed value of the property for the year or portion of the year in which the improvement is made; and BE IT FURTHER RESOLVED BY THE BOARD OF MAYOR AND ALDERMEN OF THE CITY OF HENDERSONVILLE, TENNESSEE, that this Resolution shall be forwarded to the State delegates for the City for passage by the Tennessee General Assembly; and Adopted this the _____ day of __________, 2023. APPROVED: ____________________________________ JAMIE CLARY, Mayor ATTEST: _________________________________________ TAMARA INGERSOLL, City Recorder APPROVED AS TO FORM AND LEGALITY: _____________________________________ LANCE A. WRAY, City Attorney 7  R23-53 Page 3 LEGISLATIVE HISTORY Resolution 2023-53 Sponsors: Sasse Committee: Finance Date of Committee Meeting: November 28th, 2023 Committee Recommendation: Yes. BOMA Reading: December 12th, 2023 Amendment: Substitute motion to replace Resolution 2023-53. Motion: Refer the substitute motion and the original motion back to the Finance Committee for review and to return to BOMA on the first meeting in February 2024. Vote: Aye: Burgdorf, Collins, Martin, Peterson, and Skidmore. Nay: Dixon, Garton, Goodwin, Roberson, Sasse, Waters, and Clary. Absent: Garza. Motion failed. Motion: Reconsider the previous motion relating to sending Resolution 2023-53 and the substituted motion back to the Finance Committee. Vote: Aye: Burgdorf, Collins, Dixon, Garton, Goodwin, Martin, Peterson, Roberson, Skidmore, and Waters. Nay: Sasse and Clary. Absent: Garza. Motion carried. Motion: Refer the substitute motion and the original motion back to the Finance Committee for review and to return to BOMA on the first meeting in February 2024. Vote: Aye: Burgdorf, Collins, Dixon, Garton, Goodwin, Martin, Peterson, Roberson, Skidmore, Waters, and Clary. Nay: Sasse. Absent: Garza. Motion carried. Committee: Finance Date of Committee Meeting: January 23rd, 2024 Committee Recommendation: BOMA Reading: January 23rd, 2024 8 DATE: January 23rd, 2024 ORDINANCE/RESOLUTION # Resolution 2023-53 That BOMA considers a resolution to the general assembly SPECIFIC REQUEST/ requesting statutory/constitutional authority to adopt a RECOMMENDATION: new property tax freeze program from increased real STAFF property taxes for residential homeowners. REPORT REPORT PREPARED BY: Jesse Eckenroth – Chief of Operations BACKGROUND: 1 Taxes imposed and collected on property, e.g. property taxes, for municipal purposes are defined and determined under State law, and a municipal governing body may not enact any laws in conflict with, or in addition to, the authority that exists under State law. Programs exist, under State law, that restrict the residential property tax burden, one such program is the Property Freeze Act, Tennessee Code Annotated § 67- 5-705. The Property Freeze Act has ownership, age and income restrictions; age restriction for the program is 65 and income is generally limited at $60,000, such limit is revised from time to time. DISCUSSION: 2 The proposed resolution mimics the Property Freeze Act, with two exceptions: 1. Elimination of age requirement 2. Elimination of income limit Under the proposed legislation only owner-occupied residential homes are eligible for a freeze. If a property is sold, transferred, or improved in such a manner that triggers a reassessment the property is unfrozen and assumes the current tax rate. Owners would have to apply on an annual basis to continue enrollment in the freeze program. Sumner County administers the freeze program on behalf of the City of Hendersonville. It is important to note that the proposed program freezes the dollar amount of the tax liability and does not freeze the tax rate, the current city tax rate is .9187. Property taxes within the city limits are composed of two rates, a city rate of .9187 and a county rate of 2.252, subject to change at the direction of the governing boards. This proposal would not impact an owner’s liability for county property tax, it would only be applicable to the city property tax liability. Note, the resolution is not asking BOMA to approve a freeze program, it is asking BOMA to seek approval from the state regarding the proposed program. 9  2 FISCAL IMPACT: 3 The fiscal impact is undetermined and would depend on future tax rate increases. If tax rate increases are approved by BOMA, owner-occupied residential homes would be shielded from such increases if enrolled in the program. Commercial and all other non-owner-occupied dwelling units would not qualify for the freeze program and would be subject to the impacts of tax rate increases. ADDITIONAL INFORMATION / PHOTOS: 4 N/A ATTACHMENTS: 5 TCA 67-5-705 10  Tenn. Code 67-5-705 [Effective 7/1/2023] Property Tax Freeze Act (Tennessee Code (2023 Edition)) 67-5-705 [Effective 7/1/2023] Property Tax Freeze Act 67-5-705. [Effective 7/1/2023] Property Tax Freeze Act (a) This section shall be known and may be cited as the "Property Tax Freeze Act." (b) The purpose of this section is to provide for uniform and orderly administration of the property tax freeze program for eligible taxpayers in those jurisdictions adopting it. This section is not intended to displace other forms of property tax relief available at the time of its passage except as expressly provided in this section. (c) As used in this section, unless the context otherwise requires: (1) "Base tax" means the property tax due on the principal residence of a qualifying taxpayer at the time the jurisdiction levying the tax adopts a resolution or ordinance approving the property tax freeze under this section. If the taxpayer did not qualify or did not own an eligible residence when the freeze was adopted, "base tax" means the maximum property tax due on the taxpayer's eligible residence for the year in which the taxpayer became eligible on the basis of an approved application. If a taxpayer reapplies after acquiring a new residence or after a period of ineligibility, the base tax shall be recalculated for the year of reapplication and reestablishment of eligibility; (2) "Collecting official" means the county trustee or, in the case of taxes due a municipality, the county trustee or other official responsible for collection of property taxes; (3) "Improvement" means any change to a dwelling or dwelling lot that would properly warrant a change by the assessor in the assessed value of the property for the year or portion of the year in which the improvement is made; and (4) "Principal residence" means the dwelling owned by the taxpayer and eligible as the taxpayer's legal residence for voting purposes. Program rules shall establish the maximum size limits for land that may qualify as a taxpayer's principal residence. The rules shall take into consideration lot size requirements under applicable zoning, as well as property actually used to support residential structures; provided, however, that the size limit shall not exceed five (5) acres. The tax freeze granted by this section shall only apply to the residence and no more than the maximum limit for land established by the rules. (d) (1) The legislative body of a county or municipality may by resolution or ordinance adopt the property tax freeze program provided in this section. The county or municipality may thereafter terminate the freeze program by resolution or ordinance; provided, however, that the resolution or ordinance terminating the program must not have the effect of terminating the program until the following tax year. -1- 11  Tenn. Code 67-5-705 [Effective 7/1/2023] Property Tax Freeze Act (Tennessee Code (2023 Edition)) (2) A municipality that is located in a county that has already adopted the tax freeze program must use the same income limit adopted by the county if the municipality also adopts the tax freeze program and the county has adopted the income limit as set forth in subdivision (f)(3)(A)(iii). (3) A municipality that adopts or has adopted the tax freeze program must use the income limit adopted by the county if the county trustee is accepting tax freeze applications on behalf of the municipality, or is acting as the collecting official on behalf of the municipality, and the county has adopted the income limit as set forth in subdivision (f)(3)(A)(iii). (e) (1) Taxpayers seeking the property tax freeze shall apply annually to the collecting official by the deadline established in program rules, and applicants must qualify on the basis of age, income and ownership of eligible property. The collecting official shall determine whether requirements for eligibility have been met, and the collecting official's determination shall be final, subject to audit and recovery of taxes, including interest at the rates otherwise provided for delinquent taxes under §67-5-2010, if the applicant is later determined to have not been eligible. Any taxpayer who knowingly provides false information concerning the taxpayer's income or other information relative to eligibility for the program, commits a Class A misdemeanor. (2) If the collecting official approves the application, property taxes due on the applicant's principal residence shall be the lesser of: (A) The actual tax due; or (B) The base tax; provided, that the base tax shall be adjusted to reflect any percentage increase in the value of the property determined by the assessor to be attributed to improvements made or discovered after the time the base tax was established. The base tax shall be recalculated in any year in which the actual tax due is less than the previously established base tax for the property, and the recalculated base tax shall apply until further recalculated pursuant to this part. (f) (1) To qualify for the property tax freeze, the applicant shall be sixty-five (65) years of age by the end of the year in which the application is filed. The applicant shall further own and use the property as the applicant's principal residence for which the freeze is sought in the year of application or reapplication and through the deadline date for application or reapplication. (2) In addition to the qualifications stated in subdivision (f)(1), the applicant's income, combined with the income of any other owners of the property, the income of applicant's spouse and the income of any owner of a remainder or reversion in the property if the property constituted the person's legal residence at any time during the year, may not exceed -2- 12  Tenn. Code 67-5-705 [Effective 7/1/2023] Property Tax Freeze Act (Tennessee Code (2023 Edition)) the limit stated in subdivision (f)(3). Income for purposes of qualification means income from all sources as defined by program rules. (3) (A) Subject to subdivision (f)(3)(B), the income limit for the property tax freeze program is the greater of: (i) The weighted average of the median household income for age groups sixty-five (65) years of age to seventy-four (74) years of age and seventy-five (75) years of age or over who resided within the county as determined in the most recent federal decennial census; (ii) The applicable state tax relief income limit established under §67-5-702; or (iii) Sixty thousand dollars ($60,000) if approved by the local legislative body in accordance with subsection (d). Such income limit, if adopted by the local legislative body, shall not take effect until the tax year following adoption by the local legislative body. (B) The income limits in subdivision (f)(3)(A)(i)-(iii) must be adjusted by the comptroller of the treasury to reflect the cost-of-living adjustment for social security recipients as determined by the social security administration and must be rounded to the nearest ten dollars ($10.00). The adjusted weighted average median household income level for each county must be published annually by the comptroller of the treasury. (g) (1) The comptroller of the treasury is authorized to perform income verification or other related services or assistance at the request of a county or municipality, if the county or municipality agrees to pay fees sufficient to reimburse the actual costs to the comptroller of the treasury in providing such services or assistance, unless or to the extent not appropriated by the general assembly. (2) Financial records filed for purposes of income verification shall be confidential and shall not be subject to inspection under the Tennessee public records law, compiled in title 10, chapter 7, but shall be available to local or state officials who administer, enforce, or audit the tax freeze program or requirements imposed under this section. (h) The property tax freeze program shall conform to any uniform definitions, application forms and requirements, income verification procedures and other necessary or desirable rules, regulations, policies and procedures not in conflict with this section, as may be adopted by the state board of equalization through the division of property assessments. History: Amended by 2023 Tenn. Acts, ch. 271,s 2, eff. 7/1/2023. Amended by 2023 Tenn. Acts, ch. 271,s 1, eff. 7/1/2023. Amended by 2017 Tenn. Acts, ch. 299, s 2, eff. 7/1/2017. Amended by -3- 13  Tenn. Code 67-5-705 [Effective 7/1/2023] Property Tax Freeze Act (Tennessee Code (2023 Edition)) 2014 Tenn. Acts, ch. 938,s 1, eff. 5/19/2014. Amended by 2013 Tenn. Acts, ch. 63, s 4, eff. 8/11/2017. Acts 1979, ch. 407, §§ 1, 2; T.C.A., §§ 67-649, 67-674; Acts 2007, ch. 581, § 1; 2009, ch. 68, § 3. SSOT: This section is set out more than once due to postponed, multiple, or conflicting amendments. -4- 14  RESOLUTION 2024-05 Sponsor: Roberson A RESOLUTION PLEDGING TO FREEZE PROPERTY TAXES FOR A PERIOD OF 4 YEARS UPON VOTER APPROVAL OF REFERENDUM TO INCREASE LOCAL OPTION SALES TAX OF ONE-HALF (1/2) PENNY PER DOLLAR WHEREAS, municipalities in Tennessee primarily have two ways to fund local government: property taxes and sales taxes on certain purchases; WHEREAS, the Tennessee State Constitution prohibits the unequal application of property taxes by taxing similarly situated citizens differently, unless there is a rational basis like the current means-tested exception for the elderly and disabled; WHEREAS, the Mayor and Board of Aldermen (BOMA) unanimously passed Resolution 2023- 20 on November 14, 2023, calling for a referendum to allow citizens the opportunity to vote on increasing the local portion of sales tax by ½ penny per dollar for 10 years for specific needed improvements; and WHEREAS, under state law and the Tennessee State Constitution, the City currently has the statutory authority to increase, decrease or freeze all local property taxes: NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF MAYOR AND ALDERMEN OF THE CITY OF HENDERSONVILLE, TENNESSEE, that upon the citizens’ approval of the referendum authorized by Ordinance 2023-20, that the Board of Mayor and Aldermen hereby pledge that all City property taxes shall remain revenue neutral for a period of not less than 4 years. Adopted this the ____ day of ________________, 2024. APPROVED: __________________________ JAMIE CLARY, Mayor ATTEST: _________________________________________ TAMARA INGERSOLL, City Recorder APPROVED AS TO FORM AND LEGALITY: _____________________________________ LANCE A. WRAY, City Attorney 15  LEGISLATIVE HISTORY Resolution 2024-05 Sponsor: Roberson Committee: Finance Date of Committee Meeting: January 23rd, 2024 Committee Recommendation: 16 DATE: January 23rd, 2024 ORDINANCE/RESOLUTION # Resolution 2024-05 That the Board of Mayor and Alderman (BOMA) considers a resolution pledging to freeze property taxes for a period SPECIFIC REQUEST/ RECOMMENDATION: of not less than four (4) years upon voter approval of STAFF referendum to increase local option sales tax of one-half (1/2) penny per dollar. REPORT REPORT PREPARED BY: Tamara Ingersoll – Finance Director BACKGROUND: 1 Taxes imposed and collected on property taxes for municipal purposes are defined and determined under State law (TCA 67-5-103), and a municipal governing body may not enact any laws in conflict with, or in addition to, the authority that exists under State law. Property taxes must be applied equally to similarly situated citizens unless there is a rational basis for a different application such as the current means-tested exception for the elderly and disabled. State law does not prohibit local municipalities from increasing or decreasing local property taxes; BOMA can adjust property taxes during the city’s annual budget process at BOMA’s discretion. State law does not prohibit the percentage or the frequency of adjustments to local property taxes, except that during property tax reappraisal the board must make the tax rate revenue neutral and then propose an adjustment to exceed a revenue neutral rate. DISCUSSION: 2 The City has two primary sources of revenue, sales tax and property tax, which account for more than 80% of the city’s annual revenue. BOMA has held the property tax rate flat going back to the reappraisal year of 2019. The Board of Mayor and Alderman approved Ordinance 2023-20 on November 14, 2023 authorizing the referendum, which allows the citizens to approve an increase in the local option sales tax rate. While the City has the statutory authority to increase, decrease or freeze all local property taxes, this proposed resolution pledges to freeze all City (local) property taxes to be revenue neutral for a period of not less than four (4) years upon voter approval of the referendum to increase local option sales tax. In other words, there will be no increase to property tax for at least four years if the local sales tax referendum passes. FISCAL IMPACT: 3 Local property tax revenue is approximately $22 million per year. If this proposed resolution takes effect the next four years of collection would be limited to the existing base of approximately $22 million plus the new growth of all residential and commercial buildings. ATTACHMENTS: 4 TCA 67-5-103 17  Tenn. Code 67-5-103 Taxation by municipality (Tennessee Code (2023 Edition)) 67-5-103 Taxation by municipality 67-5-103. Taxation by municipality (a) Taxes on property for municipal purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law, and shall be collected by the same officers at the time and in the manner prescribed for the collection of county taxes, except as otherwise provided by law. (b) All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. (c) With respect to municipalities that fund all or part of the cost of waste disposal by special assessment to the property owner, as authorized in §6-2-201(19), the special assessment may be billed in the same manner as municipal real property taxes and the special assessment may be billed on the real property tax notices, but shall not constitute a lien on any affected property or accrue any penalties or interest for late payment. Any municipality that exercises this method of waste disposal by special assessment shall bear all costs of system modifications necessary to prepare property tax notices. (d) A municipality that imposes a storm water user's fee, pursuant to §68-221-1107, may bill such fee, upon passage of an ordinance by a two-thirds (2/3) majority of the legislative body, in the same manner as municipal real property taxes and add such fee to the real property tax notices. This subsection (d) applies in any municipality having a population of not less than fifty-one thousand (51,000) nor more than fifty-two thousand (52,000) and located in a county with a population of not less than one hundred sixty thousand six hundred (160,600) nor more than one hundred sixty thousand seven hundred (160,700), according to the 2010 federal census or any subsequent federal census. History: Amended by 2018 Tenn. Acts, ch. 922, s 1, eff. 5/1/2018. Amended by 2015 Tenn. Acts, ch. 44, s 2, eff. 3/27/2015. Acts 1907, ch. 602, § 40; Shan., § 811a1; Code 1932, § 1483; Acts 1951, ch. 238, § 3; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1010; Acts 1996, ch. 974, § 1. -1- 18  RESOLUTION 2024-09 Sponsor: Skidmore A RESOLUTION TO WAIVE 2024 BEER PERMIT FEES FOR PROPERTIES DAMAGED BY THE DECEMBER 9, 2023 TORNADO WHEREAS the City wishes to provide relief relative to 2024 beer permit renewal fees to existing property owners and businesses within the City of Hendersonville whose buildings were damaged by the recent destructive tornado that occurred on December 9, 2023; WHEREAS the Beer Board shall have the authority to determine the eligibility of property owners and businesses affected, and to waive 2024 beer permit fees: NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF MAYOR AND ALDERMEN OF THE CITY OF HENDERSONVILLE, TENNESSEE, that it is the expressed will of this Board that 2024 beer permit fees for property owners and businesses affected by property damage resulting from the December 9, 2023, tornado and storms shall be waived by the City of Hendersonville, Tennessee, subject to the approval by the Beer Board. Adopted this the _____ day of _______________, 2024. APPROVED: ________________________ JAMIE CLARY, Mayor ATTEST: _____________________________________ TAMARA INGERSOLL, City Recorder APPROVED AS TO FORM & LEGALITY: _____________________________________ LANCE A. WRAY, City Attorney 19  LEGISLATIVE HISTORY Resolution 2024-09 Sponsor: Skidmore Committee: Finance Date of Committee Meeting: January 23rd, 2024 Committee Recommendation: BOMA Reading: January 23rd, 2024 20 DATE: January 23, 2024 ORDINANCE/RESOLUTION # Resolution 2024-09 That BOMA considers a resolution to waive 2024 beer SPECIFIC REQUEST/ permit fees for properties damaged by the December 9, RECOMMENDATION: 2023 tornado Jesse Eckenroth – Chief of Operations REPORT PREPARED BY: Lance Wray, City Attorney Tamara Ingersoll – Finance Director BACKGROUND: 1 On December 9th, 2023 an EF-2 tornado touched down in Hendersonville, primarily following the path of Gallatin Road. The damage to the city was substantial with the commercial corridor along Gallatin Road taking the brunt of the impact. Commercial properties and businesses along this corridor sustained significant damage. DISCUSSION: 2 The proposed resolution waives the fee for obtaining a 2024 beer permit for businesses affected by damage from the December 9th tornado. In order to qualify for this fee waiver, businesses must have been damaged by the December 9th tornado. This resolution is intended to assist businesses that were damaged by the tornado and does not apply to those that did not sustain damage due to the tornado. The determination of eligibility for the fee waiver will be made by the Beer Board. FISCAL IMPACT: 3 The fiscal impact will be minimal. ATTACHMENTS: 4 • Resolution 2024-09 121